Effective September 2, 2014: New IRS Appeals Process

On September 2nd, 2014, the IRS will change the way it handles audit appeals. The IRS Office of Appeals, under the new Appeals Judicial Approach and Culture (AJAC) project, will “no longer. . . be examiners…

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Did IRS Illegally Disclose Romney’s Donation to Pro Traditional Marriage Group?

26 USC § 6103 – Confidentiality and disclosure of returns and return information – provides that a taxpayer’s tax return information shall be confidential: a) General rule  Returns and return information shall be confidential, and…

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Obama’s IRS Increases Tax Audits of 1 Percenters

The Wall Street Journal reports in IRS Ramps Up Audits of Wealthiest that “the IRS expanded its audits of Americans earning more than $500,000 last year, with a stark increase for those making more than $1 million:”…

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Administrative Procedure Act and IRS Deficiency Notices

By way (once again) of Paul Caron (emphasis is mine): Smith: The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices Patrick J. Smith (Ivins, Phillips & Barker, Washington, D.C.), The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices, 134…

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IRS To Conduct Show Audits of Uber-Rich in Election Year

The AP reports that the IRS has continued to allocate more of its resources to the examination of the tax returns of the super rich: One in eight people earning at least $1 million annually was…

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