Taxpayer Bill of Rights 2: Hearings Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred Second Congress, First and Second Session [sic], on S. 2239, December 10, 1991 and February 21, 1992, Band 4U.S. Government Printing Office, 1992 - 275 Seiten |
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1986 Code relating action administrative costs agent amended amount Appeals Officer apply assessment attorney audit believe Bill of Rights burden Chairman collection Commissioner CONGRESS THE LIBRARY Current law David Pryor designated summons determination district enrolled agent fees filed going hardship implementation independent contractors information return installment agreement Internal Revenue Service interview IRS auditor IRS employees IRS Procedure IRS's issue joint return JOSLIN LEEPER legislation levy LIBRARY OF CONGRESS lien notice of deficiency notify NSPA payers payment penalty person PODOLIN Portillo prepared statement Problem Resolution Office Provision Summary reasonable refund regulations request require the IRS responsible Senator Grassley Senator PRYOR small business spouse statute of limitations statutory Subcommittee subsection tax administration Tax Court Tax Executives Institute tax laws tax liability tax returns tax system Taxpayer Advocate Taxpayer Assistance Orders Taxpayer Bill taxpayer rights Thank tion West Memphis Whistleblowers
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Seite 206 - and who willfully fails to collect such tax, or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat any such tax or payment thereof, shall, in addition to other penalties provided by law, be liable
Seite 250 - Subsection (a) of section 7481 of the 1986 Code is amended by striking out "subsection (b)" and inserting in lieu thereof "subsections (b) and (c)" (c) Effective Date—The amendments made by this section shall apply to assessments of deficiencies redetermined by the Tax Court made after the
Seite 242 - (a) In General.—In any administrative or court proceeding which is brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, the prevailing party may be awarded a judgment or a settlement for—
Seite 1 - 1991 US Senate, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, Washington, DC. The hearing was convened, pursuant to notice, at 10:02 am, in Room SD-215, Dirksen Senate Office
Seite 39 - 1992 US Senate, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, Washington, DC. The hearing was convened, pursuant to notice, at 9:40 am, in room SD-215, Dirksen Senate Office
Seite 244 - (II) has substantially prevailed with respect to the most significant issue or set of issues presented, and "(iii) which meets the requirements of the 1st sentence of section 2412(dXlXB) of title 28. United States Code (as in effect on October 22. 1986) except to the extent differing procedures are established by rule of court and meets the requirements of section
Seite 201 - the amount of interest, additional amount, addition to the tax, or assessable, penalty imposed by law on the person against whom the tax is assessed; and the amount actually paid in accordance with the terms of the compromise.
Seite 246 - Internal Revenue Service knowingly, or by reason of negligence, fails to release a lien under section 6325 on property of the taxpayer, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. "(b) Damages—In any action brought under subsection (a), upon
Seite 154 - 1991 The Honorable David Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: As you requested, we
Seite 119 - substantially prevails with respect to the amount in controversy or with respect to the most significant issue or set of issues presented; and (iii) meets certain net worth and (if the taxpayer is a business) size requirements.