that during last year's liaison meeting, TEI expressed concern that the drive to become current at the Examination level may in some cases be pushing more cases to Appeals.
The most common occupation for men that showed up in these registries was sapateiro or shoemaker, written solely in the masculine form, with 55 noted
, followed by 21 merchants.
that the Commission is developing a broad centralized, one-stop registration system for taxpayers who zare required to register in states.
that the currency initiative is taking hold in the field, but that it has several exceptions to the deadlines and a LIFE audit is one of them.
some ambiguity about the effective date of the final regulations.
that seven issues were selected for inclusion on the business plan, of which one has been published.
One commentator noted
that international reaction to the execution of the LaGrands and other foreign nationals at the hand of the United States in violation of their Article 36 rights "...was so great that, in 1999, for the first time in history, [America] was placed on Amnesty International's list of human rights violators." (56)
The Institute noted
the need for modernization to enable the Service to provide the level of customer service expected by taxpayers; the Institute further noted
the need for congressional support to accomplish that modernization.
that the Administration's 2004 Budget proposals include several provisions designed to enhance savings, including an Employer Retirement Savings Account (ERSA).
that the Administration's FY2001 Budget was released after the Institute's agenda for the meeting was submitted.
The IRS's basic position is that damages awarded for nonphysical injuries are taxable if such damages are determined with reference to lost income.(32) As noted
earlier, the courts have uniformly rejected the IRS's position with respect to professional defamation damages, but considerable differences have arisen in the courts regarding the issue of back pay awarded in employment discrimination actions.
1996-191, Judge Nims noted
that no payments were made on the note until after the IRS commenced its audit.
It should be noted
that pre-1983 reductions in debt basis ($15,000, in this case) will always result in gain when the loan is repaid.
that the section 162(m) regulations, relating to the $1 million limitation on the deductibility of executive compensation, were released to the public earlier that day.
Commissioner Richardson next referred to the IRS's TAXLINK pilot program for the payment of federal tax deposits through the use of electronic funds transfer (EFT), which she noted
is currently undergoing a major overhaul.