with the House Committee on Ways and Means (6/3/04).
The documents that might be filed
in-house include those containing a limited number of pages, those that will be ready several days prior to the due date, and those that will not, after filing, be aesthetically enhanced for ease of reading.
Example: Instead of "Employee Handbook," "Using Company Cars," "Emergency Procedures," "Programming the Telephone," "Memos from Personnel, 1988," and so on, all such information can be filed
in the "Employee Info" file.
In that case, the Board of Tax Appeals rejected the notion that the "manner prescribed" condition means a return must be filed
timely, citing no explicit reference to time in the statute.
All personal income tax returns are filed
sponsored a VITA (Volunteer Income Tax Assistance) site in which IRS volunteers prepared and electronically filed
employee tax returns.
File & Serve is a customized Internet-based service that provides online delivery and management of public and sealed documents filed
with the court and exchanged between attorneys.
The temporary regulations are effective for applications for an automatic extension to file certain returns filed
after 2005, and accordingly, apply to applications for extension to file tax-year 2005 returns.
Organizational ownership is what precludes storing company records in employees' garages or automobile trunks, and prohibits employees from assuming that the records they have created or filed
are their own personal property, to purge, save indefinitely, or take with them when they retire.
The software helps convert a manually calculated paper return into a format that can be filed
In general, an e-filed
return is deemed filed
on the date of the electronic postmark.
Nearly 9 million documents have been filed
and served electronically in the previous 12 months in jurisdictions located in 22 states and the District of Columbia.
The form should be filed
sufficiently early so that the Service can respond before the regular or extended due date; this can prevent a late firing penalty should the IRS deny the request.
For further cautions about the risks of investing in Tumbleweed, we refer you to the documents Tumbleweed files from time to time with the Securities and Exchange Commission, particularly Tumbleweed's Form 10-K filed
March 15, 2004, Form 10-Q filed
May 10, 2004, and Form 10-Q filed
August 12, 2004.
Situation 1: X and Y timely filed
their 1994 joint income tax return on Wed.