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A bankruptcy court in Flanary and Sons Trucking, Inc., 93 AFTR2d 2004-1078 , held that the taxpayer's mailing of its Forms W-2 by regular mail does not prove that the returns were timely filed, but is sufficient to avoid the increased intentional disregard of the filing requirement penalty. Section 6051 requires that taxpayers file annual information returns reporting their employee's wages and the income tax withheld. This section also requires that such returns be filed with the SSA. Section 6721(a) authorizes the IRS to assess a $50 penalty for each return that is not timely filed.

Presents several court rulings on cases related to taxation in the U.S. Court rulings on the right of a taxpayer who makes a payment to a refund on overpayment attributable to the payment; Decision of the court on the failure of the Internal Revenue Service to abate interest; Judgments of the court on the right of IRS to collect half of the proceeds of the sale of property held in joint tenancy. INSET: HOW WOULD YOU RULE?.

Delves into the issue of considering an offer in compromise in case of bankruptcy. Non-existence of an equitable relief to overcome limitations period; Creation of tax abatement and reassessment not due to a computer error; Factors that must be considered in determining whether the requisite intent is present or not.

Presents several court cases related to individual retirement accounts in the U.S. Subjectivity of returns prepared by the U.S. Internal Revenue Service to deficiency procedures; Implication for the failure of a taxpayer to satisfy the Section 7502 requirements in relation to the common law mail box rule; Noneligibility of a deceased spouse for the innocent spouse relief.

Presents court cases related to taxation in the U.S. Counterclaim of a taxpayer; Requirements for assessment procedures; Return of the refunded employment taxes.

Examines several taxation cases presented at the Tax Court of the United States Internal Revenue Service as of January 2001. Requirements for a spouse to be given innocent spouse relief; Reason for the court to dismiss a taxpayer petition for redetermination; Need for the taxpayer to exhaust administrative remedies in order to be awarded attorney's fees.

Focuses on a district court's ruling that the United States Internal Revenue Service has the right to set off a refund generated as part of a settlement agreement against other tax liabilities owed by the taxpayer. Details on the taxpayer's dispute with the service; Value of the check tendered by the service as full settlement; Information on the taxpayer's argument regarding the settlement agreement.

Examines cases regarding tax levy in the United States. Tax lien involving Stretch-O-Rama company; Ruling on an oral withdrawal of its notice of disallowance of a refund claim; Ruling on a taxpayers' agent's failure to file a tax return due to a clerical error.

The article provides information about the guidelines issued by the U.S. Internal Revenue Service to the Securities and Exchange Commission (SEC) regarding the disclosure of forms to taxpayers with transaction penalties. Revenue Proclamation 2005-51 states that a taxpayer must disclose the imposition of any penalty described. The SEC disclosure depended on factors such as the sum of the penalty, payment on the sanctions, code section and subsection where the penalty belongs, and characteristics of the penalty .

Reports that the U.S. Internal Revenue Service (IRS) has released the Market Segment Specialization Program audit technique guide with respect to the accuracy-related penalty for taxpayers involved in tax shelter transactions. Claim that agents are required to seek approval from the Director of Field Operations when deciding to impose or not to impose an accuracy-related penalty in corporate tax shelter cases; Suggestion that the IRS will consider the taxpayer's effort to assess the proper tax liability, the sophistication of the taxpayer and the taxpayer's reliance on the advice of a tax advisor.

Examines a U.S. district court ruling which dismissed a taxpayers' suit to recover a tax refund because the tax payments attributable to the refund were paid more than three years prior to the filing of the refund claim. Background of the case.

Reports on the U.S. court ruling for the Seventh Circuit reversing the decision of the bankruptcy court determining that the Internal Revenue Service's claim to recover an erroneous refund was not dischargeable in bankruptcy. Details about the case; Tax returns; Underpayment of taxes; Taxpayers' tax liability.

Focuses on the U.S. Internal Revenue Service summary judgment granted by the Tax Court in Gatlos concluding the appropriateness of the proposed levy action by the agency. Penalty imposed on the taxpayers for frivolous arguments; Assessment of interest on the amount shown on the return and additions to tax for failure to pay tax; Payments toward the tax liabilities.

Presents a case where a district court held that the taxpayer is entitled to attorney's fees and costs because the U.S. Internal Revenue Service was not substantially justified in its position. Arguments of the taxpayer in its motion for summary judgment; Court's granting of the taxpayer's motion on the design and fairness ground, and denial of the collateral estoppel argument for lack of privity.

Discusses the decision of a district court in 'Wilson v. Wilson' that a federal tax lien filed prior to a receiver's lien had priority. Background of the case; Outcomes of the summary judgment hearing; Receiver's motion for redetermination.

Discusses the U.S. Internal Revenue Service's (IRS) tax refund deadline rules for weekend/holiday filing extensions. Situations addressed by the IRS in its ruling.

Discusses the tax challenge filed by an operator of a trucking business against an attempt by the U.S. Internal Revenue Service to recharacterize as employees drivers he had treated as independent contractors. Facts of the case; Claims and contentions of opposing parties; Laws relevant to the case.

Reports on the Tenth Circuit Court's ruling that a taxpayer's continued evasive acts may extend the six-year limitations period. Court's view that the limitations period does not begin to run until the taxpayer's last evasive act; Case history; Court's additional affirmation of the district court's decision to disqualify the taxpayer's attorney.

Highlights on the case addressing unpaid employment tax liabilities of a taxpayer in the U.S. Penalty of the taxpayer under Section 6672 of the Tax Code; Measures for maximizing the unpaid tax deficiency collection; Basis for the Internal Revenue Service to reallocate the payment.

Presents a case on statutory tax liens control in bankruptcy in the U.S. Determination of the common meaning of the term tax lien; Consideration of legislative history; Subordination of statutory liens to other secured priority claims. INSET: HOW WOULD YOU RULE?.

Reports on the refusal of the tax court to award administrative and litigation costs to the taxpayers in the U.S. Charges of fraud by omitting income on the tax returns; Compliance with net worth requirements; Determination of tax, interest and penalty.

Examines the responsibility of a corporation in preparing employment tax fillings in the U.S. Abatement of failure to file taxes; Accuracy of tax returns; Refusal of the accountant to submit the returns to shareholders.

Reports on the tax treatment of grantor retained annuity trusts (GRAT) in the U.S. Reduction in the value of the retained interest; Retention of a power to revoke a qualified annuity interest of the grantor's spouse; Right to receive a qualified annuity or unitrust interest.

Focuses on the affirmation of the Tenth Circuit of the U.S. Court of Appeals to the ruling of the Tax Court on the transferee liability imposed a fraudulent transfer of assets of a corporation. Sale of the assets of the company to American Transfer (AST) Inc.; Stock redemption agreement involving AST and Mountain States Stock Transfer Agents Inc.; Involvement of AST in a consulting and non-complete agreement with a primary shareholder.

Focuses on a court ruling which held that filing for protection in bankruptcy court does not suspend the limitations period to file a notice of appeal in a Tax Court proceeding. Details on the lawsuit filed against a tax evader in the United States; Dismissal of the taxpayer's petition by the bankruptcy court; Limitation period for filing an appeal to the Tax Court stipulated in the bankruptcy code.

Presents cases related to taxation in the United States. Court ruling that an individual taxpayer may not sue an exempt organization for failing to disclose its Form 990; Ruling that remittances made with extension-to-file request were tax payments rather than deposits; Ruling that a Form 1040 filed was not a `return' for bankruptcy discharge purposes.

Presents information on the opinion of the United States Tax Court in on the importance of a decision omitting terms of agreement for mitigation purposes. Details on a case concerning the issue; Four conditions which must be satisfied for the mitigation provisions to open a closed year.

Reports on the recommendation of a United States magistrate judge to the US Internal Revenue Service's summons to obtain a copy of a tax preparation software package. Discussion on the case; Why the accounting firm that created the software refused to provide the summoned information; Factors to be provided to have a summon enforced.

Reports on the US Internal Revenue Service's announcement regarding the accessibility of the advanced pricing agreement (APA) to small businesses in the United States. Purpose of the Service in designing the APA program; Provision of Revenue Procedure 96-53, 1996-2 CB 375; List of the special procedures illustrated in the notice; Definition of small business taxpayers.

Talks about the Tax Court's ruling in the `Langston' case that a Tax Court petition received by the court 124 days after the deficiency notice was mailed was timely filed. Deficiency notice mailed to the taxpayer regarding the taxpayer's 1993 and 1994 tax returns; Requirement under Section 6213(a) of the Tax Code.

Presents the decision of a tax court in the United States on a petition filed by taxpayers for redetermination of tax liability. Requirements that must be satisfied for the court to award litigation costs; Argument presented by taxpayers; Justifications presented by the Internal Revenue Service.

Offers information on the guidance of the United States Internal Revenue Service (IRS) regarding the abatement of additional interest charged on deficiencies caused by unreasonable error or delays by an IRS officer or employee. Prerequisites for abatement of interest; Ministerial acts whose errors or delays allow for the abatement of interest charges; Managerial acts covered in the abatement of interest charges.

The article discusses the tax collection program initiated by the U.S. Internal Revenue Services (IRS). The American Jobs Creation Act provisions allowed the IRS to collect federal tax debt through private collection agencies and draft partial payment agreement with taxpayers. The initiative allows the collecting agency in suggesting payment options for taxpayers. In the installment agreement, payers are to pay their liabilities monthly.

The article reports on the possible failure of the new residency certification in the U.S. Individuals seeking certification of U.S. residency were required to send a letter to the Internal Revenue Service (IRS) Philadelphia Accounts Management Center. The new procedures and form were expected to shorten the certification process. The IRS will only issue the certification to the applicant if he is verified to be a U.S. resident, has filed the appropriate tax return for the recent years and current year.

Reports that the U.S. District Court of New Hampshire has granted the Internal Revenue Service's (IRS) motion for summary judgment to recover outstanding liabilities, penalties and interest from taxpayers. U.S. District Court of New Hampshire's indication that the taxpayers could not assert an equitable estoppel defense in invalidating an agreement between the taxpayers and the IRS to suspend the limitations period on the collection of taxes.

Reports that the U.S. District Court of Massachusetts has concluded that the amount assessed by the Internal Revenue Service (IRS) was reasonable under the circumstances because the taxpayer failed to provide evidence that the Service's method of calculating the assessment was defective. IRS' use of betting slips in calculating the taxpayer's unreported wagering tax liability; Factors contributing to the determination that the collection of tax from a taxpayer is in jeopardy.

Focuses on the efforts of a taxpayer to request for abatement to the office of the U.S. Internal Revenue Service. Assessment on the reported income of the taxpayers; Concerns over the proper application of the federal tax law; Definition of ministerial acts.

Reports on the United States Tax Court case "McGee," which pertains to innocent spouse relief. Filing of a joint federal income tax return in 1997 by a taxpayer and her former spouse who is a self-employed veterinarian; Tax liability computation; Collected notices; Joint tax liabilities; Court's decision that the Internal Revenue Service abused its discretion when it applied a two-year limitation period and denied the taxpayer's request for innocent spouse relief.

Discusses the U.S. Tax Court ruling on a petition filed by a taxpayer asserting that the request was unnecessary and that the Internal Revenue Service's action to proceed with the tax collection was not an abuse of discretion. Details about the case; Complaints made by the taxpayer against the Service for deficiency and its intent-to-levy notices; Existing taxation and tax collection policies.

Focuses on the consideration of the timely refund claims filed by a corporate taxpayer on Form 11020X, Amended U.S. Corporate Income Tax Return in the merits of the Internal Revenue Service. Corrective efforts to perfect the claims; Claim for refund for the amount shown on the return; Formal requirements of the tax law.

Describes a court case about the liability of a taxpayer for additions to tax under Section 6651 in the United States. Failure to prove that his health problems and the medical problems of his wife, established reasonable cause for failure to file their federal income tax returns for the 1997-1999 tax years; Internal Revenue Service's burden of proof to substantiate the appropriateness of applying a particular penalty or additions to tax to an individual.

Describes a court case which barred the Internal Revenue Service's deficiency assessment after the three-year limitations period expired because the taxpayer timely filed her federal income tax return in the United States. Reason why taxpayers did not immediately resubmit her income tax return; Service's issuance of a notice of deficiency to the taxpayer; Absence of the taxpayer's sworn testimony.

Reports on existing policy on filing a tax lien prior to its final determination of joint and several liability in the U.S. Tax deficiencies and penalties of a married couple; Tax liabilities; Tax relief for a spouse.

Reports on the ruling made by a U.S. district court concerning the limitations period for initiating a suit to recover an erroneous tax refund. Tax overpayments; Rate of returns.

Reports on the U.S. Tax Court's decision to dismiss a taxpayer's petition for review of his former spouse's relief from joint and several liability under the innocent spouse relief provisions. Tax separation agreement; Tax liabilities; Tax laws; Spouses' rights.

Reports on a tax court ruling which held that once a qualified offer has been accepted by the U.S. Internal Revenue Service, the taxpayer may not raise the new issue of operating losses to reduce an agreed-on settlement. Overview of the case; Purpose of the qualified offer provisions.

Reports on a U.S. tax court ruling which held that an offer in compromise will not be set aside based on mutual mistake and that the taxpayer was barred from seeking relief from joint and several liability under the innocent spouse rules once the tax liability had been compromised. Overview of the case; U.S. Internal Revenue Service's position on the case.

Comments on a district court ruling which affirmed a bankruptcy court's determination that the Chapter 7 bankruptcy of taxpayers discharged the U.S. Internal Revenue Service's claim to recover an erroneous tax refund. Purpose of the bankruptcy filing; Bankruptcy code provisions relevant to the case.

Presents a case where a district court in Florida granted the U.S. Internal Revenue Service's motion that the court lacked jurisdiction because the government had not waived its sovereign immunity. Issuance of notices of deficiency for estate and gift taxes; Jurisdiction of the Court of Claims to decide cases in which a taxpayer has paid money to the government that was improperly paid, extracted or retained by the government.

Focuses on the settlement between the U.S. Internal Revenue Service and a taxpayer. Resolution of the case; Imposition of damage to the Service for disregarding the court's settlement conference orders; Absence of acceptance of the taxpayer's offer.