Notifying taxpayers before the Service levies a tax;
Notifying taxpayers of their right to a CDP hearing for both of the above; and
Notifying consumers in the most efficient manner about possible safety hazards in products they own is a valid goal.
An owner card program thus would have to target every one of those hundreds of thousands of products, most not presenting a hazard, at an outrageous cost, to perfect a method of notifying consumers of only a small percentage of potentially hazardous products.
As for notifying
the FTB, one CPA proffers this cost-effective method: Simply send the FTB a copy of the Revenue Agent's Report, with a cover memo saying, in essence, "Here is a copy of what the IRS did; please assess the tax and send a bill." Then he checks the FTB's calculations.
District Judge George Kazen's June 5, 2000 letter, Subject: Consular notification of persons under arrest or detention, said in part that "...the State Department traditionally looks to the arresting or detaining officers as the persons primarily responsible for notifying
the foreign Consul.
The "courtesy calls" have grown out of practitioner complaints that such opinions have appeared on the Tax Court Website without notifying
the litigating parties first.
To facilitate notifying
the IRS of address changes, the IRS issued Form 8822, Change of Address, and revenue procedure 90-18, which explains how a taxpayer should inform the IRS of an address change.
In April 2002, the state of California waited more than two weeks before notifying
employees that hackers broke into the state's payroll system and compromised its payroll information.
As a general rule, LAPD representatives will inform the spouse first, alone, and follow the spouse's wishes regarding how the representatives should handle notifying
other family and friends.
The tax matters partner (or tax matters person) performs an integral role as the official representative of the partnership (or limited liability company) vis-a-vis the IRS, receiving various notices of entity audit, notifying
other partners and making elections (including choice of forum) on behalf of the entity.
A special agent in charge, three special agents, and three staff employees comprise the unit, whose responsibilities include completing sex offender risk assessments, notifying
the public when necessary, and conducting noncompliance investigations.