Chap002

D
Delta CollegeDelta College
Chapter 2 Tax Compliance, the IRS and Tax Authorities Copyright   © 2010 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
Learning Objectives ,[object Object],[object Object],[object Object],[object Object],2-
Learning Objectives (Cont.) ,[object Object],[object Object],[object Object],2-
Taxpayer Filing Requirements ,[object Object],[object Object],2-
2009 Gross Income Thresholds by Filing Status 2-
Tax Return Due Date ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Return Due Date Examples ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Statute of Limitations ,[object Object],[object Object],[object Object],2-
Statute of Limitations Example ,[object Object],[object Object],[object Object],[object Object],2-
IRS Audit Selection ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Types of Audits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Law Sources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Sources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Primary Tax Authorities: The Hierarchy 2-
Statutory Authorities ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Statutory Authority:  Internal Revenue Code ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Legislation Process 2-
Judicial Sources:  The Courts ,[object Object],[object Object],[object Object],2-
Judicial Sources:  The Courts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Administrative Sources:  The US Treasury ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Administrative Sources:  The US Treasury ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Research ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Memo Layout ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Professional Responsibilities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Taxpayer and  Tax Practitioner Penalties ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Taxpayer and  Tax Practitioner Penalties ,[object Object],[object Object],[object Object],2-
To Do… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
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Chap002

Notes de l'éditeur

  1. Statute: gov’t can assess AND/OR you can amend if you find errors
  2. Golsen rule: Tax Court rulings are appealed to circuit court of the state where the taxpayer resides. So, it follows the rulings of the specific circuit court that has jurisdiction on a case-by-case basis.