Ethics of the Free Word
Tax evasion is failing to disclose a tax liability from a completed transaction. Currently 3 groups that can represent a client before the IRS-attorney’s, CPA’s, enrolled agents.
Tax cases involve the Internal Revenue Code require grounds for federal jurisdiction government instrumentality and federal law. There are three federal courts for resolution-U.S. Tax Court (don’t have to pay tax liability first), Court of Federal Claims, U.S. District court.
Litigation process and constitutional law.
From the U.S. constitution article I section VIII- Congress has the right to levy taxes.
Article I Section II- Direct taxes must be apportioned according to the population
Article I Section VII- All tax bills must originate in the House of Representatives.
In the House: The process by which a tax bill can become law. The House Ways and Means Committee will structure a bill and then present it to the full house of representatives for a vote.
In the Senate: Senate Finance Committee presents the bill to the full senate.
A Joint committee of the house and senate meet to for a compromised piece of legislation.
Legislation goes to the POTUS to be signed or vetoed. If vetoed, it can be overridden by 2/3 vote of the House and Senate.
Common body of tax law- Constitutional-grants congressional authority to levy tax, legislative-passed laws, and administrative-IRS interprets law, and judicial authorities.
What does the IRS issue?
Regulations-Interpretations of tax law
Revenue Rulings-
Private Letter Rulings-
Revenue Procedures-
Technical advice memos-
Determination Letters-(Charitable organizations) status request
Information Releases-
Tax evasion is failing to disclose a tax liability from a completed transaction. Currently 3 groups that can represent a client before the IRS-attorney’s, CPA’s, enrolled agents.
Tax cases involve the Internal Revenue Code require grounds for federal jurisdiction government instrumentality and federal law. There are three federal courts for resolution-U.S. Tax Court (don’t have to pay tax liability first), Court of Federal Claims, U.S. District court.
Litigation process and constitutional law.
From the U.S. constitution article I section VIII- Congress has the right to levy taxes.
Article I Section II- Direct taxes must be apportioned