IRS Practice And Procedures Lessons

10503 Words Nov 26th, 2014 43 Pages
Lesson 1
The IRS as an Administrative Agency

1. Briefly describe the organization of the IRS and how authority to administer the internal revenue law is delegated to it by Congress and the Secretary of the Treasury.

2. The complaint is frequently heard that the IRS appears to operate as if there were no restrictions upon its authority to investigate and harass taxpayers. Discuss what controls Congress, the courts, and the executive branch exert over the IRS and its administration of the tax law.

3. Describe the two methods available for obtaining judicial review of a proposed deficiency by the IRS.

4. In any judicial proceeding involving proposed assessment of income tax, does the IRS or the taxpayer carry the burden of proof?

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1% shareholder can get a corporate tax report.

e. Pursuant to a couple’s separation agreement, an ex-wife is to obtain copies of her ex-husband’s returns. She does not get the information from her ex-husband and requests it from the IRS. No.

5. How does one request information from the IRS under FOIA?

6. How does the Privacy Act differ from FOIA, and when would a taxpayer request information under the Privacy Act rather than under FOIA?
Lesson 3
Statements of IRS Position and Practice

1. Distinguish the relative weight of authority between a Treasury Department regulation binding on a tax payer and an IRS revenue ruling probably no binding on tax payer.
A revenue ruling differs from a regulation in important respects. First, rulemaking procedures prescribed by the APAgovern the process for the Treasury’s adoption rules and regulations. A regulation is therefore the product of the formal process required when the treasury and the service states their position on a matter of tax law for future effect, while a revenue ruling is a type of informal statement of the Service’s position about the application of the tax law to present of past facts.
2. For each of the statements of IRS position and practice listed below, briefly describe the relative weight of authority generally given to each. 3..02

a. Treasury regulation

b. Revenue ruling

c. Private letter ruling Doesn’t have any
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