There are two types of alternative tax filing systems found in other countries. In the tax agency reconciliationÓ system the taxing authority prepares the return for the taxpayer. In the final withholdingÓ filing systemÓ the taxpayers' income tax is withheld at the source & remitted to the tax agency by employers & other payers who are responsible for withholding taxes that equal but do not exceed each taxpayer's liability. This report determines the benefits, impediments, & costs to individual taxpayers, IRS, & others of establishing a tax agency reconciliation filing system under existing federal laws in which taxpayers could participate. Charts & tables.
Civil tax penalties are an important tool for encouraging compliance with tax laws. It is important that the IRS administers penalties properly and determines the effectiveness of penalties in encouraging compliance. In response to a congressional request, the auditor determined: (1) whether IRS is evaluating penalties in a manner that supports sound penalty administration and voluntary compliance and, if not, how IRS may be able to do so; and (2) whether IRS's guidance for a new penalty for failure to disclose reportable transactions was issued in a timely manner and was useful to affected parties, and whether and how IRS has assessed the penalty. The auditor reviewed IRS documents and guidance, and interviewed IRS officials and tax practitioners.
Provides trends for: some mission-related indicators that IRS has traditionally used; some of IRS' key enforcement programs, and IRS' taxpayer service and tax return processing activities. Also includes information on: recent developments within IRS relating to performance measures, and gaps in IRS' management information. Charts, graphs and tables.
Tax administration IRS improved some filing season services, but longterm goals would help manage strategic tradeoffs : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives.
The Tax Reform Act of 1986 was the single most sweeping change in the history of America's income tax. It was also the best political and economic story of its time. Here, in the anecdotal style of The Making of the President, two Wall Street Journal reporters provide the first complete picture of how this tax revolution went from an improbable dream to a widely hailed reality.
From the Trade Paperback edition.
From the Trade Paperback edition.
Tax Administration: IRS Needs to Strengthen Its Approach for Evaluating the SRFMI Data-Sharing Pilot Program
The State Reverse File Match Initiative (SRFMI) is one of the IRS¿s data-sharing strategies to reduce the estimated $345 billion gross fed. tax gap. SRFMI matches fed. and state taxpayer data to identify noncompliant taxpayers -- individuals and businesses who do not file tax returns or do not report all of their income. IRS's document-matching program has proven to be a highly cost-effective way of identifying underreported income, thereby bringing in billions of dollars of tax revenue while boosting voluntary compliance. Based on concerns about whether IRS is fully using data from state and local gov¿ts. to reduce the tax gap, this report assesses IRS's plan for evaluating the effectiveness of the SRFMI pilot taxpayer data-sharing program.
It is not too much of an exaggeration to say that this slender, concise, enormously influential volume was the work of a lifetime for American Founding Father Thomas Jefferson. From his student days at William and Mary College through his experience amidst the disarray of the colonial legislatures and the Continental Congress and an exasperating term presiding over the Senate as U.S. vice president, Jefferson studied centuries of parliamentary law and culled the best practices into a notes that he finally organized into this manual.Based on centuries of tradition codified for the first time by Jefferson, this work remains the basis for the rules of order of the U.S. House of Representatives, and offers some surprisingly revealing insight into one of the towering intellects who helped create America and her cultural personality.American politician and political philosopher THOMAS JEFFERSON (1743-1826) was the third president of the United States, though he is perhaps even better remembered as the author of the Declaration of Independence.
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