The United States Tax Court
The United States Tax Court was created by Congress as an independent judicial authority for taxpayers disputing certain Internal Revenue Service (IRS) determinations. The Commissioner of Internal Revenue has the power to determine tax deficiencies for taxpayers, and taxpayers may dispute deficiencies by bringing their issues to the Tax Court....
Read MoreWhat Is An Individual Taxpayers Identification Number?
An Individual Taxpayer Identification Number (ITIN) is a tax number issued by the Internal Revenue Service (IRS) for the sole purpose of filing tax returns (and it is not related to the United States Custom Immigration Service or the Social Security Administration). An ITIN does not provide the right to...
Read MorePayroll Tax Problems
The Internal Revenue Service (IRS) is a very aggressive division of the United States federal government. One area that the IRS aggressively pursues is the collection of past due payroll taxes. The penalties assessed on delinquent payroll tax deposits or tax return filings can dramatically increase the total amount owed....
Read MoreIRS Penalties And Interest
Civil Penalties Civil Penalties exist for the purpose of encouraging voluntary compliance and support the public conviction that the tax system is fair and the penalty is in proportion to the severity of the non-compliance. In a way, civil penalties assure compliant taxpayers that tax offenders are identified and punished....
Read MoreAmending Tax Returns
During the magical time of year known as tax season, millions of US taxpayers scurry about to prepare their tax returns for eventual filing. However, since the 1040 filing process can be very complex, it is not surprising that taxpayers make mistakes when preparing their tax returns. Worse still, all...
Read MoreSubstitute For Returns
Definition and Process Investigation of Nonfilers Delinquent tax returns can be identified and worked by the Examination Division, Collection Division, or the Service Center. Once a nonfiling situation has been identified, the IRM (Internal Revenue Manual) tells the assigned agent to review the situation for fraud. If there appears to...
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