Akron Tax Journal最新文献

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Recovery of Interest on a Tax Underpayment Caused by a Tax Advisor’s Negligence 追讨因税务顾问疏忽而少缴税款的利息
Akron Tax Journal Pub Date : 2009-09-17 DOI: 10.2139/ssrn.1474927
Jacob L. Todres
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引用次数: 1
Analyzing the Schizoid Agency: Achieving the Proper Balance in Enforcing the Internal Revenue Code 分析分裂机构:在执行《国内税收法》中实现适当的平衡
Akron Tax Journal Pub Date : 2007-03-30 DOI: 10.2139/SSRN.981758
R. Lavoie
{"title":"Analyzing the Schizoid Agency: Achieving the Proper Balance in Enforcing the Internal Revenue Code","authors":"R. Lavoie","doi":"10.2139/SSRN.981758","DOIUrl":"https://doi.org/10.2139/SSRN.981758","url":null,"abstract":"This article focuses on the standards governing when an IRS examining agent should assert a deficiency against a taxpayer based on a legal issue. The IRS is charged with enforcing the tax laws and collecting unpaid taxes. However, since the United States uses a self-assessment tax system, the most important means for enforcing the law is for the IRS to create an environment that encourages taxpayers to voluntarily comply. To do this the IRS must provide understandable guidance to taxpayers and avoid over-reaching in its direct dealings with them. This article contrasts the relatively well-defined standards applicable to taxpayers in determining whether a tax return reporting position is permissible with the uncertain state of the law regarding the level of certainty required for the IRS to assert positions. The article maintains that to promote greater taxpayer compliance, the IRS should operate under more stringent standards when asserting positions than would be generally applicable to taxpayers.","PeriodicalId":318348,"journal":{"name":"Akron Tax Journal","volume":"45 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120918179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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