F:\LJ-010\893.Assignments\Current Document\F-2000-EH.893 ...

F-2000 - A LITTLE MORE EARLY HELP - 

TAX PROCEDURE (DN 893) 

COURSE ASSIGNMENTS 

(DRAFT DATE - May 26, 2012) 

SHORT TABLE OF CONTENTS 

Table Of Contents ........................................................................ 1 

Introductory Comments - - - ............................................................... 37 

Assignment 1 - - - Structure Of The IRS ...................................................... 43 

Assignment 2 - - - Doing Things Yourself Or Obtaining Help From The Taxpayer Advocate Service....... 45 

Assignment 3 - - - Innocent Spouse Controversies .............................................. 52 

Assignment 4 - - - Statutes Of Limitation And Mitigation Of Some Of Them ......................... 59 

Assignment 5 - - - Doing The Right Thing As A Professional Individual ............................. 70 

Assignment 6 - - - Tax Return Preparers’ Own Tax Problems With IRS ............................. 77 

Assignment 7 - - - Assessment Of Tax By IRS ................................................. 83 

Assignment 8 - - - FOIA, Summons, And Other Methods To Obtain Information From Federal 

Government ........................................................ 90 

Assignment 9 - - - Unauthorized Disclosures By Personnel Of Federal Government Or By Paid 

Return Preparers ..................................................... 96 

Assignment 10 - - - Summons Used By Federal Government To Obtain Information .................. 104 

Assignment 11 - - - Current Population Survey ................................................ 130 

Assignment 12 - - - IRS Examination Process ................................................. 132 

Assignment 13 - - - IRS Appeals Process, Including Fast Track Settlement, Mediation, And Arbitration . . . 141 

Assignment 14 - - - Protestors And Frivolous Filings, Suits, And Arguments ........................ 151 

Assignment 15 - - - Employment Taxes, Responsible Persons, Trust Funds, And Special Penalties ....... 162 

Assignment 16 - - - A Proper Return, An Improper Return, And No Return ......................... 183 

Assignment 17 - - - Is There A Constitutional Right To Omit Some Required Information From A 

Tax Return?........................................................ 190 

Assignment 18 - - - Payments Of Taxes By Taxpayers .......................................... 194 

Assignment 19 - - - Refund, Abatement, Or Equitable Recoupment Granted Or Denied By IRS ......... 197 

Assignment 20 - - - Rewards Paid By Federal Government To Whistleblowers....................... 209 

Assignment 21 - - - Offshore Activities; Sham Transaction; Business Purpose; Economic Substance; 

Substance Over Form; Step transaction; And Legal Authority ................ 212 

Assignment 22 - - - Abusive Tax Shelters And Other Tax Schemes................................ 224 

Assignment 23 - - - Expatriations By Individuals .............................................. 238 

Assignment 24 - - - Expatriations By Corporations............................................. 247 

Assignment 25 - - - Reconstructing Taxable Income - The Indirect Methods ......................... 255 

Assignment 26 - - - Civil Violations And Penalties Therefor And Additions To Tax................... 260 

Assignment 27 - - - Crimes And Punishments................................................. 282 

Assignment 28 - - - Settlement Agreements With IRS .......................................... 305 

Assignment 29 - - - Installment Agreements With IRS .......................................... 308 

Assignment 30 - - - Compromise Agreements With IRS......................................... 312 

Assignment 31 - - - Closing Agreements With IRS............................................. 319 

Assignment 32 - - - The Collection Process .................................................. 323 

Assignment 33 - - - Interest Paid By Or Paid To Taxpayers ...................................... 359 

Assignment 34 - - - Courts - United States Tax Court........................................... 362 

Assignment 35 - - - Courts - United States District Courts ....................................... 376 

Copyright ©1986 Through 2012, Professor Jegen’s Taxsite F-2000 EH 893 Course Assignments -1-

Assignment 36 - - - Courts - United States Court Of Federal Claims ............................... 406 

Assignment 37 - - - Courts - United States Bankruptcy Courts.................................... 416 

Assignment 38 - - - Courts - United States Courts Of Appeals .................................... 438 

Assignment 39 - - - Courts - United States District Of Columbia Circuit Court ....................... 455 

Assignment 40 - - - Courts - United States Court Of Appeals For The Federal Circuit ................. 462 

Assignment 41 - - - Courts - Supreme Court Of The United States................................. 465 

Assignment 42 - - - Reimbursements Of Costs Of Appeals And Of Litigation Or Of Damages; 

Determination Of The “Prevailing Party”................................. 471 

Assignment 43 - - - Injunctions And The Anti-Injunction Act .................................... 478 

Assignment 44 - - - Sovereign Immunity Of Federal Government ................................. 482 

Assignment 45 - - - Estoppel .............................................................. 484 

Assignment 46 - - - Tax Exempt Organizations................................................ 487 

BROADER TABLE OF CONTENTS 

Table Of Contents ........................................................................ 1 

INTRODUCTORY COMMENTS .......................................................... -36- 

The function of the regulations ...................................................... -38- 

The three types of regulations....................................................... -39- 

Private IRC publishers ............................................................ -39- 

Table of contents................................................................. -40- 

Index .......................................................................... -40- 

Each section of the regulations ...................................................... -40- 

Regulation §301.6201 ............................................................. -41- 

To repeat some of the comments above without so many words, read the following ............ -41- 

Legal memoranda ................................................................ -41- 

Does the IRC have a Topical Index? ................................................. -41- 

What organization issues the Income Tax Regulations?................................... -41- 

Compare section 164 and the regulations for that section ................................. -42- 

Compare the regulations' numbering for section 164 with its numbering for section 6201 ........ -42- 

Note the various units into which the regulations may be divided ........................... -42- 

Does your copy of the regulations have page numbers.................................... -42- 

In legal memorandums ............................................................ -42- 

If a regulation has been amended .................................................... -42- 

ASSIGNMENTS ....................................................................... -42- 

Assignment 1 - - - Structure Of The IRS ..................................................... -42- 

Examine the following nine provisions of the Constitution Of The United States Of America ..... -42- 

Examine the following IRC sections ................................................. -43- 

Application of Internal Revenue Laws ......................................... -43- 

Examine the following other federal statutes ........................................... -43- 

Examine the following facts, issues, opinions, and decisions............................... -43- 

Examine the following Federal Regulation provisions.................................... -43- 

Examine the following IRS’ IR Manual sections ........................................ -43- 

Organization and staffing.................................................... -43- 

Examine the following IRS Publications and similar IRS documents ........................ -43- 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents .... -43- 


Some abbreviations and some documents ....................................... -43- 

Treasury Department (TD), TD News Releases (TDNR) ..................... -44- 

IRS’ nonacquiescence of court decisions ........................................ -44- 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto ............... -44- 

Examine the following articles, letters, etc. from professional individuals .................... -44- 

Examine the following documents of Professor Jegen .................................... -44- 

Assignment 2 - - - Doing Things Yourself Or Obtaining Help From The Taxpayer Advocate Service ..... -45- 



Powers of Taxpayer Advocate Service ......................................... -45- 

Failure to keep records, provide notice, or original issue discount information .......... -45- 



Circular 230 contingent fee restrictions ......................................... -45- 

Two important cases concerning statute of limitations are as follows .................. -45- 

Cases which involve the two-year statute of limitations ............................ -46- 

Cases which involve the three-year statute of limitations (section 6501(a)) ............. -46- 

Cases which involve the six-year statute of limitations (section 6501(e)) ............... -47- 

Mitigation of statute of limitations ............................................ -47- 

90-day period to petition Tax Court after notice of deficiency ....................... -48- 

Statutes of limitations to enforce tax assessments under 6502(a)(1) ................... -48- 



Organization and staffing.................................................... -49- 

Servicewide policy and authorities ............................................ -49- 

Resource guide for managers................................................. -49- 

Records and information management.......................................... -49- 

Taxpayer Advocate case procedure ............................................ -49- 

Systemic advocacy ......................................................... -49- 

National Taxpayer Advocate (NTA) Toll-Free Program............................ -49- 

TAS TAMIS Guide ........................................................ -49- 

Taxpayer Advocate Service communications .................................... -49- 




Treasury Department (TD), TD News Releases (TDNR) ........................... -50- 



Examine the following documents by Professor Jegen ................................... -51- 

Assignment 3 - - - Innocent Spouse Controversies ............................................. -51- 





Five important cases concerning innocent spouse controversies are as follows .......... -52- 

Innocent spouse winners .................................................... -52- 

Partial innocent spouse winners............................................... -53- 

Innocent spouse losers ...................................................... -53- 

Innocent spouse jurisdiction ................................................. -55- 




Examining officers guide (EOG) .............................................. -56- 

Relief from joint and several liability .......................................... -56- 








Assignment 4 - - - Statutes Of Limitation And Mitigation Of Some Of Them ........................ -58- 



General provisions ......................................................... -58- 

Periods of limitation on suits ................................................. -58- 

Mitigation of statutes of limitation ............................................. -58- 

Criminal periods of limitation ................................................ -59- 

Limitations on making assessments ............................................ -59- 

General civil periods of limitation (some for taxpayer and some for IRS) .............. -59- 

Limitations involved with respect to innocent spouse relief ......................... -59- 



Two important cases concerning statute of limitations are as follows .................. -59- 

Cases which involve the two-year statute of limitation ............................. -59- 

Cases which involve the three-year statute of limitation (section 6501(a)) .............. -60- 

Cases which involve the six-year statute of limitation (section 6501(e)) ............... -63- 

Mitigation of statute of limitations ............................................. -65- 

Agreement to extend statute of limitations by execution of installment agreement ....... -65- 

90 day period to petition Tax Court after Notice of Deficiency ...................... -66- 

Statute of limitations to enforce tax assessments under 6502(a)(1) .................... -66- 

Statute of limitations to bring suit from the date of levy under section 6532 ............ -66- 



Examination Returns Control System (ERCS) ................................... -68- 

Bankruptcy............................................................... -68- 

Field collecting procedures .................................................. -68- 

Installment agreements ..................................................... -68- 

Appeals statute responsibility ................................................ -68- 

Statute of limitations ....................................................... -68- 








Assignment 5 - - - Doing The Right Thing As A Professional Individual ............................ -70- 





My list of some of the rights of taxpayers ....................................... -70- 

General provisions ......................................................... -71- 

Frivolous suits, delays, and other frivolous and other abusive activities ................ -71- 

Filing fraudulent documents or failing to produce/file a document ................... -71- 

Income tax preparers ....................................................... -71- 

Unauthorized use of information by preparers of returns ........................... -71- 

Failing to comply with information reporting requirements ......................... -71- 





Servicewide policies and authorities ........................................... -74- 

Returns and documents analysis .............................................. -74- 

Examination of returns...................................................... -74- 





Department Of Justice (DOJ), DOJ Press Release (DOJ PR) ........................ -75- 




Assignment 6 - - - Tax Return Preparer’s Own Tax Problems With IRS ............................ -76- 



Tax returns or statements .................................................... -77- 

Additions to the tax, additional amounts, and assessable penalties .................... -77- 







International returns and document analysis ..................................... -80- 

Planning and special programs ............................................... -80- 

Examining officers guide (EOG) .............................................. -80- 

Employment tax........................................................... -80- 

Abusive tax avoidance transactions (ATAT)..................................... -80- 

Penalties worked in appeals .................................................. -80- 

Penalty handbook .......................................................... -80- 





Department Of Justice (DOJ), DOJ Press Release (DOJ PR) .................. -81- 




Assignment 7 - - - Assessment Of Tax By IRS ................................................ -82- 




Assessment procedures ..................................................... -82- 

Deficiencies .............................................................. -83- 

Jeopardy assessments ....................................................... -83- 

Receiverships ............................................................. -83- 

Transferees and fiduciaries .................................................. -83- 

Additions to the tax, additional amounts, and assessable penalties .................... -83- 

Partnerships .............................................................. -83- 



Procedural requirements .................................................... -84- 

Suit for damages .......................................................... -84- 



Normal method of assessment of tax ........................................... -84- 

Taxpayer files timely and proper return and pays full amount of tax due ........ -84- 

Taxpayer files timely and proper return but does not pay total tax due .......... -84- 

Tax Assessment timely and properly applied by IRS .............................. -84- 

Taxpayer does not file return nor pay total tax due ......................... -85- 

Jeopardy assessment ....................................................... -85- 

Termination of taxpayer’s current taxable year -.................................. -86- 

Suit for damages and exhaust administrative remedies ............................. -86- 



Revenue accounting........................................................ -87- 

Accounting and data control ................................................. -87- 

AIMS processing .......................................................... -87- 

Jeopardy/Termination assessments ............................................ -87- 

Employment tax........................................................... -87- 

Field collecting procedures .................................................. -87- 

Trust fund................................................................ -88- 

Notice of levy............................................................. -88- 

Legal reference guide for revenue officers ...................................... -88- 

Abusive tax avoidance transactions (ATAT)..................................... -88- 

Technical and procedural guidelines ........................................... -88- 

Individual tax returns ....................................................... -88- 

Statute of limitations ....................................................... -88- 

Decisions, orders of dismissal, and other final judgements .......................... -88- 

Post opinion activities ...................................................... -88- 





Internal Revenue Service Revenue rulings, revenue procedures, notices, etc. ........... -89- 



Examine the following documents of Professor Jegen ................................... -89- 

Assignment 8 - - - FOIA, Summons, And Other Methods To Obtain Information From Federal Government 

.............................................................................. -89- 




Miscellaneous provisions.................................................... -90- 

Assessment ............................................................... -90- 

Crimes, other offenses, and forfeitures ......................................... -90- 

Proceedings by taxpayers and third parties ...................................... -90- 



Freedom of Information requests.............................................. -90- 

Granted ........................................................... -90- 

Denied............................................................ -91- 

Other means to obtain information from the federal government ..................... -91- 

Demand of FOIA sent ...................................................... -91- 



Internal management documents system ........................................ -93- 

Disclosure of official information ............................................. -93- 

Summons ................................................................ -94- 

Freedom of information act chief counsel records................................. -94- 

Disclosure ............................................................... -94- 

Examine IRS Publications and similar IRS documents ................................... -94- 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. . . . -94- 



Internal Revenue Service Revenue rulings, revenue procedures, notices, etc. ........... -94- 




Assignment 9 - - - Unauthorized Disclosures By Personnel Of Federal Government Or By Paid Return Preparers 

.............................................................................. -95- 


Examine the following IRS sections.................................................. -95- 

General procedures ........................................................ -95- 

Specific to tax preparers and inspectors......................................... -95- 

Failure to disclose information ............................................... -96- 



Additional Statutes......................................................... -96- 


Authorized disclosures (or not) by Personnel Federal Government ................... -96- 

Unauthorized disclosure (or not) by Personnel of Federal Government ................ -96- 

Private preparer-disclosure authorized.......................................... -97- 

Unauthorized (or not) disclosure by paid return preparers .......................... -98- 

Partially authorized disclosures by personnel of Federal Government ................. -98- 

Partially authorized disclosures by paid return preparers ........................... -99- 


Disclosure requirements and process ........................................... -99- 

Rules governing scope of what can be disclosed ................................. -100- 

Rules governing tax preparers ............................................... -100- 

Examine the following IRS’ IR Manual sections ....................................... -100- 

Statewide policies and activities ............................................. -100- 

General examining procedures............................................... -101- 

Bank Secrecy Act......................................................... -101- 


Field collecting procedures ................................................. -101- 

Bankruptcy and other solvencies ............................................. -101- 

Exempt organizations disclosure procedures.................................... -101- 

Appeals function ......................................................... -101- 

Disclosure and publicity ................................................... -101- 

Disclosure of official information ............................................ -101- 

Disclosure, testimony, and production of documents ............................. -102- 

Sections 6110 and 6103 of Title 26 ........................................... -102- 

Examine the following IRS Publications and similar IRS documents ....................... -102- 

General information ....................................................... -102- 

Disclosure-Specific Publications ............................................. -102- 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents . . . -102- 

Some abbreviations and some documents ...................................... -102- 

Treasury Department (TD), TD News Releases (TDNR) .................... -102- 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto .............. -103- 

Examine the following articles, letters, etc. from professional individuals ................... -103- 

Examine the following documents of Professor Jegen .................................. -103- 

Assignment 10 - - - Summons Used By Federal Government To Obtain Information ................. -103- 

Examine the following nine provisions of the Constitution Of The United States Of America .... -103- 

Examine the following IRC sections ................................................ -103- 

Unauthorized use of information by preparers of returns .......................... -103- 

Returns and records ....................................................... -104- 

Assessment procedures .................................................... -104- 

Jeopardy assessments ...................................................... -104- 

Fraud .................................................................. -104- 

Additions to the tax, additional amounts, and assessable penalties ................... -104- 

Partnerships ............................................................. -104- 

Collection............................................................... -104- 

Service and Enforcement of summons......................................... -104- 

Confidentiality and disclosure ............................................... -105- 

Crimes involving summonses ............................................... -105- 

Failure to disclose information .............................................. -105- 

Suits for damages and awards ............................................... -105- 

Examine the following other federal statutes .......................................... -105- 

Examine the following facts, issues, opinions, and decisions.............................. -105- 

The leading case which provides the tests for having a valid summons ............... -105- 

General summonses ....................................................... -106- 

Third-party summonses .................................................... -109- 

Powell tests not met ....................................................... -115- 

Enforcement of summons .................................................. -116- 

John Doe summonses ..................................................... -120- 

Work product accrual workpapers ........................................... -121- 

Summons to obtain software ................................................ -121- 

Summons issued to a State.................................................. -122- 

First, Second, Fourth, Fifth, and Sixth Amendments Of Constitution Of U.S.A. - ....... -123- 

Court orders individual to deliver documents to IRS ............................. -124- 

Motion to Quash IRS Subpoena ............................................. -125- 

Firm not compelled to produce documents in tax shelter investigation................ -125- 

Examine the following Federal Regulation provisions................................... -125- 


Legal reference guide for revenue officers ..................................... -126- 


Abusive tax avoidance transactions (ATAT).................................... -126- 

Summons ............................................................... -126- 

Suits brought by the United States ............................................ -126- 








Assignment 11 - - - Current Population Survey ............................................... -129- 

Examine the following nine provisions of the Constitution Of The United States Of America . . . -129- 






Organization and staffing................................................... -129- 

Statistics of income processing .............................................. -129- 

Statistics of income processing .............................................. -129- 








Assignment 12 - - - IRS Examination Process ................................................ -130- 



Miscellaneous provisions................................................... -130- 

Examination and inspection................................................. -130- 

Accounting periods ....................................................... -131- 

Crimes, other offenses and forfeiture .......................................... -131- 

Civil Actions by the United States............................................ -131- 

Assessment .............................................................. -131- 

Collection............................................................... -131- 

Jeopardy ................................................................ -131- 

Judicial proceedings ....................................................... -131- 


Partnerships ............................................................. -132- 

Failure to keep records, provide notice, or original issue discount information ......... -132- 

Failing to comply with information reporting requirements ........................ -132- 

Procedural requirements ................................................... -132- 





General IR Manual examination sections ...................................... -134- 

Servicewide policies and authorities .................................... -134- 


Resource guide for managers ......................................... -134- 

Records and information management .................................. -134- 

Planning and special programs ........................................ -134- 

General examining procedures ........................................ -134- 

Examination of returns .............................................. -134- 

Miscellaneous provisions ............................................ -135- 

Jeopardy/Termination assessments ..................................... -135- 

Special Enforcement Program (SEP) ................................... -135- 

Liability determination .............................................. -135- 

National Research Program (NRP) ..................................... -135- 

Employment tax ................................................... -135- 

Bank Secrecy Act .................................................. -135- 

Bankruptcy ....................................................... -135- 

Examination specialization ........................................... -135- 

Abusive tax avoidance transactions (ATAT) ............................. -135- 

Appeals .......................................................... -135- 

Pre-90-day and 90-day cases ......................................... -136- 

Investigative techniques ............................................. -136- 

Criminal investigation management information system (CIMIS)............. -136- 

Penalty handbook .................................................. -136- 

Account resolution ................................................. -136- 

Fraud handbook ................................................... -136- 

Summons ........................................................ -136- 

Statute of limitations................................................ -136- 

Relief from joint and several liability ................................... -136- 

Some IR Manual sections which are specifically applicable to exempt organizations .... -136- 

Exempt organizations examination procedures ........................... -136- 








Assignment 13 - - - IRS Appeals Process, Including Fast Track Settlement, Mediation, And Arbitration . . -139- 



Examination and Inspection................................................. -139- 

Accounting periods ....................................................... -140- 


Assessment .............................................................. -140- 

Closing agreements and confidentiality ........................................ -140- 

Collection............................................................... -140- 

Jeopardy ................................................................ -140- 

Proceedings by Taxpayers and Third Parties .................................... -140- 

Court Review of Tax Court Decisions......................................... -140- 



General appeals procedure.................................................. -140- 

Fast track settlement ....................................................... -141- 

Mediation ............................................................... -141- 


Arbitration .............................................................. -141- 



Appeals ................................................................ -141- 

Organization and staffing ............................................ -141- 

Servicewise policies and authorities .................................... -141- 

Resource guide for managers ......................................... -142- 

AIMS processing .................................................. -142- 

Examination of returns .............................................. -142- 

Audit reconsideration ............................................... -142- 

Jeopardy/Termination assessments ..................................... -142- 

Special Enforcement Program (SEP) ................................... -142- 

Bank Secrecy Act .................................................. -142- 

LMSB examinations ................................................ -142- 

TE/GE examinations................................................ -142- 

Field collecting procedures........................................... -142- 

Federal tax liens ................................................... -142- 

Installment agreement............................................... -142- 

Liability collection ................................................. -143- 

Appeals .......................................................... -143- 

Appeals function ................................................... -143- 


Appeals docketed cases .............................................. -143- 

Conference and settlement practices .................................... -143- 

Technical and procedural guidelines ................................... -143- 

Appeals reports and projects.......................................... -144- 

Penalties worked in appeals .......................................... -144- 

Closing agreements................................................. -144- 

Settlement computations and statutory notices of deficiency ................. -144- 

Valuation assistance ................................................ -144- 

Appeals pass-through entity handbook .................................. -144- 

Appeals case processing manual ....................................... -144- 

Appeals statute responsibility ......................................... -145- 

Collection due process .............................................. -145- 

Offer in compromise ................................................ -145- 

Collection appeals program and jeopardy levy appeals ..................... -145- 

Alternative dispute resoltions (ADR) program............................ -145- 

Investigative techniques ............................................. -145- 

Criminal investigation management information system (CIMIS)............. -145- 

Penalty handbook .................................................. -145- 

Relief from joint and several liability ................................... -146- 

Legal advice ...................................................... -146- 

Settlement procedures ............................................... -146- 

Settlement procedures ............................................... -146- 

Guiding principles for appeals ........................................ -146- 

Appeal/Certiorari recommendations .................................... -146- 


Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. . . -147- 







Assignment 14 - - - Protestors And Frivolous Filings, Suits, And Arguments ....................... -149- 



Returns and records ....................................................... -149- 


Fraud .................................................................. -150- 

Collections .............................................................. -150- 

Suits brought by the United States ............................................ -150- 



Protesters ............................................................... -150- 

Collections, frivolous arguments ............................................. -156- 

Assessment of tax ........................................................ -157- 

Individuals making tax-protestor arguments is liable for deficiencies, additional to tax . . . -157- 


Examine the following sections of the IRS’ IR Manual .................................. -157- 

Examination of returns..................................................... -157- 

Abusive tax avoidance transactions ........................................... -157- 








Assignment 15 - - - Employment Taxes, Responsible Persons, Trust Funds, And Special Penalties ...... -160- 



Definitions .............................................................. -160- 

Liability for tax .......................................................... -161- 

FICA tax on employees .................................................... -161- 

FICA tax on employers .................................................... -161- 

FICA general provisions ................................................... -161- 

FUTA rates and credits .................................................... -161- 

FUTA state laws ......................................................... -161- 

FUTA general provisions................................................... -161- 

Withholding from wages ................................................... -161- 

Liens, levies, hearings, etc. ................................................. -162- 

Collection, deductibility, and errors ........................................... -162- 

Agents and third parties .................................................... -162- 

Civil penalties ........................................................... -162- 

Crimes and punishments ................................................... -162- 


Returns ................................................................. -163- 

Judicial proceedings by taxpayers ............................................ -163- 



Who is an “employer”? .................................................... -163- 

Who is an “employee”? .................................................... -164- 


Deduction of tax from wages................................................ -167- 

Responsible persons for trust fund penalty assessment ............................ -167- 

Who is a "responsible person"? ............................................. -168- 

Foreclosure of tax liens to satisfy employment taxes ............................. -172- 

Who owes the 100% penalty of section 6672? .................................. -172- 

Meaning of “willfulness” test in section 6672 ................................... -172- 

What is “reasonable cause”? ................................................ -174- 



Statewide financial policies and procedures .................................... -177- 

Returns and document analysis .............................................. -177- 

Error resolution .......................................................... -177- 

ISRP system............................................................. -177- 

AIMS processing ......................................................... -177- 

Employment tax.......................................................... -177- 



Trust fund compliance ..................................................... -178- 

Installment agreements .................................................... -178- 

Liability collection ........................................................ -178- 

Exempt organizations determinations manual ................................... -178- 

Appeals function ......................................................... -178- 

Trust fund recovery penalty (TFRP) .......................................... -178- 


Penalty handbook ......................................................... -179- 

Interest ................................................................. -179- 






Examine the following articles, letters, etc. from professio nal individuals ................... -180- 


Assignment 16 - - - A Proper Return, An Improper Return, And No Return ........................ -181- 





Failure to keep records, provide notice, or original issue discount information ......... -182- 




....................................................................... -182- 

When is a return a return? .................................................. -182- 

Improper return .......................................................... -183- 

No return ............................................................... -184- 



Returns and documents analysis ............................................. -186- 





Nonfiled returns .......................................................... -187- 

Collecting process ........................................................ -187- 



Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. . . -188- 






Assignment 17 - - - Is There A Constitutional Right To Omit Some Required Information From A Tax Return? 

-188- 












Collecting process ........................................................ -191- 


Fraud handbook .......................................................... -191- 

Statute of limitations ...................................................... -191- 







Assignment 18 - - - Payments Of Taxes By Taxpayers ......................................... -192- 







Accounting and data control ................................................ -194- 


Examination collectability .................................................. -194- 



Bankruptcy and other insolvency............................................. -194- 


Interest ................................................................. -194- 

Decisions, orders of dismissal, and other final judgements ......................... -194- 









Assignment 19 - - - Refund, Abatement, Or Equitable Recoupment Granted Or Denied By IRS ........ -195- 



Assessment .............................................................. -196- 

Abatements, Credits, and Refunds ............................................ -196- 

Limitations on Credit or Refund ............................................. -196- 

Interest ................................................................. -196- 

Receiverships ............................................................ -196- 

Judicial Proceedings ....................................................... -196- 

Miscellaneous Provisions................................................... -196- 



Refunds granted .......................................................... -196- 

Refunds denied ........................................................... -197- 

Refunds partially granted and partially denied .................................. -200- 

Abatements ............................................................. -201- 

Granted .......................................................... -201- 

Denied........................................................... -201- 

Estate tax refund claim dismissed ............................................ -202- 

Tax refund suit dismissed for lack of jurisdiction ................................ -202- 

Refunds erroneously made .................................................. -202- 

Equitable recoupment ..................................................... -202- 

Granted .......................................................... -202- 

Denied........................................................... -202- 

Cases which involve the two-year statute of limitations ..................... -203- 



Accounting and data control ................................................ -205- 



Excise tax............................................................... -205- 



Interest ................................................................. -206- 

Refund inquiries .......................................................... -206- 

Suits brought against the United States ........................................ -206- 









Assignment 20 - - - Rewards Paid By Federal Government To Whistleblowers...................... -207- 




Discovery of Liability and Enforcement of Title ................................. -207- 



Whistleblower claim denied................................................. -207- 

Whistleblower petitions tax court to review rejection of claim ...................... -208- 




Information and whistleblower awards ........................................ -209- 









Substance Over Form; Step transaction; And, Legal Authority ............... -210- 



Income from Sources without the United States ................................. -210- 

Records, Statements, and Special Returns ...................................... -210- 

Additions to the Tax and Additional Amounts .................................. -211- 

Assessable Penalties ....................................................... -211- 



Examination and Inspection................................................. -211- 

Definitions .............................................................. -211- 


Doctrines often discussed in opinions dealing with offshore activities. ...................... -212- 

Sham transaction doctrine .................................................. -212- 

Business purpose doctrine .................................................. -212- 

Economic substance doctrine ................................................ -212- 

Substance over form doctrine ............................................... -212- 

Step transaction doctrine ................................................... -212- 

Legal authority doctrine.................................................... -212- 


Lack of economic substance ................................................ -213- 

Foreign bank account report penalties ........................................ -213- 

Enforcement of IRS administrative summons ................................... -214- 

John Doe summons granted for PayPal, Inc. .................................... -214- 

Retirement plans as tax shelters .............................................. -214- 

Fraud penalties ........................................................... -214- 

Accuracy-related penalties .................................................. -216- 

Penalties for promoting abusive tax shelters .................................... -216- 

Filing false returns ........................................................ -217- 





Miscellaneous ........................................................... -219- 

International collection issues ............................................... -219- 

Summons handbook ....................................................... -219- 


Examine the materials in the Offshore Activities Used to Conceal Income packet ............. -219- 






Prominent offshore and/or abusive tax shelter locations ................................. -222- 


Assignment 22 - - - Abusive Tax Shelters And Other Tax Schemes............................... -223- 



Income Taxes............................................................ -223- 

Methods of Accounting .................................................... -223- 

Returns and Records ...................................................... -223- 

Assessment .............................................................. -223- 

Abatements, Credits, and Refunds ............................................ -223- 

Limitations .............................................................. -223- 

Interest ................................................................. -224- 






Doctrines which are often discussed in court opinions dealing with abusive tax shelters ........ -225- 

Sham transaction doctrine .................................................. -225- 

Business purpose doctrine .................................................. -225- 

Economic substance doctrine ................................................ -225- 

Substance over form doctrine ............................................... -225- 

Step transaction doctrine ................................................... -225- 

Legal authority doctrine.................................................... -226- 


Promoting abusive tax shelters .............................................. -226- 

Imposition of accuracy-related penalty on underpayments ......................... -228- 

Disclosure of reportable transactions and failure to furnish information............... -229- 

Miscellaneous ........................................................... -230- 

Tax shelter promoters' conviction for tax evasion and fraud ........................ -231- 

Insurance company duty to defend in tax shelter cases ............................ -231- 













Prominent offshore and/or abusive tax shelter locations ................................. -235- 


Assignment 23 - - - Expatriations By Individuals ............................................. -236- 



Income tax sections applicable to U.S. citizens and to resident aliens ................ -236- 

Income tax sections applicable to nonresident aliens receiving income from U.S. or foreign sources 

................................................................ -237- 

Income tax sections applicable to nonresident aliens (expatriates) receiving income from U.S. or 

foreign sources .................................................... -237- 

Gift tax sections applicable to U.S. citizens and resident alien donors from U.S. or foreign sources 

................................................................ -237- 

Gift tax sections applicable to nonresident alien donors who make gifts from U.S. or foreign 

sources .......................................................... -237- 

Estate tax sections applicable to U.S. citizens and resident aliens making death transfers from U.S. 

foreign sources ............................................. -238- 

Estate tax sections applicable to nonresident aliens who make death transfers from U.S. or foreign 

sources .......................................................... -238- 


U.S.C. sections applicable to an expatriate to vote in a U.S. election for President: of the U.S 

................................................................ -239- 




Submission processing ..................................................... -242- 

International Error Resolution ............................................... -242- 


Collection process ........................................................ -242- 

Exempt organizations tax manual ............................................ -243- 


Special topics ............................................................ -243- 

Miscellaneous or additional provisions ........................................ -243- 








Assignment 24 - - - Expatriations By Corporations............................................ -245- 



Effects on Corporations .................................................... -245- 

Corporate Organizations and Reorganizations .................................. -246- 

Foreign Corporations ...................................................... -246- 

Controlled .............................................................. -246- 

Capital Gains and Losses ................................................... -246- 


Expatriated Provisions ..................................................... -246- 

Special Provisions ........................................................ -246- 

Limitations and Additions to Tax ............................................ -246- 


Additions to tax and assessable penalties ...................................... -247- 

Payment ................................................................ -247- 





International returns and documents analysis ................................... -249- 

International error resolution ................................................ -249- 

International tax returns and documents ....................................... -250- 

International and insular issues .............................................. -250- 


Exempt organizations tax manual ............................................ -250- 


Special topics ............................................................ -250- 

Miscellaneous or additional provisions ........................................ -250- 







Assignment 25 - - - Reconstructing Taxable Income - The Indirect Methods ........................ -253- 



Accounting Periods ....................................................... -253- 

Methods of Accounting .................................................... -253- 

Jeopardy ................................................................ -253- 

Information Returns ...................................................... -254- 



Cases in which Supreme Court has endorsed the Net Worth Method of Proof ......... -255- 


Examine the following IRS' IR Manual sections ....................................... -256- 



Investigative techniques.................................................... -257- 

Criminal Investigation Management Information System (CIMIS) .................. -257- 


Indirect Method .......................................................... -257- 

Investigative process ................................................ -257- 


Examine the following Treasury Department's, IRS', and Department Of Justice's documents .... -257- 







Assignment 26 - - - Civil Violations And Penalties Therefor And Additions To Tax.................. -258- 



Authority to assess deficiencies .............................................. -258- 

Fraud penalty ............................................................ -259- 


Partnerships ............................................................. -259- 


Civil penalties for failing to comply with information reporting requirements.......... -259- 

Retirement plans ......................................................... -259- 

Tax regulated investment companies.......................................... -259- 

Procedural requirements ................................................... -260- 



Definitions of a “deficiency” ................................................ -260- 

Accuracy related penalties .................................................. -260- 

Fraud penalty ............................................................ -267- 

Additions to tax .......................................................... -272- 



Servicewide policies and authorities .......................................... -276- 





Appeals ................................................................ -277- 

Pre-90-day and 90-day cases ................................................ -277- 

Conference and settlement practices .......................................... -277- 

Penalties worked in appeals ................................................. -277- 


Special Enforcement Program (SEP) .......................................... -277- 


Investigative techniques.................................................... -277- 

Asset seizure and forfeiture ................................................. -278- 


Criminal Investigative Management Information System (CIMIS) .................. -278- 








Assignment 27 - - - Crimes And Punishments................................................ -280- 



General crimes ........................................................... -280- 

Crimes involving attempts to avoid paying taxes ................................ -280- 

Crimes involving fraudulent documents or failure to provide documents .............. -280- 

Crimes involving stamps ................................................... -280- 


General forfeiture provisions ................................................ -281- 

Additional penalty and forfeiture provisions .................................... -281- 

Expenses, definitions, and rules .............................................. -281- 

Other sections related to criminal sections...................................... -281- 

Other internal revenue sections applicable to criminal penalty cases listed below ....... -281- 

Attempts to avoid paying taxes .............................................. -282- 

Fraudulent documents or failure to provide documents ............................ -282- 



Fraud .................................................................. -282- 

Filing false statements ..................................................... -286- 

Willful failure ............................................................ -288- 

Tax evasion ............................................................. -290- 

Filing false returns ........................................................ -292- 

Tax practitioner privilege ................................................... -292- 

Failure to file return or pay tax .............................................. -292- 

Accuracy-related penalties .................................................. -293- 

Procedural requirements for criminal charges ................................... -293- 



Servicewide Policies and Authorities ......................................... -295- 


Criminal Investigation Mission and Strategies .................................. -295- 

Skills and training ........................................................ -295- 

Disclosure and publicity ................................................... -295- 

Investigative ............................................................ -295- 

Investigative process ...................................................... -295- 

Trial and court related activities .............................................. -296- 

Asset Seizure and Forfeitures ............................................... -296- 

Scheme development ...................................................... -296- 

Criminal Investigation Management Information System (CIMIS) .................. -296- 

Administrative Database and Software ........................................ -296- 

Fiscal and Personnel Matters ................................................ -297- 

Administrative and recordkeeping matters ..................................... -297- 

Penalty Handbook ........................................................ -297- 

Part 38: Criminal Tax...................................................... -297- 

Assistance to Criminal Investigation during Investigatory Stage.............. -297- 

Review of Criminal Tax Cases ........................................ -297- 

Criminal Tax Policy and Exhibits...................................... -297- 





Department Of Justice (DOJ), DOJ Press Release (DOJ PR) ....................... -298- 




Assignment 28 - - - Settlement Agreements With IRS ......................................... -303- 



Collection............................................................... -303- 


Abatements, Credits, or Refunds ............................................. -303- 



Settlement agreement granted ............................................... -304- 

Settlement agreement denied ................................................ -304- 




LMSB examinations ...................................................... -304- 

Conference and settlement practices .......................................... -304- 

Settlement computations and statutory notices of deficiency ....................... -305- 

Settlement procedures ..................................................... -305- 


Decisions, orders of dismissal, and other final judgments .......................... -305- 

Appeal/Certiorari Recommendations.......................................... -305- 








Assignment 29 - - - Installment Agreements With IRS ......................................... -306- 





Installment agreement granted ............................................... -306- 

Installment agreement denied ............................................... -307- 



Revenue accounting....................................................... -308- 

Examination Collectability ................................................. -308- 

Case Processing .......................................................... -308- 

Decedent Estates and Estate Taxes ........................................... -308- 

Installment Agreements .................................................... -308- 








Assignment 30 - - - Compromise Agreements With IRS........................................ -309- 



Information and Returns ................................................... -310- 

Assessment .............................................................. -310- 


Collection............................................................... -310- 


Interest ................................................................. -310- 

Closing Agreements and Compromises........................................ -310- 



Compromise agreement granted ............................................. -310- 

Compromise agreement denied .............................................. -311- 

Compromise agreement - neither granted nor denied ............................. -314- 



Revenue Accounting ...................................................... -315- 

Examining Officers Guide (EOG) ............................................ -315- 

Exam Offer-In-Compromise ................................................ -315- 

Offer in Compromise ...................................................... -315- 

Offer in Compromise ...................................................... -315- 

Legal Advice ............................................................ -316- 




Treasury Department (TD), TD News Releases (TDNR) .......................... -316- 




Assignment 31 - - - Closing Agreements With IRS............................................ -316- 



Assessment .............................................................. -317- 

Collection............................................................... -317- 

Closing Agreements and Compromise......................................... -317- 




Closing agreement granted.................................................. -317- 

Closing agreement denied .................................................. -317- 



Revenue accounting....................................................... -318- 


Exempt organizations examination procedure................................... -318- 

Tax exempt bonds (TEB) ................................................... -318- 


Liability collections ....................................................... -318- 

Collection Appeals Program and Jeopardy Levy Appeals.......................... -318- 

TE/GE Closing Agreements................................................. -319- 

Closing agreements ....................................................... -319- 

Collection process ........................................................ -319- 

Letter rulings, information letters, and closing agreements......................... -319- 









Assignment 32 - - - The Collection Process 

............................................................................. -320- 

Examine the following nine provisions of the Constitution Of The United States Of America - . . . -320- 


Confidentiality of tax returns ................................................ -320- 

Collection of taxes ........................................................ -320- 

Assessment and collection after assessment .................................... -320- 

Limitations on assessment and collection ...................................... -320- 

Limitations on credit or refund .............................................. -321- 

Proceedings by taxpayers ................................................... -321- 

Receipt of payment ....................................................... -321- 

Failure to pay tax ......................................................... -321- 

Liens................................................................... -321- 

Due process for collections ................................................. -321- 

Civil actions by the United States ............................................ -321- 

Levies.................................................................. -321- 

General forfeiture provisions ................................................ -322- 

Property subject to forfeiture ................................................ -322- 

Forfeiture and seizure of property ............................................ -322- 

Special penalty provisions .................................................. -322- 

Sales ................................................................... -322- 

Redemptions ............................................................ -322- 

Records and authority ..................................................... -322- 

Jeopardy assessments and receiverships ....................................... -323- 

Compromises with the IRS ................................................. -323- 

Civil actions by United States ............................................... -323- 

Proceedings by taxpayers and by other persons ................................. -323- 

Jurisdiction of Tax Court ................................................... -323- 

Depositaries ............................................................. -323- 



Some cases which involve many of the problems which arise during the collection process 

................................................................ -323- 

Liens................................................................... -324- 

Levies ................................................................. -333- 

Transferee liability .............................................................. -344- 

Foreclosures ............................................................. -345- 

Tax sales of property ...................................................... -349- 

Allocation of sales proceeds ................................................ -350- 

Redemptions ............................................................ -350- 

Criminal activities ........................................................ -351- 



Some specific comments about the collection procedure .......................... -352- 

Examination collectability .................................................. -353- 

Field collecting procedure .................................................. -353- 

Reports ................................................................. -353- 

Decedent estates and estate taxes ............................................. -353- 



Bankruptcy procedures and the collection process ............................... -353- 

Notice of levy............................................................ -353- 

Federal Tax Liens ........................................................ -353- 


Currently not collectible ................................................... -354- 



Liens................................................................... -354- 

Levies.................................................................. -354- 

Foreclosures ............................................................. -354- 

Sales ................................................................... -355- 

Technical and appellate reviews ............................................. -355- 









Assignment 33 - - - Interest Paid By Or Paid To Taxpayers ..................................... -357- 





Deposits made to mitigate the accrual of interest ................................ -357- 



Servicewide policies and authorities .......................................... -357- 

Settlement computations and statutory notices of deficiency ....................... -358- 

Interest ................................................................. -358- 








Assignment 34 - - - Courts - United States Tax Court.......................................... -359- 


Jurisdiction of United States Tax Court........................................ -359- 

Location of United States Tax Court ................................................ -359- 


Organization and jurisdiction................................................ -361- 

Deficiencies ............................................................. -361- 

Limitations on credit or refund .............................................. -362- 

Periods of limitation in judicial proceedings .................................... -362- 

Assessable penalties ....................................................... -362- 

Proceedings by taxpayers and third parties ..................................... -362- 

Tax Court procedure ...................................................... -362- 


Fees ................................................................... -362- 

Tax Court declaratory judgments ............................................. -363- 

Review of Tax Court decisions .............................................. -363- 

Publicity and publication ................................................... -363- 

Special partnership provisions ............................................... -363- 


Examine the following Rules Of Practice And Procedure Of The United States Tax Court ...... -363- 


Request for summary judgment .............................................. -364- 

Imposition of civil fraud penalty ............................................. -365- 

Reimbursement of litigation costs ............................................ -365- 

Sanctions awarded by court for groundless or frivolous arguments .................. -366- 

Dismissal for failure to appear ............................................... -366- 

Motion to dismiss for lack of jurisdiction granted................................ -366- 

Motion to dismiss for lack of jurisdiction denied ................................ -367- 

Notice of deficiency required to get into Tax Court .............................. -367- 

Tax deficiencies and additions to tax upheld .................................... -368- 

Untimely tax court petition ................................................. -368- 

Timely tax assessment ..................................................... -369- 

Errors in assessment ....................................................... -369- 



Issue resolution .......................................................... -370- 

Tax Court jurisdiction and proceedings ........................................ -371- 

Petitions and answers ...................................................... -371- 

Motions ................................................................ -371- 

Pre-trial activities ......................................................... -371- 


Trial activities ........................................................... -372- 

Briefs .................................................................. -372- 

Decisions and orders ...................................................... -372- 

Post opinion activities ..................................................... -372- 

Obtaining reimbursements for fees and costs; penalties and sanctions ................ -372- 

Litigation exhibits ........................................................ -372- 








Assignment 35 - - - Courts - United States District Courts ...................................... -374- 


Jurisdiction of United States District Courts........................................... -374- 

Locations of United States District Courts ............................................ -375- 


Judicial proceedings - jurisdiction, burden of proof, and appeals .................... -381- 

Judicial proceedings - civil actions by the United States ........................... -381- 

Judicial proceeding by taxpayers and third parties ............................... -381- 

Civil damages............................................................ -381- 

Employment status proceedings .............................................. -382- 


District Courts ........................................................... -382- 


U.S.C. sections re civil and criminal tax cases which may be heard by US District Courts 

................................................................ -382- 


Jurisdiction of District Courts ............................................... -382- 

Innocent spouse controversies ........................................ -382- 

General statute of limitations ......................................... -382- 

Mitigation of statutes of limitations .................................... -383- 

Three-year statute of limitations ....................................... -383- 

Six-year statute of limitations ......................................... -383- 

Two-year statute of limitations ........................................ -383- 

Paid preparer of returns own problems with IRS .......................... -383- 

Failure to file or improper filing ....................................... -384- 

Assessment of tax by IRS ............................................ -384- 

Termination of taxpayer’s current taxable year and assessing tax for terminated portion of 

the 

taxable year............................. -384- 

Freedom of Information Act .......................................... -384- 

Unauthorized disclosure (or not) by personnel of Federal Government or by paid return 

preparers ............................... -385- 

Unauthorized (or not) disclosure by personnel of Federal Government ......... -385- 

Unauthorized (or not) disclosure by paid return preparer.................... -385- 

Attorney-Client Privilege ............................................ -385- 

General summonses ....................................................... -385- 

Third party summonses .................................................... -386- 

The IRS examination process ............................................... -386- 

The IRS Appeals Process ................................................... -387- 

Protestors ............................................................... -387- 

Frivolous ............................................................... -387- 

Employment taxes ........................................................ -387- 

Responsible persons ....................................................... -388- 

Trust funds .............................................................. -388- 

Special penalties .......................................................... -388- 

A proper return, an improper return, and no .................................... -389- 

A proper return .................................................... -389- 

An improper return ................................................. -389- 

No return......................................................... -389- 

Is there a constitutional right to omit some required information from a tax return? ..... -389- 

Payment of taxes by taxpayers............................................... -390- 

Refund, abatement, or equitable recoupment granted or denied by IRS ............... -390- 

Refund granted .................................................... -390- 

Refund denied ..................................................... -390- 

Abatement........................................................ -390- 

Refund erroneously made ............................................ -391- 

Equitable recoupment ............................................... -391- 

Rewards paid by Federal Government To Whistleblowers .................. -391- 

Offshore activities used to conceal income and for other activities ............ -391- 

Abusive tax shelters ................................................ -391- 

Expatriations by individuals .......................................... -392- 

Expatriations by corporations ......................................... -392- 

Reconstructing taxable income ........................................ -392- 


Civil violations and penalties therefore and additions to tax ................. -392- 

Penalties ................................................... -393- 

Additions to tax ............................................. -393- 

Crimes and punishments ...................................... -393- 

Settlement agreements with IRS ................................ -393- 

Installment agreements with IRS ................................ -394- 

Compromise agreements with IRS .............................. -394- 

Closing agreements with IRS................................... -394- 

The Collections Process - Liens, Judgments, Levies, Foreclosures, Tax Sales Of Property, 

Allocations Of Sales Proceeds, And Redemptions 

...................................... -395- 

Introductory cases with respect to most of the problems which arise in the collection 

process .................................................... -395- 

Liens ............................................................ -395- 

Levies ........................................................... -395- 

Foreclosures ...................................................... -396- 

Tax sales of property................................................ -396- 

Allocation of sale proceeds ........................................... -396- 

Redemptions ...................................................... -397- 

Criminal activities .................................................. -397- 

Fraud ............................................................ -397- 

Tax evasion ....................................................... -397- 

Interest paid by or paid to taxpayers.................................... -398- 

Deposits made to mitigate the accrual of interest .......................... -398- 

Courts - United States Tax Court ...................................... -398- 

Request for summary judgment ....................................... -398- 

Improper service of summons......................................... -399- 

Dismissal of refund suit ............................................. -399- 

Anti-Injunction Act................................................. -400- 

Foreclosure of liens................................................. -400- 

Frivolous suit ..................................................... -400- 

Sanctions awarded by court for groundless or frivolous arguments ............ -400- 

Lack of jurisdiction ................................................ -400- 




Jurisdiction of the District Courts ............................................ -401- 








Assignment 36 - - - Courts - United States Court Of Federal Claims .............................. -402- 


Jurisdiction of the United States Court of Federal Claims ................... -403- 

....................................................................... -403- 

Location of the United States Court of Federal Claims ............................ -403- 




U.S.C. sections re civil tax cases which may be heard by the US Court Of Federal Claims. 

................................................................ -409- 


Jurisdiction of court ....................................................... -409- 



Examination of returns issue resolution........................................ -412- 

Jurisdiction of the court of Federal Claims ..................................... -412- 

Appeals ................................................................ -412- 








Assignment 37 - - - Courts - United States Bankruptcy Courts................................... -413- 


Jurisdiction of the United States Bankruptcy Courts .................................... -413- 

Locations of United States Bankruptcy Courts......................................... -413- 


Title 11 Cases ............................................................ -417- 


Examine the following other statutory provisions ...................................... -418- 

General Provisions........................................................ -418- 

Administration ........................................................... -418- 

Administrative Powers..................................................... -418- 

Creditors and Claims ...................................................... -418- 

Debtor's Duties and Benefits ................................................ -419- 

The Estate............................................................... -419- 

Officers and Administration................................................. -419- 

Collection, Liquidation, and Distribution of the Estate ............................ -419- 

Officers and Administration................................................. -420- 

The Plan ................................................................ -420- 

Postconfirmation Matters................................................... -420- 

Officers, Administration, and the Estate ....................................... -420- 

The Plan ................................................................ -421- 



Jurisdiction.............................................................. -421- 

The Automatic Stay ....................................................... -421- 

Confirmation of Plan ...................................................... -422- 

Cramdown .............................................................. -422- 

Conversion .............................................................. -422- 

Discharge of debt ........................................................ -422- 

Dismissal ............................................................... -423- 

Filing Tax Returns ........................................................ -423- 

Setoff .................................................................. -423- 

State and Local Taxes ..................................................... -424- 

Compelling IRS to redirect refunds ........................................... -424- 

Denial of bail for conviction of tax evasion ..................................... -424- 


Tax liabilities excepted from discharge ........................................ -424- 

Priority of federal tax liens on property........................................ -424- 

Refund of communications excise taxes ....................................... -425- 

Denial of tax refund claim .................................................. -425- 

Examine the following Federal Rules of Bankruptcy Procedure ........................... -425- 

Examine the following provisions from the Code of Federal Regulations.................... -425- 

Examine the following IRS' IR Manual sections (See http://www.irs.gov/irm/index.html) ....... -427- 

Bankruptcy.............................................................. -427- 

Pass-Through Entity Handbook .............................................. -427- 

Overview of Bankruptcy ................................................... -427- 

The Bankruptcy Code and collection.......................................... -427- 

Debtor’s delinquent accounts ................................................ -427- 

Common Bankruptcy issues................................................. -428- 

Opening a Bankruptcy case ................................................. -428- 

Processing Chapter 7 Bankruptcy Cases ....................................... -428- 

Processing Chapter 9 and 15 Bankruptcy Cases ................................. -429- 

Processing Chapter 11 Bankruptcy Cases ...................................... -429- 

Processing Chapter 12 Bankruptcy Cases ...................................... -429- 

Processing Chapter 13 Bankruptcy ........................................... -430- 

Insolvency mail process .................................................... -430- 

Insolvency automated processes ............................................. -430- 

Manual proofs of claim and common claim issues ............................... -430- 

Electronic proofs of claim and automated proofs of claim ......................... -431- 

Payments in Bankruptcy ................................................... -431- 

Insolvency case monitoring ................................................. -431- 

Closing a Bankruptcy case .................................................. -431- 

Automated Discharge System (ADS) ......................................... -432- 

Insolvency Disclosure and Telephone Procedures ................................ -432- 

Non-Bankruptcy insolvencies ............................................... -432- 

Legal Reference Guide for Revenue Officers ................................... -432- 

Procedures in Bankruptcy Cases ............................................. -433- 

Appeals ................................................................ -433- 

Examine the following IRS Publications and IRS Documents............................. -433- 

Examine the following Treasury Department's, IRS', and Department of Justice's documents .... -433- 






Assignment 38- - - Courts - United States Courts Of Appeals ................................... -434- 


Jurisdiction of the United States Courts of Appeals ..................................... -434- 

Jurisdiction of the Circuit Courts of Appeals .......................................... -435- 

Location of the United States Courts of Appeals ....................................... -435- 




Judicial proceedings by taxpayers and third parties ............................... -438- 



Jurisdiction of Courts of Appeals ............................................ -438- 


Judicial review ........................................................... -439- 

Date when Tax Court decision becomes final ................................... -439- 

Courts of Review ......................................................... -440- 

Notice of Appeal ......................................................... -440- 

Refund, credit, or abatement of amounts disallowed .............................. -441- 

Attempt to evade or defeat tax ............................................... -441- 

Fraud and false statements .................................................. -441- 

Third-Party Summons ..................................................... -442- 


Enforcement of Summons............................................ -442- 


Civil Actions for Refund............................................. -442- 

Declaratory Judgments ..................................................... -443- 

Declaratory Judgments Relating to Certain Qualified Retirement Plans ............... -443- 

Other Issues of Jurisdiction for the Federal Courts of Appeals ...................... -443- 

Final Decisions of District Courts...................................... -444- 

Interlocutory Decisions.............................................. -444- 

Circuits in which Decisions are Reviewable.............................. -444- 

Jurisdiction of the United States Court of Appeals for the Federal Circuit ...... -445- 




Servicewide policies and authority ........................................... -446- 


Audit reconsideration...................................................... -446- 


LMSB examinations ...................................................... -446- 


Federal tax liens .......................................................... -446- 


Suit by the United States ................................................... -447- 


Appeals Function ......................................................... -447- 

Appeals function in general .......................................... -447- 


Conference and Settlement Practices ................................... -447- 

Technical and Procedural Guidelines ................................... -447- 

Appeals reports and projects.......................................... -448- 

Penalties worked in appeals .......................................... -448- 

Closing agreements................................................. -448- 

Settlement computations and statutory notices of deficiency ................. -448- 

Valuation Assistance................................................ -448- 

Appeals pass-through entity handbook .................................. -448- 

Appeals case processing manual ....................................... -448- 

Appeals statute responsibility ......................................... -449- 

Collection due process .............................................. -449- 

Offer in compromise ................................................ -449- 

Collection appeal program and jeopardy levy appeals ...................... -449- 

Alternative dispute resolutions (ADR) program........................... -449- 

Relief from joint and several liability ......................................... -449- 

Other legal advice ........................................................ -449- 

Guiding principles for appeals ............................................... -450- 


Appeal recommendations................................................... -450- 

Conflicts in appeal or certiorari recommendations and settlement offers .............. -450- 

Closing appeal cases ...................................................... -450- 

Appeals of Tax Court cases ................................................. -450- 

Notices of appeal ......................................................... -450- 









Assignment 39- - - Courts - United States District Of Columbia Circuit Court ...................... -451- 


Jurisdiction of the Supreme Court of the United States .................................. -452- 

Location of the District of Columbia Circuit Court ..................................... -452- 







Jurisdiction of Court of Appeals ............................................. -453- 

Judicial Review.................................................... -453- 

Date when Tax Court decision becomes final ............................ -453- 

Standard of Review ....................................................... -453- 

Court of Review ................................................... -453- 


Action to enforce lien or subject property to payment of tax ................. -453- 


Civil Actions for Refund............................................. -454- 

Declaratory Judgements ............................................. -454- 

Declaratory Judgements Relating to Certain Qualified Retirement Plans ....... -454- 

Other Issues of Jurisdiction for Supreme Court.................................. -454- 

Original Jurisdiction ................................................ -455- 

Direct Appeals from decisions of three-judge courts ....................... -455- 

Court of appeals; certiorari; certified questions ........................... -455- 

State courts; certiorari............................................... -455- 

Supreme Court of Puerto Rico; certiorari ................................ -456- 

Order of Federal Agencies; review ..................................... -456- 




Suits by the United States .................................................. -456- 

Guiding principles of appeals ............................................... -457- 

Petition for writ of certiorari ................................................ -457- 

Conflicts in appeal or certiorari recommendations and settlement cases ............... -457- 

Closing appeal cases ...................................................... -457- 

Appeal of tax court cases ................................................... -457- 










Assignment 40- - - Courts - United States Court Of Appeals For The Federal Circuit ................. -458- 


Jurisdiction of the Court Of Appeals For The Federal Circuit ............................. -459- 

Location of the Court Of Appeals For The Federal Circuit......................... -459- 


Court Review of Tax Court Decisions......................................... -459- 



Jurisdiction of court ....................................................... -459- 

Examine the following Federal Regulation provisions. .................................. -460- 

Examine the following IRS' IR Manual sections ....................................... -460- 




Examine the following Treasury Department's, IRS', and Department of Justice's documents. .... -460- 

Some abbreviations and some documents............................................. -460- 

Treasury Department (TD), TD News Releases (TDNR) .......................... -460- 




Assignment 41 - - - Courts - Supreme Court Of The United States................................ -461- 


Jurisdiction of the Supreme Court of the United States............................ -461- 

Location of the Supreme Court of the United States .............................. -461- 





Collection............................................................... -462- 



Argument to Supreme Court that tax practitioner privilege applies .................. -462- 

Jurisdiction of Courts of Appeals ............................................ -462- 

Judicial review .................................................... -462- 

Date when Tax Court decision becomes final ...................... -462- 

Courts of review ................................................... -463- 


Action to enforce lien or subject property to payment of tax ................. -463- 


Civil actions for refund .............................................. -463- 

Declaratory judgments .............................................. -464- 

Declaratory judgments relating to certain qualified retirement plans .... -464- 

Other Issues of Jurisdiction for the Supreme Court............................... -464- 


Original jurisdiction ................................................ -464- 

Direct appeals from decisions of three-judge courts ........................ -464- 

Court of Appeals; certiorari; certified questions ................................. -464- 

State courts; certiorari ..................................................... -465- 

Supreme Court of Puerto Rico; certiorari ...................................... -465- 

Orders of Federal Agencies; review .................................... -465- 

Revenue....................................................................... -465- 

Issue development and resolution ................................................... -466- 

Suits by the United States .................................................. -466- 

Guiding principles for appeals ............................................... -466- 

Appeal/Certiorari recommendations .......................................... -466- 









Assignment 42 - - - Reimbursements Of Costs Of Appeals And Litigation Or Of Damages; 

Determination Of The “Prevailing Party” ......................... -467- 



Information and Returns ................................................... -467- 

Collection............................................................... -467- 

Abatements, Credits and Refunds ............................................ -468- 

Limitations .............................................................. -468- 




Examine the following provisions of the U.S. Tax Court Rules Of Practice And Procedure...... -468- 

Title XXIII - Claims for litigation and administrative costs ........................ -468- 


Prevention of recovering attorney fees ........................................ -468- 

Reimbursements of costs affirmed in whole or in part ............................ -469- 

Awarding of attorney fees .................................................. -469- 

Reimbursements of costs totally denied ....................................... -469- 

Cases which involve the six-year statute of limitations ............................ -472- 



Strategic planning, budgeting, and performance management process ................ -473- 

Attorney’s fees and sanctions ............................................... -473- 








Assignment 43 - - - Injunctions And The Anti-Injunction Act ................................... -474- 







Anti-Injunction Act application in healthcare challenge ........................... -475- 

Anti-Injunction Act jurisdiction.............................................. -476- 

Motion for injunctive relief denied ........................................... -477- 











Assignment 44 - - - Sovereign Immunity Of Federal Government ................................ -478- 







Real estate and facilities management ......................................... -479- 

Bankruptcy and other insolvencies ........................................... -479- 


Assistance to criminal investigation during investigatory stage ..................... -480- 








Assignment 45 - - - Estoppel ............................................................. -480- 



Assessment .............................................................. -481- 

Limitations .............................................................. -481- 

Interest ................................................................. -481- 

Judicial proceedings ....................................................... -481- 






Relief from joint and several liability ......................................... -482- 

Suits brought against the United States ........................................ -482- 





Treasury Department (TD), TD News Releases (TDNR) ............. -482- 




Assignment 46 - - - Tax Exempt Organizations............................................... -482- 



Income tax exemption ..................................................... -483- 

Certain tax-exempt organizations ............................................ -483- 

Return by exempt organization .............................................. -483- 

Restrictions on church tax inquiries and examinations ............................ -483- 

Failure to disclose information .............................................. -483- 






Records and information management......................................... -485- 



Campus document services ................................................. -485- 

Exempt organizations returns processing ...................................... -485- 

ISRP systems ............................................................ -485- 

TE/GE processing ........................................................ -486- 


Special enforcement program (SEP) .......................................... -486- 

Bank secrecy ............................................................ -486- 








INTRODUCTORY COMMENTS 

In General, There Are 13, Two-Hour Class Sessions In This Course. There Is One, Two-Hour Class Session 

On Tuesday Of Each Week. 

Prior to the first class session do the following things - 

Read tax text Section F-2000 - A Little More Early Help - Introduction To Professor Jegen’s Federal Tax 

And State Tax Texts. This tax text can be read or downloaded from Professor Jegen’s taxsite at: 

http://www.iupui.edu/~taxsite/ 


Every day - 

When going to Professor Jegen’s taxsite, you should look at some of the other tax texts as well. 

When reading the Introduction tax text be certain to carefully read about the ways in which you can have 

the Internal Revenue Code (IRC) available to you both in and out of class. A little further down 

in this assignment document, you will be asked to read a few IRC sections and you should know 

how to find those sections fairly quickly. 

Whenever an asterisk * appears before an items of tax material, that item will be given to you by Professor 

Jegen. 

Check your email account at least twice per day, every day, including weekends, for course assignments 

and other information. For this reason, you might want to have your emails forwarded to both your 

law school email address and to you your home email address. 

Also, empty your law school mail folder each day of your unwanted material. Otherwise, your mail folder 

might fill to its capacity and you might not receive all of the course and examination information 

which Professor Jegen sends to you through out the semester. 

Every class day - 

Bring a hard copy or an electronic copy of the IRC to each class session. 

Bring a hard copy or an electronic copy of the course assumptions to each class session. These will be 

distributed to you by Professor Jegen in several ways. 

Bring a hard copy or an electronic copy of the tax texts or other tax materials which we are then discussing 

or which we will begin to discuss during that class session. To make this clearer, you may bring 

a hard copy of the tax text (for a particular class session) or other tax materials to the particular 

class session or you may view the particular tax text or other tax materials electronically during the 

particular class session. 

Some comments about the separate assignments in this document - 

Most of the separate assignments in this assignment document contain the following eight subparts. 

However, some of the assignments contain only some of the following 11 subparts and other assignments 

contain more than the following 11 subparts. It would be nice if you could read all of the tax material which 

is referred to in each subpart, but it is not likely that you will have the time to do so. Therefore, the 11 

subparts state that you should merely “examine” the tax material which is listed in that subpart. There is 

a lot of tax material which is referred to in this assignment document, but that is to provide you with 

considerable help if you encounter a problem, which is referred to in this assignment document, after you 

graduate from law school. 

Examine the following provisions of the Constitution Of The United States Of America. 

Examine the following IRC sections. 

Examine the following other federal statutes. 

Examine the following facts, issues, opinions, and decisions. 


Examine the following Federal Regulation provisions. 

Examine the following IRS’ IR Manual sections. 

Examine the following IRS Publications and similar IRS documents. 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s publications. 

Treasury Department News Releases (TDNR) - 

IRS Revenue Rulings (Rev. Rul.), Revenue Procedures (Rev. Proc.), IRS Technical Advice 

Memoranda (TAM), IRS Private Letter Rulings (PLR), IRS Chief Counsel (CC) 

Advice Memoranda (CCAM), IRS Field Service Advices (FSA), IRS 

Determination Letters (DL), IRS Notices, IRS Fact Sheets (FS), IRS 

Announcements (Ann), IRS Information Releases (IR), IRS News Releases (NR), 

IRS Small Business / Self-Employed (SB/SE) - 

Department Of Justice (DOJ) - 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto. 

Examine the following articles, letters, etc. from professional individuals. 

Examine the following documents of Professor Jegen - 

Some comments about the case citations in this documents - 

The cases in this document have been given various types of citations so that you can become familiar 

with the many types of citations which are available in the area of taxation law. However, you can 

input all of the case citations which are presented in this documents in LEXIS and the case involved 

will be presented to you for reading, with one exception, and that is, a citation to a case which has 

a Westlaw (WL) citation. On the other hand, Westlaw does not provide LEXIS citations. At any 

particular time, there are approximately 32 case citations to Westlaw in this document. 

Some comments about the U.S. Treasury Regulations in this document - 

I. The U.S. Treasury Regulations for taxation are promulgated by the U.S. Department of the Treasury. 

A. The function of the regulations. 

1. The function of the regulations is to interpret statutory provisions relating to federal taxes, 

such as, income, estate, gift, and employment taxes, and with respect to various procedure 

sections of the IRC, for example, provisions which describe methods for complying with 

the IRC provisions and for practicing before the IRS. 

2. The regulations are codified in the Code of Federal Regulations, Title 26 or Title 31 of the 

United States Code Annotated. 

3. The regulations illustrate methods of compliance and govern practice before the IRS. 

4. Courts are not bound by the regulations and the courts can determine that particular 

provisions of the regulations are unlawful if the courts determine that the particular 

provision is unreasonable and plainly inconsistent with the IRC. 

5. If a regulation is disapproved by a court, the IRS can continue to enforce the regulation 

unless the regulation is finally determined to be unlawful the Supreme Court of the United 

States. 


B. The three types of regulations. 

1. The three types of regulations. The three types of regulations are as follows and the 

function of each regulation is exactly what the name implies. 

a. Proposed regulations. 

b. Temporary regulations. 

c. Final regulations. The names are exactly what the names imply. 

2. Treasury regulations and decisions are prescribed by the Commissioner and approved by 

the Secretary of the Treasury. 

3. Any temporary regulation issued by the Secretary must also be issued as a proposed 

regulation. Temporary regulations are permitted to remain in effect as such for no more 

than three years after they are issued. 

a. A temporary regulation provides taxpayers with guidance which taxpayers can 

follow pending issuance of final regulations. Therefore, a temporary regulation 

has the same precedential value as a final regulation. 

b. Temporary regulations issued after November 10, 1988 expire three years after 

their issuance date, which is why they also must be issued as proposed regulations. 

4. Proposed regulations and directly issued final regulations must be submitted to the Small 

Business Administration for comment. The small Business Administration has four weeks 

to respond. 

a. A proposed regulation is issued to give taxpayers and practitioners notice of how 

the IRS interprets a provision and to provide taxpayers the opportunity to 

comment on and critique that interpretation. It has little precedential value. 

b. Courts state that proposed regulations carry no more weight than a position 

advanced on brief and that they are suggestions made for comment; they modify 

nothing. 

c. The courts generally will give greater weight to Treasury regulations and revenue 

rulings and procedures than to field service advice, technical memoranda, and 

private letter rulings. 

(1) Private rulings and advice reflect the government’s position, but are not 

binding on any taxpayer other than the one for whom the ruling was 

issued, nor are those rulings binding on any court. 

5. A final regulation represents the IRS’ authoritative explanation and interpretation of a 

particular IRC provision. The precedential value of a final regulation depends on whether 

or not it is a legislative or an interpretative regulation. 

a. A legislative regulation is a regulation that is mandated by the IRC. 

b. An interpretative regulation is a regulation issued through the Secretary’s general 

authority to issue rules and regulations dealing with the IRC. Although not 

binding on the courts, interpretative regulations are given deference as long as they 

do not misapply or misconstrue a statutory rule. Interpretative regulations can be, 

and on occasion have been, invalidated by the courts if they find that the IRS did 

not correctly interpret the IRC. 

6. The United States Code Congressional and Administrative News only contains the final 

regulations. 

7. Proposed regulations may be found in subsequent pamphlets which are printed by United 

States Code Congressional and Administrative News. 

C. Private IRC publishers. 

1. In addition to the federal government, there are private publishers of the IRC and of the 

regulations. Two of such private publishers are: CCH; and, RIA. 

D. Table of contents. 


1. The regulations have a “Table of Contents”, which may be found towards the beginning 

of the regulations. 

2. The Table of Contents is not in alphabetical order, but follows the order of the subchapters 

and parts in the IRC. 

3. The table of contents refers to page numbers, not to section numbers. 

E. Index. 

1. There is an Index to the regulations which may be found in one of at the back of one of the 

volumes of regulations. 

2. In contrast to the Table of Contents, the Index is in alphabetical order and refers to 

regulation numbers, not to page numbers. 

3. Compare section 164 with the applicable regulations to that section, specifically, to 

regulation §1.164. 

a. The digit 1 which is before the .164 in the regulation citation denotes the Part in 

which this regulation is found. 

(1) When a regulation concerns income taxation, the number prior to, for 

example, 164, is a 1. Therefore, the regulation citation for a regulation 

which is applicable to section 164 is a 1, specifically, the citation is: US 

Treas. Reg. §1.164. 

(2) A regulation which basically concerns IRS procedure, generally has a 

citation of 301.- - -. 

b. As a comparison of sections and regulation sections, compare section 164 and US 

Treas. Reg. §1.164. 

c. In general, the regulations follow the same structure as the related section, number, 

letter, and so on. However, as stated, the regulations generally use a number 

immediately before the section number. 

4. The printed regulations generally contain page numbers., which are small and generally 

stated on the top or bottom of each page. 

5. In legal memoranda, regulations are cited by stating the year promulgation and unless the 

section cited has been amended, it is not necessary to cite a source. For example, a proper 

citation is U.S. Treas. Reg. §1.761-1 (1986) or Treas. Reg. §1.761-1 (1986) or Treas. Reg. 

§ 1.761-1. 

a. However, generally citations should omit the year of promulgation and of the last 

amendment to the particular regulation. 

b. If the regulation has been amended or for some other reason has appeared in 

substantially different versions, and if this fact is relevant, give the year of the last 

amendment and cite without the source. For example, US Treas. Reg. §1.61- 

2(c)(as amended in 1995). When the fact that the regulation has been amended is 

relevant to the discussion, include the source of the amendment. For example, US 

Treas. Reg. §1.61-2(c) (as amended by T.D. 8607, 1995-36 I.R.B. 8). 

c. These sources are referred to in the regulations after the amendment. However, 

whenever possible, the Cumulative Bulletin reference should be added, for 

example, US Treas. Reg. § 1.108(a)-1 (1956), as amended by T.D. 6928, 9-18-67. 

F. Each section of the regulations. 

1. Each section of the regulations is preceded by the section , subsection, or paragraph of the 

IRC that the regulation interprets. The sections of the income tax regulations are 

distinguished from sections of the IRC by the Arabic numeral 1, followed by a decimal 

point before the corresponding provisions of the IRC. 

2. Estate tax regulations are distinguished from the sections of the IRC by the Arabic numeral 

20, followed by a decimal point before the corresponding provision of the IRC. 

3. Gift tax regulations are distinguished from the sections of the IRC by the Arabic numeral 


25, followed by a decimal point before the corresponding provision of the IRC. 

4. And, as stated, the tax procedure regulations are distinguished from the sections of the IRC 

by the Arabic numeral 301, followed by a decimal point before the corresponding 

provision of the IRC. 

5. To repeat the above with fewer words - - - 

G. Regulation §301.6201. 

1. The §301 designates the Part in which a particular regulation is found. 

2. Both the IRC and the regulations follow the same Part sections. 

3. In general, the regulations follow the same system as the IRC, that is, number, letter, 

number, letter and so on. 

4. However, the regulations generally use a number immediately after the section number. 

For example, US Treas. Reg. §1.112-1. 

5. The regulations printed by Congressional & Administrative News do contain page 

numbers. The page numbers are small and on the top, middle section of each page. For 

example, US Treas. Reg. §1.117-2(b)(I) is found on page 848 of the Congressional & 

Administrative copy of the regulations. 

H. To repeat some of the comments above without so many words, read the following. 

1. Income tax regulations begin with a 1. so to find a regulation which deals with section 

301, the regulation will be found at 1.301. 

2. Gift tax regulations begin with a 25. so to find a regulation which deals with section 


3. Estate tax regulations begin with a 20. so to find a regulation which deals with section 


4. Procedure regulations often being with a 301. so to find a regulation which deals with 

section 6201, the regulation will be found at 301.6201. 

I. Legal memoranda. 

1. In legal memoranda, pursuant to the Bluebook, regulations are cited as follows: US Treas. 

Reg.§1.761-1 

2. Citations should omit the year of promulgation and of last amendment. If the regulation 

has been amended or for some other reason has appeared in substantially different versions, 

and if this fact is relevant, give the year of the last amendment and cite without the source. 

For example, US Treas. Reg. §1.61-2(c) (as amended in 1995). When the fact that the 

regulation has been amended is relevant to the discussion, include the source of the 

amendment. For example, US Treas. Reg. §1.61-2(c) (as amended by T.D. 8607, 1995-36 

I.R.B. 8). 

J. Does the IRC have a Topical Index? 

1. If so, examine it. 

2. To what do the various references refer? That is, do they refer to pages? To sections? 

3. Is the Topical Index adequate? Look up the most important term of gross income. Does 

the index state where the term gross income is defined? Read section 61. 

K. What organization issues the Income Tax Regulations? 

1. What is the function of the regulations? 

2. Do the regulations have the status of law? 

3. State three private publishers of the regulations. 

4. Skim through your copy of the regulations. 

5. Does your copy of the regulations have a Table of Contents? If so, examine it. 

6. Does your copy of the regulations have an Index? If so, examine it. 


7. Does your copy of the regulations contain both the Final Regulations and the Proposed 

Regulations? 

a. What are the differences between Final Regulations and Proposed Regulations? 

b. Are the Final Regulations arranged in the same order as the sections in the IRC? 

L. Compare section 164 and the regulations for that section. 

1. What number (digit) precedes the number _.1_64 in the regulations? 

2. Does the number _1 precede the other sections in the regulations? What does the number 

1 designate? 

M. Compare the regulations' numbering for section 164 with its numbering for section 6201. 

1. How do you account for the difference? 

N. Note the various units into which the regulations may be divided. In general, the regulations follow 

the same system of subdividing as the IRC--number, letter, number, letter, etc. 

1. However, the regulations generally use a number immediately after the IRC section 

number, for example, regulations §1.112-1. 

O. Does your copy of the regulations have page numbers? If so, on what page is regulations 

51.117-2(b) (1) (I)? 

P. In legal memorandums, regulations are cited by giving the year promulgation and unless the section 

cited has been amended, it is not necessary to cite a source. For example, US Treas. Reg. §1.761-1 

(1956). 

Q. If a regulation has been amended and the citation is to the regulation as amended, then the citation 

should include the amending source. These sources are referred to in the regulations after the 

amendment. 

1. However, whenever possible, the Cumulative Bulletin reference should be added. For 

example, US Treas. Reg. §51.108 (a)-1 (1956), as amended by T.D. 6928, 9/18/67. 

Assignment 1 - - - Structure Of The IRS 

ASSIGNMENTS 

Examine the following nine provisions of the Constitution Of The United States Of America - 

Article 3, Section 2 - Trial by Jury, Original Jurisdiction, Jury Trials. 

Amendment 1 - The rights of freedom of religion, speech, press, and expression. 

Amendment 2 - The right of individuals to possess weapons. 

Amendment 4 - The freedom from search and from seizure of property without a warrant or having 

probable cause. 

Amendment 5 - Forbids trial for major crime without indictment by grand jury and no punishment 

without due process and individuals may not be compelled to testify against themselves 

and it prohibits double jeopardy. 

Amendment 6 - In criminal cases, the right to a speedy public trial and the right to legal counsel and the 

right to confront witnesses during trial. 

Amendment 7 - Trial by jury in civil cases. 

Amendment 11 - Some judicial limits. 

Amendment 14 - Rights of citizens. 


Examine the following IRC sections - 

Application of Internal Revenue Laws - 

7801 - Authority of the Department Of The Treasury. 

7802 - Internal Revenue Service Oversight Board. 

7803 - Commissioner Of Internal Revenue and other officials. 

7804 - Other personnel. 

7805 - Rules and regulations. 

7806 - Construction of title. 

7807 - Rules in effect upon enactment of this title. 

7808 - Depositaries for collections. 

7809 - Deposits of collections. 

7810 - Revolving fund for redemption of real property. 

Examine the following other federal statutes - 

Examine the following facts, issues, opinions, and decisions - 

Examine the following Federal Regulation provisions. (See http://www.gpoaccess.gov/cfr/index.html) - 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service, 

Department of the Treasury, Subchapter A--Internal Revenue Practice, Part 301--Procedure and 

Administration: § 301.7805-- Rules and Regulations. 



Administration: § 301.9000--Procedure to be Followed by Officers and Employees of the Internal 

Revenue Service upon Receipt of a Request or Demand for Disclosure of Internal Revenue Records 

or Information. 

Examine the following IRS’ IR Manual sections. (See http://www.irs.gov/irm/index.html) - 

Organization and staffing - 

IRM 1.1.2 - IRS Organizational History. 

IRM 1.1.4 - Organizational Planning. 

IRM 1.1.5 - Office of the Commissioner. 

IRM 1.1.6 - Chief Counsel. 

IRM 1.1.7 - Appeals. 

IRM 1.1.8 - National Taxpayer Advocate. 

Examine the following IRS Publications and similar IRS documents - 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. (See http://www.irs. 

gov and http://www.legalbitstream.com/) - 

Some abbreviations and some documents - 

Treasury Department (TD), TD News Releases (TDNR) - 

Internal Revenue Service (IRS), IRS Revenue Rulings (IRS Rev. Rul.), IRS Revenue Procedures 


(IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), IRS Private Letter 

Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC Advice Memoranda (IRS CCAM), 

IRS Field Service Advices (IRS FSA), IRS Determination Letters (IRS DL), IRS Notices, 

IRS Fact Sheets (IRS FS), IRS Announcements (IRS Ann), IRS Information Releases (IRS 

IR), IRS News Releases (IRS NR), IRS Small Business / Self-Employed (IRS SB/SE) - 

IRS’ nonacquiescence of court decisions (at the IRS website at www.irs.gov), the IRS states: 

An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief 

Counsel that announces the future litigation position the IRS will take with regard to the court 

decision addressed by the AOD. 

Keller v. Commissioner, 556 F. 3rd 1056 (9th Cir. 2009), rev’g T.C. Memo 2006-131, 

nonacquiescence by Commissioner in AOD 2011-02, 2011-44 IRB1. 

William & Sharon Norris v. Commissioner, T.C. Memo 2011-161, nonacquiescence by 

Commission in AOD 2011-05, 2011-52 IRB 1. 

IRS Won’t Acquiesce in Third Circuit’s Decision on U.S.V.I Intervention in Tax Court Proceeding 

(Tax Notes Today, 2011 TNT 218-18 - 11/21/2011). 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto. (See http://www.irs.gov/ 

formspubs/index.html) - 

Examine the following articles, letters, etc. from professional individuals - 

Chief Counsel Advice Must Be Prepared by IRS National Office (Tax Notes Today, 2012 TNT 68-50 - 

03/03/2012). 

Taxpayer Advocate Say Inadequate Funding Harms IRS (Tax Notes Today, 2012 TNT 8-1 - 01/12/2012). 

IRS Won’t Acquiesce in Tax Court’s Decision Involving Evaluation Of Taxpayer Fraud (Tax Notes Today, 

2011 TNT 239-17 - 12/27/2011). 

Steps Toward Real-Time Tax System Discussed At IRS Meeting (Tax Notes Today, 2011 TNT 237-4 - 

12/09/2011). 

IRS Won’t Acquiesce In Third Circuit’s Decision On U.S.V.I Intervention In Tax Court Proceeding (Tax 

Notes Today, 2011 TNT 218-18 - 11/21/2011). This is also cited above. 


Section F-2000 - Tax Procedure (for a brief statement of some tax procedure concepts). 

Section F-2000 - Summaries Of Important Internal Revenue Code Sections Dealing With Internal Revenue 

Service. 

Section F-2003 - A Little More Early Help - The Internal Revenue Service. 

Assignment 2 - - - Doing Things Yourself Or Obtaining Help From The Taxpayer Advocate Service 

















Powers of Taxpayer Advocate Service - 

7811 - Taxpayer Assistance Orders. 

Failure to keep records, provide notice, or original issue discount information - 

6704 - Failure to keep records necessary to meet reporting requirements under section 

6047(d). 

6705 - Failure by broker to provide notice to payors. 

6706 - Original issue discount information requirements. 

6707 - Failure to furnish information and maintain investor lists. 


P. L. Law 89-332 (Act of November 8, 1965, 79 Stat. 1282 section 1(a)). 


Circular 230 contingent fee restrictions - 

Ryan LLC et al. v. Timothy F. Geithner et al., 2012 TNT 72-11 (D. DC 04/11/2012). 

6402 - Authority to make credits or refunds. 

6511 - Limitations on credit or refund. 

6532 - Periods of limitation on suits. 

6662 - Imposition of accuracy-related penalty on underpayments. 

6663 - Imposition of fraud penalty. 

6676 - Erroneous claim for refund or credit. 

6694 - Understatement of taxpayer's liability by tax return preparer. 

7422 - Civil actions for refund. 

Two important cases concerning statute of limitations are as follows - 

Salmon Ranch Ltd. v. United States, 573 F.3d 1362 (Fed. Cir. 07/30/2009). 


6501 - Limitations on assessment and collection. 

6229 - Period of limitations for making assessments. 

Colony, Inc. v. Commissioner, 357 U.S. 28 (06/09/1958). 


Cases which involve the two-year statute of limitations - 

Jones v. Commissioner, 2011-1 USTC 50,436 (4th Cir. 06/13/2011). 

6013 - Joint returns of income tax by husband and wife. 

6015 - Release from joint and several liability on joint return. 

Brach v. United States, 2011-1 USTC 50,273 (Fed. Cl. 03/09/2011). 


7422 - Civil actions for refunds. 

Drake v. United States, 2011-1 USTC 50,271 (D. AZ 03/04/2011). 

6700 - Promoting abusive tax shelters. 

6532 - Periods of limitations on suits. 





Barker v. United States, 2006 U.S. Claims LEXIS 425 (07/19/2006). 



Cases which involve the three-year statute of limitations (section 6501(a)) - 

Home Concrete & Supply, LLC v. United States, 2011-1 USTC 50,207 (4th Cir. 02/07/2011). 

722 - Basis for contributing partner's interest. 

723 - Basis of property contributed to partnership. 


7481 - Date when Tax Court decision becomes final. 

Bakersfield Energy Partners, LP v. Commissioner, 568 F.3d 767 (9th Cir. 06/17/2009). 


Zero Prods. v. United States, 2008-2 USTC 50,484 (S.D. TX 08/04/2008). 



Ginsburg v. Commissioner, 127 TC 75 (08/30/2006). 

6221 - Tax treatment determined at partnership level. 



Katz v. United States, 2006 U.S. Claims LEXIS 424 (07/25/2006). 


Wachovia Bank, N.A. v. United States, 455 F.3d 1261 (11th Cir. 07/13/2006). 



Stevens v. United States, 2006-2 USTC 60,528 (N.D. CA 06/26/2006). 



Cases which involve the six-year statute of limitations (section 6501(e)) - 

UTAM Ltd. et al. v. Commissioner, 2011 TNT 120-11 (D.C. App. 06/21/2011). 

6223 - Notice to partners of proceedings. 

6226 - Judicial review of final partnership administrative adjustments. 


6231 - Definitions and special rules. 


Grapevine Imps., Ltd v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. 03/11/2011). 



Beard v. Commissioner, 2011-1 USTC 50,176 (7th Cir. 01/26/2011). 

61 - Gross income defined. 


Allen v. Commissioner, 128 TC 37 (03/05/2007). 


Mitigation of statute of limitations - 

Conn v. Commissioner, 2011 TNT 133-10 (07/11/2011). 

1311 - Mitigation of errors. 

1312 - Circumstances of adjustment. 

1313 - Definitions. 

1314 - Amount and method of adjustment. 


6320 - Notice and opportunity for hearing upon filing of notice of lien. 

6330 - Notice and opportunity for hearing before levy. 

Leveroni v. United States, 2007-1 USTC 50,207 (N.D. CA 10/04/2006). 



90-day period to petition Tax Court after notice of deficiency - 

Maddox v. Commissioner, TC Memo 2009-241 (10/26/2009). 

6213 - Restrictions applicable to deficiencies; petition to Tax Court. 

Statutes of limitations to enforce tax assessments under 6502(a)(1) - 

United States v. Sarubin, 507 F.3d 811 (4th Cir. 11/16/2007). 

6502 - Collection after assessment. 

6601 - Interest on underpayment, nonpayment, or extension of time for payment, of tax. 

United States v. Shacklette, 2007-2 USTC 50,742 (N.D. FL 09/26/2007). 


United States v. Tolbert, 2007-2 USTC 50,717 (W.D. AR 09/13/2007). 


6503 - Suspension of running of period of limitation. 

7403 - Action to enforce lien or to subject property to payment of tax. 

United States v. Evseroff, 2006 U.S. Dist. LEXIS 69575 (E.D. NY 09/27/2006). 



Code of Federal Regulations, Title 31--Money and Finance: Treasury, Subtitle A--Office of the Secretary 

of the Treasury, Part 10--Practice Before the Internal Revenue Service; Circular 230--Rules 

Governing Practice Before the IRS. 



Administration: TD 9519, RIN 1545-BF33--Final Regulations Concerning Taxpayer Assistance 

Orders. 


Department of the Treasury, Subchapter F--Procedure and Administration, Part 301-- Procedure 

and Administration: § 301.7811-1--Taxpayer Assistance Orders. 

Examine the following IRS’ IR Manual sections. (See http://www.irs.gov/ irm/index.html) - 



IRM 1.1.8 - National Taxpayer Advocate. 

Servicewide policy and authorities - 

IRM 1.2.50 - Delegation of Authorities for Taxpayer Advocate Service Activities. 

Resource guide for managers - 

IRM 1.5.8 - Guidance for Taxpayer Advocate Service (TAS). 

Records and information management - 

IRM 1.15.9 - Records Control Schedule for the Taxpayer Advocate Service. 

Taxpayer Advocate case procedure - 

IRM 13.1.1 - Taxpayer Advocate Case Procedures, Legislative History and Organizational 

Structure. 

IRM 13.1.2 - Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98). 

IRM 13.1.3 - Definition of Terms/Use of Abbreviation. 

IRM 13.1.4 - TAS Authorities. 

IRM 13.1.5 - Taxpayer Advocate Service (TAS) Confidentiality. 

IRM 13.1.7 - Taxpayer Advocate Service (TAS) Case Criteria. 

IRM 13.1.14 - Suspension of the Statutes of Limitation Under IRC § 7811(d). 

IRM 13.1.20 - TAS Taxpayer Assistance Order (TAO) Process. 

Systemic advocacy - 

IRM 13.2.2 - Inventory Control and Working an Assignment. 

National Taxpayer Advocate (NTA) Toll-Free Program - 

IRM 13.3.1 - NTA Toll-free Procedures. 

TAS TAMIS Guide - 

IRM 13.4.1 - General TAMIS Information. 

IRM 13.4.3 - TAMIS Training. 

IRM 13.4.5 - Creating and Working a Case on TAMIS. 

Taxpayer Advocate Service communications - 

IRM 13.6.1 - Internaland External Communications. 


Publication 1 - Your Rights as a Taxpayer (with references by Professor Jegen). 

Publication 910 - IRS Guide to Free Tax Services. 

Publication 947 - Practice Before the IRS and Power of Attorney. 

Publication 1546 - Taxpayer Advocate IRS - How to Get Help with Unresolved Tax Problems. 


Publication 2053-A - Quick and Easy Access to IRS Tax Help and Tax Products. 

Publication 2104 - National Taxpayer Advocate's Annual Report to Congress. 

Publication 3618 - National Taxpayer Advocate - FY Objectives. 





Internal Revenue Service (IRS), IRS Revenue Rulings (IRS Rev. Rul.), IRS Revenue 

Procedures(IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), IRS Private 

Letter Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC Advice Memoranda (IRS 

CCAM), IRS Field Service Advices (IRS FSA), IRS Determination Letters (IRS DL), IRS 

Notices, IRS Fact Sheets (IRS FS), IRS Announcements (IRS Ann), IRS Information 

Releases (IRS IR), IRS News Releases (IRS NR), IRS Taxpayer Assistance Order (IRS 

TAO), IRS Small Business / Self-Employed (IRS SB/SE) - 

IRS Seeks Volunteers For Taxpayer Advocacy Panel, IR-2011-29, Tax Notes Today, 2011 

TNT 37-11 (03/23/2011). 

IRS Eight Reasons To Visit An IRS Taxpayer Assistance Center, IRS Tax Tip 2011-55 

(03/21/2011). 

IRS Comment On The National Taxpayer Advocate's 2010 Report To Congress, 

IR-2011-2 (01/05/2011). 

IRS Circular 230: Monetary Penalties, IRS Notice 2007-39; IRB 2007-20 (04/23/2007). 

IRS Help From The Taxpayer Advocate Service, Issue Number: TT-2007-74 

(04/14/2007). 

IRS Publishes List of Practitioners Subject To Disciplinary Action, IRS Ann. 2006-94; 

IRB 1017 (12/18/2006). 

IRS Publishes List Of Practitioners Subject To Disciplinary Action, IRS Ann. 2006-94; 

IRB 1017 (12/18/2006). 

IRS Taxpayer Bill Of Rights II, IRS Document 7394; Rev. 08-96; Catalog Number 

10590R (07/30/1996). 



IRS Form 2848 - Power Of Attorney And Declaration Of Representative. 

IRS Form 8821 - Tax Information Authorization. 

IRS Form 911 - Request For Taxpayer Advocate Service Assistance (And Application For Taxpayer 

Assistance Order). 



Shulman Won't Formally Respond to Taxpayer Advocate Directive on OVDP, Olson Says (By Wesley 

Elmore, Tax Notes Today, 2012 TNT 34-6 - 02/21/2012). 

TAS Memo Provides Interim Guidance on Operations Assistance Requests (Tax Notes Today, 2012 TNT 

35-60 - 02/09/2012). 

TAS Memo Provides Interim Guidance on Operations Assistance Request Process (Tax Notes Today, 

2012 TNT 35-59 - 02/07/2012). 

Timing Off for Taxpayer Advocate's Legislative Recommendations (Tax Notes Today, 2012 TNT 9-3 - 

01/13/2012). 

IRS's Increased Use of Math Error Authority Troubles Taxpayer Advocate (Tax Notes Today, 2012 TNT 

9-1 - 01/13/2012). 

IRS, Taxpayer Advocate Spar Over OVDP Examiner Discretion (Tax Notes Today, 2012 TNT 4-1 - 

01/06/2012). 

Taxpayer Advocacy Panel Announces 2010 Annual Report (Tax Notes Today, 2011 TNT 206-30 - 

10/24/2011). 

OPR (Office Of Professional Responsibility) Restricted To 5-Year Time Limit In Failure–To-File Cases 

(By Jeremiah Coder, Tax Notes Today, 2011 TNT 116 - 06/16/2011). 

Examine the following documents by Professor Jegen - 

Circular 230 - Disclaimers For Tax Professionals To Consider Using. 

The Taxpayer Advocate Service 

Assignment 3 - - - Innocent Spouse Controversies 

















6013 - Joint return of income tax by husband and wife. 

6015 - Relief from joint and several liability on joint return. 



Almost all of cases in this Assignment 3 discuss IRC section 6013 and section 6015. 

Five important cases concerning innocent spouse controversies are as follows - 

King v. Commissioner, 116 T C 198 (04/10/2011). 

Culver v. Commissioner, 116 T C 189 (04/02/2011). 

Porter v. Commissioner, 132 TC 203 (04/23/2009). 

Alt v. Commissioner, 119 TC 306 (12/17/2002). 

Butler v. Commissioner, 114 TC 276 (04/28/2000). 

Innocent spouse winners - 

Minihan et. al. v. Commissioner, 2012 TNT 8-9 (Tax Ct. 01/11/2012). 

Zaher v. Commissioner, 2012 TNT 7-8 (Tax Ct. 01/10/2012). 

Jones et al., v. Commissioner, 2011 TNT 234-15 (12/05/2011). 

Michelle Pounds et al. v. Commissioner, 2011 TNT 160-8 (Tax Ct. 08/17/2011). 

Mercado v. Commissioner, 2011 TNT 126-16 (06/29/2011). 

Richard and Ellis v. Commissioner, TC Memo 2011-144 (06/27/2011). 

Lee Ann Suther v. Commissioner, TC Summary Op. 2011-66 (06/06/2011). 

Maudi v. Commissioner, TC Summary Op. 2011-57 (05/10/2011). 

Cody v. Commissioner, TC Summary Op. 2011-49 (04/12/2011). 

Dulaney v. Commissioner, TC Summary Op. 2011-38 (03/29/2011). 

Stephenson v. Commissioner, TC Memo 2011-16 (01/20/2011). 

Juell v. Commissioner, TC Memo 2007-219 (08/08/2007). 

Menendez v. Commissioner, TC Memo 2007-193 (07/18/2007). 

Beatty v. Commissioner, TC Memo 2007-167 (06/27/2007). 

Farmer v. Commissioner, TC Memo 2007-74 (03/29/2007). 


Gilbert v. Commissioner, TC Summary Op. 2007-16 (01/30/2007). 

Maggio v. Commissioner, TC Summary Op. 2006-171 (10/24/2006). 

Korchak v. Commissioner, TC Memo 2006-185 (08/30/2006). 

McKnight v. Commissioner, TC Memo 2006-155 (07/27/2006). 

Siddons v. Commissioner, TC Summary Op. 2005-160 (11/03/2005). 

Bright v. Commissioner, TC Summary Op. 2005-145 (10/04/2005). 

Baranowicz v. Commissioner, TC Memo 2003-274 (09/22/2003). 

Partial innocent spouse winners - 

Sotuyo et al. v. Commissioner, TC Summary Op 2012-27 (03/27/2012). 


7463 - Disputes involving $50,000 or less. 

Torrisi v. Commissioner, 2011 T.C. Memo 2011-235 (09/29/2011). 

Shanks et al. v. Commissioner, 2011 TNT 126-17 (06/29/2011). 

Thomassen v. Commissioner, TC Memo 2011-88 (04/21/2011). 

United States v. Feda, 2006-1 USTC 50,330 (N.D. IL 04/03/2006). 

Motsko v. Commissioner, TC Memo 2006-17 (02/02/2006). 

Estate of Capehart v. Commissioner, 125 TC 211 (11/14/2005). 

Haltom v. Commissioner, TC Memo 2005-209 (09/06/2005). 

Aranda v. Commissioner, TC Memo 2003-306 (11/05/2003). 

Innocent spouse losers - 

Sriram v. Commissioner, TC Memo 2012-91 (03/27/2012). 


6015 - Relief from joint and several liabilty on joint return. 

Gallego v Commissioner, 2011 TNT 250-3 (Tax Ct. 12/28/2011). 

Ward et al. v. Commissioner, 2011 TNT 211-16 (Tax Ct. 10/31/2011). 

Karam v. Commissioner, T.C. Memo 2011-230 (09/26/2011). 

Beach v. Commissioner, T.C. Memo 2011-218 (09/07/2011). 


Victoria Stennett-Bailey et al. v. Commissioner, 2011 TNT 163-8 (Tax Ct. 08/22/2011). 

Pearce v. Commissioner, T C Summary Op. 2011-98 (07/26/2011). 

Maluda v. Commissioner, 2011 123-14 (3d Cir. 06/23/2011). 

Jones v. Commissioner, 2011 TNT 114-9 (4th Cir. 06/13/2011). 

Pelikan v. Commissioner, TNT 2011 111-27 (9th Cir. 05/24/2011). 

Bland v. Commissioner, TC Memo 2011-8 (01/11/2011). 

Kelly v. Commissioner, TC Memo 2010-267 (12/08/2010). 

Huynh v. Commissioner, TC Memo 2006-180 (08/29/2007). 

Garza v. Commissioner, TC Summary Op. 2007-29 (02/27/2007). 

Swanson v. Commissioner, TC Summary Op. 2007-9 (01/17/2007). 

Tipton v. Commissioner, 127 TC 214 (12/18/2006). 

Forister v. Commissioner, TC Summary Op. 2006-190 (12/14/2006). 

Capehart v. Commissioner, 2007-1 USTC 50,149 (9th Cir. 11/07/2006). 

Faircloth v. Commissioner, TC Summary Op. 2006-150 (09/14/2006). 

Startzman v. Commissioner, TC Summary Op. 2006-104 (07/13/2006). 

Clark v. Commissioner, TC Summary Op. 2006-34 (02/22/2006). 

Packer v. Commissioner, TC Summary Op. 2006-22 (02/08/2006). 

Madden v. Commissioner, TC Memo 2006-4 (01/05/2006). 

Merendino v. Commissioner, TC Memo 2006-2 (01/03/2006). 

Bartak v. Commissioner, 2006-1 USTC 50,111 (9th Cir. 12/12/2005). 

Ohrman v. Commissioner, 2006-1 USTC 50,128 (9th Cir. 12/08/2005). 

Magee v. Commissioner, TC Memo 2005-263 (11/16/2005). 

Negoescu v. Commissioner, TC Summary Op. 2005-161 (11/08/2005). 

Chadwick v. Commissioner, TC Summary Op. 2005-154 (10/17/2005). 

Norman & Edem, PLLC v. United States, 2005-2 USTC 50,614 (W.D. OK 08/16/2005). 

Innocent spouse jurisdiction - 


Jones v. Commissioner, 2011 TNT 114-9 (4th Cir. 06/13/2011). 

Taylor v. Commissioner, 2011-1 USTC 50,291 (9th Cir. 03/18/2011). 

Mannella v. Commissioner, 2011 TNT 13-10 (3d Cir. 01/19/2011). 

Estate of Harriet Sommer et. al. v. Commissioner, TC Summary Op. 2010-177 (12/28/2010). 

Porter v. Commissioner, 132 TC 203 (04/23/2009). 

Alioto v. Commissioner, TC Memo 2008-185 (07/31/2008). 

Billings v. Commissioner, TC Memo 2007-234 (08/16/2007). 

Champagne v. Commissioner, TC Summary Op. 2006-195 (12/27/2006). 

Lawler v. Commissioner, 2006 U.S. Claims LEXIS 450 (10/26/2006). 

Meade v. Commissioner, TC Memo 2006-209 (09/27/2006). 

Starbuck v. Commissioner, TC Memo 2006-210 (09/27/2006). 

Toppi v. Commissioner, TC Memo 2006-182 (08/29/2006). 

Stroud v. Commissioner, TC Memo 2006-175 (08/22/2006). 

Etkin v. Commissioner, TC Memo 2005-245 (10/22/2005). 

Alt v. Commissioner, 119 TC 306 (12/17/2002). 

Butler v. Commissioner, 114 TC 276 (04/28/2000). 



Department of the Treasury, Subchapter A--Internal Revenue Practice, Part 1--Income 

Taxes: § 1.6015-4--Equitable Relief. 


Department of the Treasury, Subchapter A--Income Taxes, Part 1--Income Taxes: 

§ 1.6015-6--Non-requesting Spouse's Notice and Opportunity to Participate in Administrative 

Proceedings. 






Administration: § 301.6013-- Joint Returns of Income Tax by Husband and Wife. 



Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: § 1.6015-1-- 

Relief from Joint and Several Liability on a Joint Return. 



Relief from Liability Applicable to All Qualifying Joint Filers. 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service 

Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes:§ 

1.6015-5--Time and Manner for Requesting Relief. 


Department of the Treasury, Subchapter A--Internal Revenue Practice, Part 1--Income Taxes 

and 602--OMB Control Numbers Under the Paperwork Reduction Act: TD 9003, RIN 

1545-AW64--Final Regulations Concerning Innocent Spouse Relief. 


Examining officers guide (EOG) - 

IRM 4.11.34.1 - References - Innocent Spouse. 

IRM 4.11.34.2 - Overview. 

IRM 4.11.34.3 - Pre-Assessment Cases. 

IRM 4.11.34.4 - Post-Assessment Cases. 

IRM 4.11.34.5 - Fraud Penalty. 

IRM 4.11.34.6 - Offers In Compromise. 

IRM 4.11.34.8 - Innocent Spouse Tracking System. 

Relief from joint and several liability - 

IRM 25.15 - Relief from Joint and Several Liability. 

IRM 25.15.1 - Introduction. 

IRM 25.15.2 - General Procedures/Employees With Taxpayer Contact. 

IRM 25.15.3 - Technical Provisions of IRC 6015. 

IRM 25.15.5 - Relief from Community Property Laws/Community Property States. 

IRM 25.15.6 - Field Examination Procedures. 

IRM 25.15.7 - Compliance Campus Functions. 

IRM 25.15.8 - Procedures for Working Innocent Spouse Relief Cases. 

IRM 25.15.9 - Account Processing of Requests for Relief from Joint and Several Liability. 

IRM 25.15.10 - Review of All Cases with Relief from Joint and Several Liability Issue. 

IRM 25.15.11 - Taxpayer Advocate Service Contacts and Processing of Innocent Spouse Cases. 

IRM 25.15.12 - Appeals Procedures. 

IRM 25.15.14 - Innocent Spouse Tracking System Inventory Validation Instructions. 

IRM 25.15.15 - Mirror Modules for Requests for Relief from Joint and Several Liability. 


Publication 504 - Divorced or Separated Individuals. 

Publication 971 - Innocent Spouse Relief. 

Publication 3512 - Innocent Spouse Relief (Brochure). 












TAO), IRS Small Business / Self-Employed (IRS SB/SE) - 



IRS Form 8857 - Request For Innocent Spouse Relief. 

IRS Form 12507 - Innocent Spouse Statement. 

IRS Form 12509 - Statement of Disagreement. 


Standards for Tax Court Review in Equitable Innocent Spouse Cases (By Patrick J. Smith, Tax Notes 

Today, 2012 TNT 35-27 - 02/22/2012). 

Individual Granted Equitable Innocent Spouse Relief (Tax Notes Today, 2012 TNT 17-14 - 01/25/2012). 

IRS Proposes Revised Guidance for Innocent Spouse Relief (Tax Notes Today, 2012 TNT 4-2 - 

01/06/2012). 

IRS Lays Out Plan to Revise Rules for Spouses Requesting Equitable Relief From Tax Liability (Tax Notes 

Today, 2012 TNT 4-6 - 01/05/2012). 

IRS Proposes Revised Rules for Spouses Requesting Equitable Relief (Tax Notes Today, 2012 TNT 4-8 

- 01/05/2012). 

IRS Lays Out Plan to Revise Rules for Spouses Requesting Equitable Relief From Tax Liability (Tax 

Notes Today, 2011 TNT 4-6 - 01/05/2012). 

IRS Releases Publication on Innocent Spouse Relief (Tax Notes Today, 2011 TNT 197-48 - 10/03/2011). 

On Appeal, IRS Wins Again On Innocent Spouse Relief (By Shamir Trivedi, Tax Notes Today, 2011 TNT 

114-1 - 06/14/2011). 

Taxpayers Face Hardship Over Time Limit For Innocent Spouse Claims (By Nicola M. White, Tax Notes 

Today, 2011 TNT 82-2 - 04/28/2011). 

Taxpayer Advocate Blasts IRS’s Handling Of Innocent Spouse Cases: Calls For Change (By Fred Stoked, 

Tax Notes Today, 2011 TNT 16-9 - 01/25/2011). 

Innocent Spouse, Administrative Process: Time For Reform (By Scott Schumacher, Tax Notes Today, 

Copyright ©1986 Through 2012, Professor Jegen’s Taxsite F-2000 EH 893 Course Assignments -57

2011 TNT 3-3 - 01/05/2011). 

Year In Review: Courts Clash On Innocent Spouse Relief, Indiana Mandate (By Laura Breech, Tax Notes 

Today, 2011 TNT 1-14 - 01/03/2011). 

Year In Review: Courts Clash On Innocent Spouse Relief, Indiana Mandate (By Laura Breech, Tax Notes 

Today, 2011 TNT 1-14 - 12/15/2010). 


Assignment 4 - - - Statutes Of Limitation And Mitigation Of Some Of Them 
















General provisions - 

6011 - General requirement of return, statement, or list. 

7502 - Timely mailing treated as timely filing and paying. 

7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday. 

Periods of limitation on suits - 


Mitigation of statutes of limitation - 


1311 - Correction of error. 




6521 - Mitigation of effect of limitation in case of related taxes under different chapters. 


Criminal periods of limitation - 

6531 - Periods of limitations on criminal prosecutions. 

Limitations on making assessments - 




6512 - Limitations in case of petition to Tax Court. 

General civil periods of limitation (some for taxpayer and some for IRS) - 

6166 - Extension of time for payment of estate tax where estate consists largely of interest in 

closely held business. 

6324 - Special liens for estate and gift taxes. 




6513 - Time return deemed filed and tax considered paid. 

6514 - Credit or refunds after period of limitation. 



6651 - Failure to file tax return or to pay tax. 

6662 - Imposition of accuracy-related penalty. 

6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. 


7602 - Examination of books and witnesses. 

Limitations involved with respect to innocent spouse relief - 




Two important cases concerning statute of limitations are as follows - 

Salmon Ranch Ltd v. United States, 573 F.3d 1362 (Fed. Cir. 07/30/2009). 




6501 - Limitation on assessment and collection. 

Cases which involve the two-year statute of limitation - 

Jones v. Commissioner, 2011-1 USTC 50,436 (4th Cir. 06/13/2011). 



6015 - Release from joint and several liability on joint return. 








Estate of Willshire v. United States, 2008-2 USTC 60,569 (S.D. OH 11/10/2008). 


Tenpenny v. United States, 490 F.Supp.2d 852 (N.D. OH 05/14/2007). 


7433 - Civil damages for certain unauthorized collection action. 

United States v. Philadelphia Marine Trade Association/International Longshoreman's Association 

Vacation Fund, 471 F.Supp.2d 518 (E.D. PA 01/11/2007). 



Grandelli v. Department of Treasury, 2007-1 USTC 50,255 (E.D. PA 11/15/2006). 


Barker v. United States, 2006 U.S. Claims LEXIS 425 (07/19/2006). 



Cases which involve the three-year statute of limitation (section 6501(a)) - 

United States v. Home Concrete & Supply, LLC et. al., 2012 TNT 11-20 (S. Ct. 01/17/2012). 



United States v. Steinbrenner, 2011 TNT 250-6 (M.D. FL 12/27/2011). 

6230 - Additional administrative provisions. 



7401 - Authorization. 

7405 - Action for recovery of erroneous refunds. 


Commissioner v. R and J Partners et al., 2012 TNT 37-12 (5th Cir. 12/19/2012). 


708 - Continuation of partnership. 

722 - Basis of contributing partner's interest. 

743 - Special rules where section 754 election or substantial built-in loss. 

1011 - Adjusted basis for determining gain or loss. 



Commissioner v. Equipment Holding Co. LLC et al., 2012 TNT 37-11 (5th Cir. 11/28/2012). 


708 - Continuation of partnership. 


743 - Special rules where section 754 election or substantial built-in loss. 



Nicholas Acoustics & Specialty Company, Inc. v. United States, 2011-1 USTC 50,455 (5th Cir. 

06/15/2011). 


6511 - Limitations on credit and refund. 


6514 - Credits or refunds after period of limitation. 

Burks v. United States, 2011-1 USTC 50,219 (5th Cir. 02/09/2011). 



Home Concrete & Supply, LLC v. United States, 2011-1 USTC 50,207 (4th Cir. 02/07/2011). 

722 - Basis for contributing partner's interest. 

723 - Basis of property contributed to partnership. 



Bakersfield Energy Partners, LP v. Commissioner, 568 F.3d 767 (9th Cir. 06/17/2009). 


Zero Prods. v. United States, 2008-2 USTC 50,484 (S.D. TX 08/04/2008). 


United States v. McHenry, 552 F.Supp.2d 571 (E.D. VA 05/07/2008). 


Ginsburg v. Commissioner, 127 TC 75 (08/30/2006). 





Janis v. Commissioner, 461 F.3d 1080 (9th Cir. 08/21/2006). 


7402 - Jurisdiction of District Courts. 

Katz v. United States, 2006 U.S. Claims LEXIS 424 (07/25/2006). 


Shearin v. United States, 193 Fed. Appx. 135 (3d Cir. 07/24/2006). 


6871 - Claims for income, estate, gift, and certain excise taxes in receivership 

proceedings, etc. 


Wachovia Bank, N.A. v. United States, 455 F.3d 1261 (11th Cir. 07/13/2006). 



Schumacher Trading Partners II v. United States, 72 Fed. Cl. 95 (06/31/2006). 






Sumner v. United States, 71 Fed. Cl. 627 (06/23/2006). 


Parker Hannifin Corp. v. United States, 71 Fed. Cl. 231 (05/23/2006). 


Deaton v. Commissioner, 440 F.3d 223 (5th Cir. 02/09/2006). 


Martin v. Commissioner, 436 F.3d 1216 (10th Cir. 02/06/2006). 



United States v. Mathis Implement, Inc., 2005 U.S. Dist. LEXIS 37121 (D. SD 12/20/2005). 

6321 - Lien for taxes. 


Sorrentino v. United States, 199 F.Supp.2d 1068 (D. CO 01/08/2002). 

6611 - Interest on overpayments. 


7430 - Awarding of costs and certain fees. 


IES Industries, Inc. v. United States, 253 F.3d 350 (8th Cir. 06/14/2001). 

461 - General rule for taxable year of deduction. 




Cases which involve the six-year statute of limitation (section 6501(e)) - 

Commissioner v. R and J Partners et al., 2012 TNT 27-12 (5th Cir. 12/19/2011). 

170 - Charitable, etc., contributions and gifts. 

Commissioner v. Equipment Holding Co. LLC et al., 2012 TNT 37-11 (5th Cir. 11/28/2011). 




1012 - Basis of property cost. 


R and J Partners et al. v. Commissioner, 2012 TNT 37-10 (5th Cir. 09/19/2011). 


United States v. Home Concrete & Supply, LLC et. al., 2011 TNT 248-17 (S. Ct. 12/22/2011). 



United States v. Home Concrete & Supply LLC et al., 2011 243-29 (12/15/2011). 

6011 - General requirements of return, statement, or list. 

6012 - Persons required to make returns of income. 

6501 - Limitations on assessments and collection. 

6707- Failure to furnish information regarding reportable transactions. 

6708 - Failure to maintain list of advisees with respect to reportable transactions. 



7805 - Rules and Regulations. 

R and J Partners et al. v. Commissioner, 2011 TNT 183-9 (5th Cir. 09/19/2011). 


UTAM Ltd. et al. v. Commissioner, 2011 TNT 181-26 (Ct. Of App. D.C. 09/15/2011). 




6501 - Limitations on assessments and collection. 

Equipment Holding Co. LLC v. Commissioner, 2011 TNT 168-14 (5th Cir. 08/29/2011). 


Gaughf Properties LP et al. v. Commissioner, 2011 TNT 146-7 (07/27/2011). 



Beard et ux. v. Commissioner, 2011 TNT 138-12 (7th Cir. 06/23/2011). 


Intermountain Insurance Service of Vail LLC et al. v. Commissioner, 2011-2 USTC 50,468 (D.C. 

App. 06/21/2011). 

275 - Certain taxes. 

1001 - Determination of amount of and recognition of gain or loss. 

1012 - Basis of property cost 



UTAM Ltd. et al. v. Commissioner, 2011 TNT 120-11 (D.C. App. 06/21/2011). 






Grapevine Imps., Ltd v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. 03/11/2011). 



Wilmington Partners LP et al. v. Commissioner, 2011 TNT 170-17 (2d Cir. 03/08/2011). 





7482 - Courts of review. 

7483 - Notice of appeal. 


United States v. Koning, 2011-1 USTC 50,268 (D. NE 02/08/2011). 

7201 - Attempt to evade or defeat tax. 

Beard v. Commissioner, 2011-1 USTC 50,176 (7th Cir. 01/26/2011). 



Salmon Ranch Ltd v. United States, 573 F.3d 1362 (Fed. Cir. 07/30/2009). 



Allen v. Commissioner, 128 TC 37 (03/05/2007). 


Sidney v. United States, 2006 U.S. Dist. LEXIS 24469 (W.D. NY 04/28/2006). 



Mitigation of statute of limitations - 

Conn v. Commissioner, 2011 TNT 133-10 (07/11/2011). 







Leveroni v. United States, 2007-1 USTC 50,207 (N.D. CA 10/04/2006). 



Orion Contr. Trust v. Commissioner, TC Memo 2006-211 (09/27/2006). 



7436 - Proceedings for determination of employment status. 

Agreement to extend statute of limitations by execution of installment agreement - 


Joy v. Commissioner, 2011-1 USTC 50,430 (9th Cir. 06/07/2011). 





Morgan v. Commissioner, 345 F.3d 563 (8th Cir. 10/03/2003). 

No IRC section is cited in this case. 

This case discusses that when making installment payments, the IRS will not collect 

the tax liability and the statute of limitations is extended. 

90 day period to petition Tax Court after Notice of Deficiency - 



Statute of limitations to enforce tax assessments under 6502(a)(1) - 

United States v. Sarubin, 507 F.3d 811 (4th Cir. 11/16/2007). 



United States v. Shacklette, 2007-2 USTC 50,742 (N.D. FL 09/26/2007). 


United States v. Tolbert, 2007-2 USTC 50,717 (W.D. AR 09/13/2007). 






United States v. Sarubin, 2006 U.S. Dist. LEXIS 54390 (D. MD 07/24/2006). 


6601 - Interest on underpayment, nonpayment, or extension of time for payment of tax. 

United States v. Lavi, 2006 U.S. App. LEXIS 3632 (2d Cir. 02/13/2006). 


Statute of limitations to bring suit from the date of levy under section 6532 - 

Next Generation Wireless, Ltd. v. United States, 2007-2 USTC 50,705 (S.D. OH 06/14/2007). 




7426 - Civil actions by persons other than taxpayers. 


Code of Federal Regulations, Title 31--Money and Finance: Treasury, Subtitle A--Office of the 

Secretary of the Treasury, Part 10--Practice Before the Internal Revenue Service; Circular 

230--Rules Governing Practice Before the IRS. 


Department of the Treasury, Subchapter F--Procedure and Administration, Part 

301--Procedure and Administration: § 301.6302-1--Manner or Time of Collection of 

Taxes. 



Administration: § 301.6501--Period of Limitations upon Assessment and Collection. 



Administration: § 301.6511--Period of Limitation on Filing Claim. 



Administration: § 301.6512--Limitations in Case of Petition to Tax Court. 



Administration: § 301.6521--Mitigation of Effect of Limitation in Case of Related Employee 

Social Security Tax and Self-employment Tax. 


Department of the Treasury, Subchapter F--Procedure and Administration, Part 301-- 

Procedure and Administration: § 301.6532-1--Periods of Limitation on Suits by Taxpayers. 


Department of the Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure 

and Administration: § 301.6532-2--Periods of Limitation on Suits by the United States. 



and Administration: § 301.6532-3--Periods of Limitation on Suits by Persons Other than 

Taxpayers. 



Administration: § 301.7502--Timely Mailing of Documents and Payments Treated as Timely 

Filing and Paying. (TD 8932) 


Department of the Treasury, Subchapter A--Internal Revenue Practice, Part 301--Procedure 


and Administration: § 301.6501--Period of limitations upon assessment and collection. 


Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and 

Administration, Limitations, Limitation on Assessment and Collection: § 301.6503(j)-- 

Suspension of running of period of limitations; extension in case of designated and related 

summonses. 


Examination Returns Control System (ERCS) - 

Bankruptcy - 

IRM 4.7.3 - Statute of Limitations. 

IRM 4.27.2 - Examiner Responsibilities. 

IRM 4.27.3 - Review and Processing Procedures. 

IRM 4.27.4 - Statute of Limitations Consideration. 

Field collecting procedures - 

IRM 5.1.19 - Collection Statute Expiration. 

Installment agreements - 

IRM 5.14.2 - Partial Payment Installment Agreements and the Collection Statute Expiration 

Date (CSED). 

Appeals statute responsibility - 

IRM 8.21.1 - General Statute Responsibility. 

IRM 8.21.2 - Appeals Processing Services (APS) Statute Responsibility. 

IRM 8.21.3 - Appeals Technical Employees Statute Responsibility. 

IRM 8.21.4 - Appeals Management Statute Responsibility. 

IRM 8.21.5 - Appeals Collection Statutes. 

IRM 8.21.6 - Statute Information on TEFRA Cases. 

IRM 8.21.7 - Barred Statute Procedures. 

Statute of limitations - 

IRM 25.6.1 - Statute of Limitations Processes and Procedures. 

IRM 25.6.22 - Extension of Assessment Statute of Limitations by Consent. 

IRM 25.6.23 - Examination Process - Assessment Statute of Limitations Controls. 


Publication 1035 - Extending the Tax Assessment Period. 

Publication 504 - Divorced or Separated Individuals. 

Publication 971 - Innocent Spouse Relief. 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. (See 


http://www.irs. gov and http://www.legalbitstream.com/) - 




Procedures (IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), 

IRS Private Letter Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC 

Advice Memoranda (IRS CCAM), IRS Field Service Advices (IRS FSA), IRS 

Determination Letters (IRS DL), IRS Notices, IRS Fact Sheets (IRS FS), IRS 

Announcements (IRS Ann), IRS Information Releases (IRS IR), IRS News 

Releases (IRS NR), IRS Taxpayer Assistance Order (IRS TAO), IRS Small 

Business / Self-Employed (IRS SB/SE) - 

IRS Rev. Proc. 2003-61, 2003-2 CB 296 - Guidance for taxpayers seeking equitable 

relief from income tax liability (08/11/2003). 

IRS Limitations on assessment and collection; Omission of income (25% rule) - - 

exception to period of limitations, CCAM - UI 6501.07-00; PLR 

7609242000A (09/24/1976). 



IRS Form 921 - Consent to Extend the Time to Assess Income Tax. 

IRS Form 921-A - Consent Fixing Period of Limitation on Assessment of Income and Profit Tax. 


Supreme Court Grapples With Keeping Colony Alive (Tax Notes Today, 2012 TNT 11-3 - 

01/18/2012). 

Unlocking the Mystery of the 6-Year Statute of Limitations (By Irving Salem, Tax Notes Today, 2012 

TNT 178-10 - 09/14/2011). 

OPR (Office Of Professional Responsibility) Restricted To 5-Year Time Limit In Failure-To-File Cases 

(By Jeremiah Coder, Tax Notes Today, 2011 TNT 116-1 - 06/16/2011). 

Tax Court Dismisses Final Gross Income Omissions Regs (By Jeremiah Coder, Tax Notes Today, 2011 

TNT 80-1 - 04/28/2011). 

Disallowance Letter Valid Despite Lack of Limitations - Period Language (Tax Notes Today, 2011 

TNT 152-54 - 04/27/2011). 

Government Presses Circuit Courts To Reconsider Decisions Invalidating Regs (By Jeremiah Coder, 


Fifth Circuit Finds No Omission, Deepens Circuit Split (By Jeremiah Coder, Tax Notes Today, 2011 

TNT 28 - 02/10/2011). 



Assignment 5 - - - Doing The Right Thing As A Professional Individual 

















6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d). 


6706 - Original issue discount information requirements tax shelters - failure to furnish 

information and maintain investor lists. 

My list of some of the rights of taxpayers - 


6103 - Confidentiality and disclosure of returns and return information. 

6151 - Time and place for paying tax shown on return. 

6159 - Agreements for payment of tax liability in installments. 

6213 - Restrictions applicable to deficiencies; petitions to Tax Court. 

6304 - Fair tax collection practices. 


6404 - Abatements. 


6724 - Waiver; definitions and special rules. 

7121 - Closing agreements. 

7123 - Appeals dispute resolution procedures. 


7429 - Review of jeopardy levy or assessment procedures. 


7441 - Status. 

7479 - Declaratory judgements relating to eligibility of estates in respect to installment payments 

under section 6166. 




7486 - Refund, credit, or abatement of amounts disallowed. 

7491 - Burden of proof. 

7521 - Procedures involving taxpayer interviews. 

7522 - Content of tax due, deficiency, and other notices. 

7523 - Graphic presentation of major categories of outlays and income. 


7602(c) - Notice of contact of third parties. 

7811 - Taxpayer assistance orders. 

General provisions - 

6671 - Rules for applications of assessable penalties. 

6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax. 

Frivolous suits, delays, and other frivolous and other abusive activities - 


6654 - Failure by individual to pay estimated income tax. 


6700 - Promoting abusive tax shelters, etc. 

6701 - Penalties for aiding and abetting understatement of tax liability. 

6702 - Frivolous income tax return 

6703 - Rules applicable to penalties under sections 6700, 6701, and 6702. 




Filing fraudulent documents or failing to produce/file a document - 

6673 - Sanctions and costs awarded by courts. 

6674 - Fraudulent statement or failure to furnish statement to employee. 

6675 - Excessive claims with respect to the use of certain fuels. 

6677 - Failure to file information with respect to the use of foreign trusts. 

6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships. 

Income tax preparers - 

6694 - Understanding of taxpayer's liability by income tax preparer. 

6695 - Other assessable penalties with respect to the preparation of income tax returns for other 

persons. 

6696 - Rules applicable with respect to sections 6694 and 6695. 

Unauthorized use of information by preparers of returns - 

6713 - Disclosure or use of information by preparers of returns. 

Failing to comply with information reporting requirements - 

6721 - Failure to file correct information returns. 

6722 - Failure to furnish correct payee statements. 

6723 - Failure to comply with other Information Reporting Requirements. 




United States v. Welti, 2011 TNT 4-14 (S.D. OH 01/05/2012). 

7206 - Fraud and false statements. 

7212 - Attempts to interfere with administration of internal revenue laws. 

Legal v. IRS, 2011 TNT 230-13 (S.D. FL 11/29/2011). 

7203 - Willful failure to file return, supply information, or pay tax. 

RTR Technologies Inc. et al Carlton Helming et al., 2011 TNT 183-13 (D. MA 09/19/2011). 

No IRC section cited in this case. 

This case is about a U.S. District Court dismissed a suit filed by a couple and thier company that 

claimed an accounting firn negligently advised them to file amended returns to reflect 

purported loans from the company as income to the couple, holding that the suit is 

time-barred and the advice was not negligent. 

Director, Office of Professional Responsibility v. Diehl, 2011 TNT 207-25, Complaint No. 2006-19 

(06/20/2011). 


31 C.F.R. §10.60 - Institution of Prceeding. 

Director, Office of Professional Responsibility v. Baldwin, 2011 TNT 116-20, Complaint 

No. 2010-08 (06/02/2011). 



6072 - Time for filing income tax returns. 

Legel v. Kakins, 2011 U.S. Dist. LEXIS 52240 (S.D. FL 05/16/2011). 


United States v. Okorie, 2011 U.S. App. LEXIS 8525 (3d Cir. 04/26/2011). 


United States v. Davison, 2011-1 USTC 50,188 (8th Cir. 01/31/2011). 


7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions. 

Director, Office of Professional Responsibility v. Hernandez, 2011 TNT 116-21, Complaint No. 2010-09 

(06/15/2010). 





Director, Office of Professional Responsibility v. Baldwin, 2011 TNT 116-19, Complaint No.2010-08 

(06/15/2010). 







§ 1.6071-1--Time for Filing Returns and Other Documents. 



and Administration: § 301.6652-1--Failure to File Certain Information Returns. 



and Administration: § 301.6653-1--Failure to Pay Tax. 



and Administration: § 301.6672-1--Failure to Collect and Pay over Tax, or Attempt to Evade or 

Defeat Tax. 



and Administration: § 301.6721-1--Failure to File Correct Information Returns. 







1545-BI86--Regulations on Information Disclosures by Return Preparers. 



Individuals Required to Make Returns of Income. 



and Administration: § 301.6651--Failure to File Tax Return or to Pay Tax. 



and Administration: § 301.7207-1--Fraudulent Returns, Statements, or Other Documents. 



Servicewide policies and authorities - 

IRM 1.2.12 - Policy Statements for Submission Processing Activities. 

IRM 1.2.13 - Policy Statements for the Examining Process. 

IRM 1.2.22 - Policy Statements for Taxpayer Education and Assistance Activities. 

IRM 1.2.42 - Delegation of Authorities for Submission Processing Activities. 

Returns and documents analysis - 

IRM 3.11.3 - Individual Income Tax Returns. 


Examination of returns - 

IRM 4.10.6 - Penalty Considerations. 

IRM 4.10.12 - Frivolous Return Program. 



Publication 552 - Recordkeeping for Individuals. 

Publication 730 - Important Tax Records. 


Publication 1345 - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. 

Publication 4445-G - How to Select a Tax Preparer: Tips From The IRS. 

Publication 4807 - Help Us Prepare an Accurate Return for You. 

Publication 4832 - Internal Revenue Service Return Preparer Review. 

1986 EO CPE Text - Representation of Taxpayers Before the Internal Revenue Service. 











TAO), IRS Small Business / Self-Employed (IRS SB/SE), IRS Internal Revenue Bulletin 

(IRS IRB) - 

IRS Retirement Plan Agents, And Appraisers Due to Violations Of Regulations 

Governing Practice Before the IRS Ann. 2011-24; 2011-12 IRB 569 

(03/21/2011). 

IRS Return Preparer Fraud And How To Choose A Reputable Preparer, IRS FS-2010-3 


(01/04/2010). 

IRS Disciplinary Sanctions Imposed On Attorneys, CPAs, Enrolled Agents, Enrolled 

Actuaries, Enrolled Retirement Plan Agents, And Appraisers, IRS Ann. 2008-52, 

2008-22 IRB 1040 (05/29/2008). 

IRS Circular 230: Monetary Penalties, IRS Notice 2007-39; IRB 2007-20 (04/23/2007). 

IRS Examination Of Returns And Claims For Refund, Credit, Or Abatement; 

Determination Of Correct Tax, 26 C.F.R. 601.105 (08/11/2003). 

IRS Liability, IRS Rev. Proc. 2003-61; 2003-2 CB 296 (08/11/2003). 

IRS Taxpayer Bill of Rights II, IRS Document 7394; Rev. 08-96; Catalog Number 

10590R (07/30/1996). 

Department Of Justice (DOJ), DOJ Press Release (DOJ PR) - 

DOJ Sues To Bar Louisiana Return Preparers (Tax Notes Today, 2011 TNT 128-64 - 

07/01/2011). 

DOJ Announces Barring Of Detroit Return Preparer (Tax Notes Today, 2011 TNT 128- 

65 - 07/01/2011). 

DOJ Sues To Bar Seattle Area Tax Scheme Promoter (Tax Notes Today, 2011 TNT 

127-33 - 06/30/2011). 

DOJ Sues To Bar California Man From Selling Fake Tax Credits (Tax Notes Today, 

2011 TNT 127-32 - 06/30/2011). 

DOJ Announces Barring Of Alabama Woman From Preparing Tax Return (Tax Notes 

Today, 2011 TNT 127-31 - 06/30/2011). 

DOJ Announces Guilty Plead Of Alabama Woman For Filing False Returns (Tax Notes 

Today, 2011 TNT 116-41 - 06/15/2011). 

DOJ Announces Delaware Businessman Pleads Guilty To Campaign Finance Violations 

And Tax Charges (Tax Notes Today, 2011 TNT 112-38- 06/09/2011). 

DOJ Announces Conviction Of Florida Return Preparers (Tax Notes Today, 2011 

TNT 112-39 - 06/09/2011). 

DOJ Announces California Man Pleads Guilty to Filing False Liens (Tax Notes Today, 

2011 TNT 110-35 - 06/08/2011). 

DOJ Announces Sentencing Of Texas Tax Return Preparer (Tax Notes Today, 2011 

TNT 112-37 - 06/05/2011). 

DOJ Announces Barring Of North Carolina Man From Selling Tax Fraud Scheme (Tax 


DOJ Sues To Bar Pennsylvania Tax Return Preparer (Tax Notes Today, 2011 TNT 87- 


32 - 05/04/2011). 

DOJ Announces Barring Of Colorado Return Preparer (Tax Notes Today, 2011 TNT 

83-18 - 04/28/2011). 



TIGTA Form 8112 - Statement of Rights And Obligations. 


OPR Issues Practice Guidelines for Sanctioned Practitioners (By Jeremiah Coder, Tax Notes Today, 2011 

TNT 165-1 - 08/25/2011). 

Appraiser Regulation Brings Responsibility, Reliability (By Michael Beller, Tax Notes Today, 2011 TNT 

165-2 - 08/25/2011). 

Preparer’s Alteration of Taxpayer Return Invalidates Return (Tax Notes Today, 2011 TNT 152-57 - 

06/27/2011). 

Regulation Of Federal Tax Practice (Reviewed by Jay A. Soled, Tax Notes Today, 2011 TNT 70-4 - 

04/12/2011). 

Taxpayer’s Rights: What You Need To Know If You Get Audited (By Ken And Daria Dolan, 

http://www.dailyfinance.com/2011/02/22taxpayer-rights-what=you-need-to-know-if-you-getaudited 

- 02/22/2011). 


Form Letters Concerning Employment Of An Accountant. 

Assignment 6 - - - Tax Return Preparer’s Own Tax Problems With IRS 

















Tax returns or statements - 


Additions to the tax, additional amounts, and assessable penalties - 


6654 - Failure by individual to pay estimate income tax. 

6698 - Failure to file partnership return. 







6723 - Failure to comply with other information reporting requirements. 



United States v. A. Blair Stover Jr., 2011 TNT 159-8 (8th Cir. 08/16/2011). 

408A - Roth IRAs. 


416 - Special rules for top-heavy plans. 


1361 - S Corporation defined. 

1362 - Election; revocation; termination. 

1363 - Effect of election on corporation. 

1366 - Pass-thru of items to shareholders. 


7408 - Action to enjoin specified conduct related to tax shelters and reportable transactions. 

Director, Office of Professional Responsibility v. Gee, Jr., 2011 TNT 158-15, Complaint No.2009-31 

(08/08/2011). 




John Doe v. Attorney General, 2011 TNT 176-15 (3d Cir. 07/12/2011). 


In this case the Third Circuit affirmed the Board of Immigration Appeals' holding that a 

permanent U.S. resident who pleaded guilty to wire fraud for his involvement in a scheme to obtain 


fraudulent income tax refunds committed an aggravated felony and could not have his removal 

from the U.S. cancelled. 

United States v. Ruby Jane Gaylor, 2011 TNT 130-15 (9th Cir. 07/01/2011). 


Director, Office of Professional Responsibility v. Gee, Jr., 2011 TNT 158-16, Complaint No.2009-31 

(03/28/2011). 




Wheeler v. Commissioner, 127 TC 200 (12/06/2006). 




United States v. Goetz, 746 F.2d 705 (11th Cir. 11/13/1984). 


Beard v. Commissioner, 82 TC 766 (05/24/1984). 





6653 - Failure to pay stamp tax. 

United States v. Grabinski, 727 F.2d 681 (8th Cir. 02/02/1984). 




United States v. Moore, 627 F.2d 830 (7th Cir. 08/22/1980). 

6001 - Notice or regulations requiring records, statements, and special returns. 


6061 - Signing of returns and other documents. 

6065 - Verification of returns. 


United States v. Johnson, 577 F.2d 1304 (5th Cir. 08/10/1978). 






and Administration: § 301.6652-1--Failure to File Certain Information Returns. 



and Administration: § 301.6653-1--Failure to Pay Tax. 



and Administration: § 301.6672-1--Failure to Collect and Pay over Tax, or Attempt to Evade or 

Defeat Tax. 



and Administration: § 301.6721-1--Failure to File Correct Information Returns. 



Governing Practice Before the IRS 



and 301--Procedure and Administration: TD 9518, RIN 1545-BJ52--Final Regulations 

Concerning Mandatory E-Filing of Individual Returns by Paid Preparers. 


Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: 

§ 1.6060-1--Reporting Requirements for Tax Return Preparers. 



Administration: § 301.7701-15--Tax Return Preparer. 





Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: § 1.6107-1 -- Tax 

Return Preparers must Furnish Copy of Return or Claim for Refund to Taxpayer and must Retain 

a Copy or Record. 



Administration: § 301.7207-1--Fraudulent Returns, Statements, or Other Documents. 




1545-BI86--Regulations on Information Disclosures by Return Preparers. 







Taxes and 301--Procedure and Administration: § 301.6011-2--Required use of magnetic 

media. (TD 9518) 


International returns and document analysis - 

IRM 3.21.262 - Supplemental PTIN Applications for Religious Objectors and Foreign Preparers. 

Planning and special programs - 

IRM 4.1.10 - Return Preparer Program Coordinator. 

Examining officers guide (EOG) - 

IRM 4.11.51 - Return Preparer Program. 

Employment tax - 

IRM 4.23.17 - Preparer Penalty Procedures for SB/SE Employment Tax. 

Abusive tax avoidance transactions (ATAT) - 

IRM 5.20.7 - Monitoring of IRC 7407 and 7408 Injunctions. 

IRM 5.20.8 - Promoter/Preparer Investigations. 

Penalties worked in appeals - 

IRM 8.11.3 - Return Preparer Penalty Cases. 

Penalty handbook - 

IRM 20.1.6 - Preparer, Promoter, Material Advisor Penalties. 


Notice 433 - Interest and Penalty Information. 

Notice 1215 - What to Do If You Disagree with the Penalty. 

Publication 746 - Information About Your Notice, Penalty and Interest. 


Publication 17 - Your Federal Income Tax (For Individuals). 

Publication 2105 - Why do I have to Pay Taxes? 


Publication 4832 - Internal Revenue Service Return Preparer Review. 








Procedures (IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), IRS Private 






(IRS IRB) - 


DOJ Says Two Alabama Tax Return Preparers Guilty of Tax Crimes (Tax Notes Today, 

2011 TNT 214-37 - 11/03/2011). 

DOJ Says Court Permanently Bars Los Angeles Pair from Forming Trusts to Evade Taxes 


DOJ Announces Sentencing Of Miami Contractor For Filing False Returns (Tax Notes 

Today, 2011 TNT 130-32 - 07/06/2011). 


07/01/2011). 


65 - 07/01/2011). 


Today, 2011 TNT 127-31- 06/30/2011). 


Today, 2011 TNT 116-41 - 06/15/2011). 


TNT 112-39 - 06/09/2011). 


TNT 112-37 - 06/05/2011). 


32 - 05/04/2011). 


83-18 - 04/28/2011). 




IRS Form 2210 - Underpayments of Tax by Individuals, Estates, and Trusts. 

IRS Form 6118 - Claim for Refund of Income Tax Return Preparer and Promoter Penalties. 

IRS Form 8944 - Preparer e-file Hardship Waiver Request. 

IRS Form 8948 - Preparer Explanation for Not Filing Electronically. 

IRS Form 14157 - Return Preparer Complaint. 

IRS Form W-12 - IRS Paid Preparer Tax Identification Number (PTIN) Application 


IRS Starts Cracking Down On Return Preparers (By Nicola M. White, Tax Notes Today, 2011 TNT 80-4 - 

04/26/2011). 

IRS Issues Final Regs On Mandatory E-Filing Of Individual Returns (By Keith L. Brau, Tax Notes Today, 

2011 TNT 60-10 - 03/29/2011). 


Assignment 7 - - - Assessment Of Tax By IRS 
















Assessment procedures - 

6020 - Returns prepared for or executed by Secretary. 

6201 - Assessment authority. 

6203 - Method of assessment. 

6204 - Supplemental assessments. 

6205 - Special rules applicable to certain employment taxes. 

6206 - Special rules applicable to excessive claims under sections 6420, 6421, and 6427. 



Deficiencies - 

6851 - Termination assessments of income tax. 

7421 - Prohibition of suits to restrain assessment or collection. 


6211 - Definition of a deficiency. 

6212 - Notice of deficiency. 


6214 - Determinations by Tax Court. 

6215 - Assessment of deficiency found by Tax Court. 

6331 - Levy and distraint. 

Jeopardy assessments - 

6861 - Jeopardy assessments of income, estate, gift, and certain excise taxes. 

6863 - Stay collection of jeopardy assessments. 

6867 - Presumptions where owner of large amount of cash is not identified. 


Receiverships - 


6872 - Suspension of period on assessment. 

6873 - Unpaid claims. 

Transferees and fiduciaries - 

6901 - Transferred assets. 

6902 - Provisions of special application to transferees. 

6903 - Notice of fiduciary injunctions. 

6904 - Prohibition of injunctions. 

6905 - Discharge of executor from personal liability for decedent’s income and gift taxes. 


Partnerships - 

6652 - Failure to file certain information returns, registration statements, etc. 


6656 - Failure to make deposit of taxes. 

6657 - Bad checks. 

6658 - Coordination with title 11. 


6665 - Applicable rules. 



6704 - Failure to keep records necessary to meet reporting requirements under section 6047 (d). 



6706 - Original issue discount information requirements tax shelter - failure to furnish information 

and maintain investor lists. 

6716 - Failure to file information with respect to certain transfers at death and gifts. 





Procedural requirements - 

6751 - Procedural requirements. 

Suit for damages - 




7431 - Civil damages for unauthorized inspection or disclosure of return and return information. 

7433 - Civil damages for certain unauthorized collection actions. 



Normal method of assessment of tax - 

Taxpayer files timely and proper return and pays full amount of tax due - 

Bush et al. v. United States, 2011 TNT 34-19 (Fed. Cl. 02/18/2011). 

465 - Deductions limited to amount at risk. 


6213 - Restrictions applicable to deficiency; petition to Tax Court. 


6231 - Definitions and special rates. 

6401 - Amounts treated as overpayments. 

7422 - Civile actions for refund. 

Taxpayer files timely and proper return but does not pay total tax due - 

United States v. Moses, 2011-1 USTC 50,376 (M.D. AL 05/02/2011). 



Tax Assessment timely and properly applied by IRS - 

Estate of Doyle V. Mathia v. Commissioner, 2012 TNT 4-10 (10th Cir. 01/05/2012). 

701 - Partners, not partnership, subject to tax. 




6224 - Participation in administrative proceedings; waivers; agreements. 

6225 - Assessments made only after partnership level proceedings are completed. 








Taxpayer does not file return nor pay total tax due - 

Jeopardy assessment - 

United States v. Michael, et al., 2007 WL 1701697 (M.D. FL 06/07/2007). 



Thompson v. United States, 2011 TNT 142-21 (7th Cir. 07/22/2011). 



Larson v. United States, 2011 TNT 134-9 (N.D. CA 07/11/2011). 






Hoover v. Commissioner, TC Memo 2006-82 (04/24/2006). 




Humphreys v. United States, 62 F.3d 667 (5th Cir. 08/15/1995). 







Thornton v. United States, 493 F.2d 164 (3d Cir. 02/20/1974). 






Manufacturing and Equipment Co. of Delaware v. Trainor, 382 F.2d 793 (8th Cir. 09/16/1967). 



Communist Party v. Moysey, 141 F.Supp. 332 (D. NY 05/23/1956). 



Termination of taxpayer’s current taxable year - 

Harriman v. United States, 2006 U.S. Dist. LEXIS 57381 (E.D. NY 03/30/2006). 


Golden ADA, Inc. v. United States, 934 F.Supp. 341 (N.D. CA 03/21/1996). 

6851 - Termination of assessments of income tax. 


6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise 

taxes. 


Commissioner v. Hendrickson, 873 F.2d 1018 (7th Cir. 04/27/1989) 

6851 - Termination of assessments of income tax. 




Suit for damages and exhaust administrative remedies - 

Lutz v. United States, 2007-2 USTC 50,562 (D. DC 07/05/2007). 





and Administration: § 301.6215-1--Assessment of Deficiency Found by Tax Court. 



Administration: § 301.6201--Assessment Authority. 




Administration: § 301.6203--Method of Assessment. 



Administration: § 301.6305--Assessment and Collection of Certain Liabilities. 



Administration: § 301.6501--Limitations on Assessment and Collection. (TD 8845) 



Administration: § 301.6501(c)-1--Exceptions to General Period of Limitations on 

Assessment and Collection. 


Revenue accounting - 

IRM 1.34.1 - Definitions and Acronyms. 

IRM 1.34.4 - Unpaid Assessments. 

Accounting and data control - 

IRM 3.17.244 - Manual Assessments. 

AIMS processing - 

IRM 4.4.25 - Quick Assessments. 

IRM 4.4.17 - Jeopardy Assessments/Termination Assessments/Transferor-Transferee 

Assessments. 

IRM 4.4.25 - Quick Assessments. 

Jeopardy/Termination assessments - 

IRM 4.15.1 - Jeopardy and Terminations. 

IRM 4.15.2 - Examination Procedures. 

IRM 4.15.3 - Assessment Procedures (Case Processing Support). 

IRM 4.15.4 - Administrative and Judicial Review. 

IRM 4.15.5 - Post-Assessment Procedures. 

IRM 4.15.6 - Technical Support Guidelines. 

IRM 4.15.7 - Planning and Special Programs Procedures. 


IRM 4.23.11 - Prompt Action in Deficiency and Overassessment Cases. 


IRM 5.1.4 - Jeopardy, Termination, Quick and Prompt Assessments. 


Trust fund - 

IRM 5.7.6 - Trust Fund Penalty Assessment Action. 

IRM 11.3.40 - Disclosures Involving Trust Fund Recovery Penalty Assessment. 

Notice of levy - 

IRM 5.11.3 - Jeopardy Levy without a Jeopardy Assessment. 

Legal reference guide for revenue officers - 

IRM 5.17.15 - Termination and Jeopardy Assessments and Jeopardy Collection. 


IRM 5.20.6 - Whipsaw Assessments. 

Technical and procedural guidelines - 

IRM 8.7.6 - Appeals Bankruptcy Cases. 

IRM 8.7.7 - Claim and Overassessment Cases. 

Individual tax returns - 

IRM 21.6.8 - Split Spousal Assessments (MFT 31). 



IRM 25.6.22 - Extension of Assessment Statute of Limitations By Consent. 


Decisions, orders of dismissal, and other final judgements - 

IRM 35.8.4 - Special Problems of Assessment and Payment. 

Post opinion activities - 

IRM 35.9.2 - Procedures for Assessment of Tax. 


Publication 505 - Tax Withholding and Estimated Tax. 

Publication 967 - The IRS Will Figure Your Tax. 












IR), IRS News Releases (IRS NR), IRS Taxpayer Assistance Order (IRS TAO), IRS Small 

Business / Self-Employed (IRS SB/SE), IRS Internal Revenue Bulletin (IRS IRB) - 

Internal Revenue Service Revenue rulings, revenue procedures, notices, etc. - 

IRS Rev. Proc. 2007-44 - Rulings and Determination Letters (06/13/2007). 

IRS Rev. Proc. 2006-48; 2006-47 I.R.B. 934 - Disclosure Requirements (11/20/2006). 

IRS Rev. Proc. 2004-73 - Adequate Disclosure Requirements (12/20/2004). 



IRS Form 870-AD - Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency 

and to Accept Overassessment. 

IRS Form 872 - Consent to Extend the Time to Assess Tax. 

IRS Form 872-A - Special Consent to Extend the Time to Assess Tax. 

IRS Form 872-B - Consent to Extend the Time to Assess Miscellaneous Excise Tax. 


IRS Form 8838 - Consent to Extend the Time to Assess Tax under Section 367-gain Recognition 

Agreement. 



Assignment 8 - - - FOIA, Summons, And Other Methods To Obtain Information From Federal Government 

















Miscellaneous provisions - 

Assessment - 


6110 - Public inspection of written determinations. 


Crimes, other offenses, and forfeitures - 

7213 - Unauthorized disclosure of information. 

7213A- Unauthorized inspection of returns or return information. 

7214 - Offenses by officers and employees of the United States. 

7215 - Offenses with respect to collected taxes. 


7217 - Prohibition on executive branch influence over taxpayer audits and other investigations. 

Proceedings by taxpayers and third parties - 



Freedom Of Information Act And Right To Privacy Act (P. L. 105-175). 


Freedom of Information requests - 

Granted - 

Ben Williams Sr. et ux. v. Commissioner et al., 2011 TNT 198-14 (5th Cir. 10/13/2011). 

7422 - Civile actions for refund. 

Kellerhals PC v. IRS, 2011 TNT 193-12 (D. Virgin Islands 09/30/2011). 

6103 - Confidentiality and disclosure of return and return information. 

6105 - Confidnetiality of information arising under treaty obligations. 

Lowy v. IRS, 2011-1 USTC 50,325 (N.D. CA 03/30/2011). 

6105 - Confidentiality of information arising under treaty obligations. 


Davis v. FBI, 2011 U.S. Dist. LEXIS 26964 (D. DC 03/16/2011). 



Denied - 

Larson v. Department of State, 565 F.3d 857 (D.C. App. 09/05/2008). 


This case discusses the FOIA exemptions 1 and 3. Plaintiff sought material 

pursuant to the FOIA and the court held that it was property not disclosed 

because of exemption 1 and 3. 

Zeffie Surgick et al. v. Acquanetta Cirella et al., 2012 TNT 63-22 (D. NJ 03/29/2012). 

Mary M. Hull et al. v. IRS, 2011 TNT 170-10 (10th Cir. 08/31/2011). 


Judicial Watch Inc. v. Social Security Admin., 2011 TNT 149-10 (D. DC 08/01/2011). 



Other means to obtain information from the federal government - 

In Matter of the Tax Liabilities of John Doe, 2011 TNT 243-26 (E.D. CA 12/15/2011). 


7609 - Special procedures for third-party summonses. 


George v. IRS, 2007-1 USTC 50,278 (N.D. CA 10/05/2007). 

7605 - Time and place of examination. 


Hinojosa v. Dep't of Treasury, 2006 U.S. Dist. LEXIS 73931 (D. DC 10/11/2006). 

Demand of FOIA sent - 

No IRC section is cited in this case. However, 26 CFR § 601.702 - Publication 

And Public Inspection, is cited in this case. 

Zeffie Surgick et al. v. Acquanetta Cirella et al., 2011 TNT 127-4 (D. NJ 06/29/2011). 





301--Procedure and Administration: § 301.7603-1--Service of Summons. 




301--Procedure and Administration: § 301.7604-1--Enforcement of Summons. 



301--Procedure and Administration: § 301.7609-1--Special Procedures for Third-party 

Summonses. 



301--Procedure and Administration: § 301.7609-2--Notification of Persons Identified in 

Third-party Summonses. 




Code Of Federal Regulations, Title 26--Internal Revenue ,Chapter I--Internal Revenue Service, 

Department Of The Treasury Subchapter H--Internal Revenue Practice, Part 601--Statement 

Of Procedural Rules: § 601.701--Publicity of Information. 

Code Of Federal Regulations, Title 26--Internal Revenue, Chapter I--Internal Revenue Service, 


Of Procedural Rules: § 601.201--Rulings And Determination Letters. 


Department of the Treasury, Subchapter H--Internal Revenue Practice, Part 601--Statement of 

Procedural Rules: § 601.702--Publication and Public Inspection. 



Administration: § 301.9000--Procedure to Be Followed by Officers and Employees of the 

Internal Revenue Service upon Receipt of a Request or Demand for Disclosure of Internal 

Revenue Records or Information. 


Department of the Treasury Subchapter A--Internal Revenue Practice, Part 1--Income Taxes: 

REG-208270-86, RIN 1545-AM12--Withdrawal of Notice of Proposed Rulemaking, Notice of 

Proposed Rulemaking and Notice of Public Hearing Income and Currency Gain or Loss with 

Respect to a Section 987 QBU. 



Administration § 301.6103--Disclosure of Return Information. 



Administration: § 301.6103(a)-1 and § 301.6103(a)-2--Disclosures of Returns and Return 

Information. 



Administration: § 301.7216--Penalty for Disclosure or Use of Tax Return Information. 


Code of Federal Regulations, Title 26--Internal Revenue Chapter 1--Internal Revenue Service, Department 

of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: § 

301.6103(a)-1 and § 301.6103(a)-2--Disclosures of Returns and Return Information. 


Internal management documents system - 

IRM 1.11.10.6 - Compliance with FOIA, 5 U.S.C. 552(a)(2)(C) for Interim Guidance. Exhibit 

1.11.10-1 - IG and E-FOIA Compliance Workflow. 

Disclosure of official information - 

IRM 11.3.1 - Introduction to Disclosure. 

IRM 11.3.2 - Disclosure to Persons with a Material Interest. 

IRM 11.3.3 - Disclosure to Designees and Practitioners. 

IRM 11.3.5 - Fees. 

IRM 11.3.6 - Seals and Certifications. 

IRM 11.3.7 - Freedom of Information Reading Room Operations. 

IRM 11.3.8 - Disclosure of Written Determinations. 

IRM 11.3.9 - Exempt Organizations. 

IRM 11.3.10 - Employee Plans Information. 

IRM 11.3.11 - Other Information Available to the Public. 

IRM 11.3.12 - Designation of Documents. 

IRM 11.3.13 - Freedom of Information Act. 

IRM 11.3.14 - Privacy Act General Provisions. 

IRM 11.3.15 - Privacy Act Publication and Reporting Requirements. 

IRM 11.3.16 - Privacy Act Notification Programs. 

IRM 11.3.17 - Privacy Act Recordkeeping Restrictions. 

IRM 11.3.18 - Privacy Act Access and Amendment of Records. 

IRM 11.3.19 - Privacy Act Accounting for Disclosures. 

IRM 11.3.20 - Personnel Records. 

IRM 11.3.21 - Investigative Disclosure. 

IRM 11.3.22 - Disclosure to Federal Officers and Employees for Tax Administration Purposes. 

IRM 11.3.23 - Disclosure to the Government Accountability Office (GAO). 

IRM 11.3.24 - Disclosures to Contractors. 

IRM 11.3.25 - Disclosure to Foreign Countries Pursuant to Tax Treaties. 

IRM 11.3.26 - Wagering Tax Information. 

IRM 11.3.27 - Disclosure of Returns and Return Information to Grand Juries. 

IRM 11.3.28 - Disclosure to Federal Agencies for Administration of Nontax Criminal Laws. 

IRM 11.3.29 - Disclosure to Federal Agencies for Administration of Nontax Laws. 

IRM 11.3.30 - Disclosure to the President. 

IRM 11.3.31 - Tax Check Reports on Federal Appointees. 

IRM 11.3.32 - Disclosure to States for Tax Administration Purposes. 

IRM 11.3.33 - Other Disclosures to State and Local Governments. 

IRM 11.3.34 - Disclosure for Nontax Criminal Violations. 

IRM 11.3.35 - Requests and Demands for Testimony and Production of Documents. 

IRM 11.3.36 - Safeguard Review Program. 

IRM 11.3.37 - Recordkeeping and Accounting for Disclosures. 

IRM 11.3.38 - Role and Responsibilities of Disclosure Managers. 

IRM 11.3.39 - Computer Matching and Privacy Protection Act. 

IRM 11.3.40 - Disclosures Involving Trust Fund Recovery Penalty Assessments. 


Summons - 


IRM 25.5.2 - Preparation. 

IRM 25.5.3 - Procedures. 

IRM 25.5.4 - Examination of Books and Witnesses. 

IRM 25.5.5 - Summons for Taxpayer Records and Testimony. 

IRM 25.5.6 - Summonses on Third-Party Witnesses. 

IRM 25.5.7 - Special Procedures for John Doe Summonses. 

IRM 25.5.8 - Use of Summons Special Applications. 

IRM 25.5.9 - Fees and Costs for Summoned Witnesses. 

IRM 25.5.10 - Enforcement of Summons. 

IRM 25.5.11 - Title 31 Bank Secrecy Act Investigations. 

Freedom of information act chief counsel records - 

Disclosure - 

IRM 30.11.1 - FOIA Requests for Chief Counsel Records. 

IRM 37.1.2 - Disclosure of Information. 

IRM 37.2.2 - Freedom of Information (FOIA) Litigation. 

Examine IRS Publications and similar IRS documents - 


Guide to the Freedom of Information Act. 

A summary of the Taxpayer Bill of Rights II. 












Issuance of Information Document Requests And Summonses, CC Memorandum, IRS 

LM 200629025; UILC 7602.07-01 (11/17/2005). 

Internal Revenue Service Revenue rulings, revenue procedures, notices, etc. - 



IRS Ann. 2002-2 - Disclosure Initiative for Certain Transactions Resulting in Waiver of Certain 


Penalties Under § 6662 of the Internal Revenue Code (12/21/2001). 



IRS Form 2039 - Summons. 

IRS Form 6863 - Invoice and Authorization for Payment of Administrative Summons Expense. 

TIGTA - Seven IRS summons forms. 

TIGTA Form 5228 - Waiver of Rights to Remain Silent and of Right to Advice of Counsel. 

TIGTA Form 5230 - Advisement of Rights (Non-Custodial). 

TIGTA Form 8112 - Statement of Rights and Obligations. 


IRS Releases New Edition of Disclosure Law Reference Guide, 2011 TNT 184-17 (09/20/2011). 


Section F-2000 - Form For Requesting Information Under The Freedom Of Information Act. 

Assignment 9 - - - Unauthorized Disclosures By Personnel Of Federal Government Or By Paid Return 

Preparers 





Amendment 4 - The freedom from search and from seizure of property without a warrant or 

having probable cause. 

Amendment 5 - Forbids trial for major crime without indictment by grand jury and no 

punishment without due process and individuals may not be compelled to testify against 

themselves and it prohibits double jeopardy. 

Amendment 6 - In criminal cases, the right to a speedy public trial and the right to legal counsel 

and the right to confront witnesses during trial. 




Examine the following IRS sections - 

General procedures - 

6301 - Collection authority. 



Specific to tax preparers and inspectors - 



7407 - Action to enjoin tax return preparers. 

7431 - Civil damages for unauthorized inspecton or disclosure of returns and return information. 

7701(a)(36) - Definitions - Tax return preparer. 

Failure to disclose information - 

6710 - Failure to disclose that contributions are nondeductible. 

6711 - Failure by tax exempt organization to disclose that certain information or service available 

from Federal Government. 

6712 - Failure to disclose treaty-based return positions unauthorized use of information by 

preparers of returns. 



6714 - Failure to meet disclosure requirements applicable to Quid Pro Quo Contributions. 


Additional Statutes - 

5 U.S.C. § 552(b) - Public information; agency rules, opinions, orders, records, and proceedings. 

26 U.S.C. § 7407 - Action to enjoin Tax Return Preparers. 

26 U.S.C. § 7701(a)(36) - Definitions; Tax Return Preparer. 


Authorized disclosures (or not) by Personnel Federal Government - 

Lampton v. Diaz, 2010-1 USTC 50,401 (S.D. MS 05/07/2010). 


7431 - Civil damages for unauthorized inspection or disclosure of returns and return 

information. 

George v. IRS, 2007 WL 1450309 (N.D. CA 05/14/2007). 



Millennium Marketing Group, LLC v. United States, 2007-1 USTC 50,306 (S.D. TX 09/29/2006). 


Daniels v. United States, 2006 U.S. Dist. LEXIS 57362 (N.D. GA 04/11/2006). 


Unauthorized disclosure (or not) by Personnel of Federal Government - 

Clark v. IRS, 2011 TNT 145-14 (D. HI 07/26/2011). 




information. 

Sullivan v. Department of Treasury, 2011 TNT 28-15 (S.D. TX 02/07/2011). 


Berger v. IRS, 487 F.Supp.2d 482 (D. NJ 05/22/2007). 




Callan v. IRS, 2007 WL 552219 (D. AZ 02/21/2007). 


Stuler v. IRS, 2007-1 USTC 50,381 (3d Cir. 02/15/2007). 


Yang v. IRS, 2007-1 USTC 50,194 (D. MN 10/12/2006). 


Millennium Marketing Group, LLC v. United States, 2007-1 USTC 50,306 (S.D. TX 09/29/2006). 


Ivey v. Snow, 2006-2 USTC 50,500 (D. DC 09/21/2006). 


Whitfield v. United States, 2007-1 USTC 50,192 (D. DC 08/21/2006). 


Faiella v. IRS, 2006-2 USTC 50,465 (D. NH 07/20/2006). 


Private preparer-disclosure authorized - 

Pinero v. Jackson-Hewitt Tax Services, Inc., 2009 WL 1424541 (E.D. LA 05/20/2009). 







Cannon v. Zurich North America, 2007 WL 2875500 (D. AZ. 10/03/2007). 



7431- Civil damages for unauthorized inspection or disclosure of returns and return 

information. 

Sorenson v. H&R Block, Inc., 2002 WL 31194868 (D. MA 08/27/2002). 





U.S. v. Bohonnon, 628 F.Supp. 1026 (D. CT 04/16/1985). 

The Fifth Amendment of the Constitution of the United States of America. 

6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy 

or list. 


7604 - Enforcement of summons. 


U.S. v. Turner, 480 F.2d 272 (7th Cir. 06/12/1973). 



Unauthorized (or not) disclosure by paid return preparers - 

U.S. v. Lubus, 370 F.Supp. 695 (D. CT 01/23/1974). 



Partially authorized disclosures by personnel of Federal Government - 

Long v. United States IRS, 395 Fed. Appx. 472 (9th Cir. 09/16/2010). 


Shannahan v. IRS, 2009 WL 4051078 (W.D. WA 09/03/2010). 


Snider v. United States, 468 F.3d 500 (8th Cir. 11/08/2006). 





information. 


Safeway, Inc. v. IRS, 2007-1 USTC 50,310 (N.D. CA 10/24/2006). 


Xcel Energy v. United States, 237 F.R.D. 416 (D. MN 07/19/2006). 



Tax Analysts v. IRS, 416 F.Supp.2d 119 (D. DC 02/27/2006). 


6110 - Public inspection of written determinations. 

Green v. DEA, 2006-2 USTC 50,497 (D. DC 09/28/2005). 


Partially authorized disclosures by paid return preparers - 

U.S. v. Willis, 565 F.Supp. 1186 (S.D. IA 05/13/1983). 





Disclosure requirements and process - 


Department of the Treasury, Subchapter F--Procedure and Administration, Part 301 

--Procedure and Administration: § 301.6111-3--Disclosure of Reportable Transactions. 



--Procedure and Administration: § 301.6110-5--Notice and Time Requirements; 

Actions to Restrain Disclosure; Actions to Obtain Additional Disclosure. 



230--Rule Governing Practice Before the IRS. 



--Procedure and Administration: § 301.9000--Procedure to be followed by Officers and 

Employees of the IRS upon Receipt of a Request or Demand for Disclosure of Internal 

Revenue Records or Information. 




--Procedure and Administration: § 301.7216--Penalty for Disclosure or use of Tax 

Return Information. 

Rules governing scope of what can be disclosed - 



--Procedure and Administration: § 301.6103(A)-(1)--Disclosures after December 31, 

1976, by Officers and Employees of Federal Agencies of Returns and Return Information 

(including taxpayer return information) Disclosed to Such Officers and Employees by the 

Internal Revenue Service Before January 1, 1977, for a Purpose not Involving Tax 

Administration. 



--Procedure and Administration: § 301.6103(A)-(2)--Disclosures for Purposes Involving 

Tax Administration. 



--Procedure and Administration: § 301.6103(H)(2)-(1)--Disclosure of returns and return 

information (including taxpayer return information) to and by officers and employees of 

the Department of Justice for use in Federal Grand Jury Proceeding, or in Preparation for 

Proceeding or Investigation, Involving Tax Administration. 

Rules governing tax preparers - 



--Procedure and Administration: § 301.7701-15--Tax Return Preparer. 



Taxes and 602--OMB Control Numbers Under the Paperwork Reduction Act: TD 9478, 

RIN - 1545BI86--Regulations on Information Disclosures by Return Preparers. 



§ 1.6060-1--Reporting Requirements for Tax Return Preparers. 



§ 1.6107-1--Tax Return Preparers must Furnish Copy of Return or Claim for Refund 

to Taxpayer and must Retain a Copy or Record. 


Statewide policies and activities - 

IRM 1.2.19 - Policy Statements for Communications, Liaison and Disclosure Activities. 

IRM 1.2.49 - Delegations of Authorities Communications, Liaison and Disclosure Activities. 


General examining procedures - 

IRM 4.2.5 - Disclosure of Official Information. 

Bank Secrecy Act - 

IRM 4.26.14 - Disclosure. 



Bankruptcy and other solvencies - 

IRM 5.9.19 - Insolvency Disclosure and Telephone Procedures. 

Exempt organizations disclosure procedures - 

IRM 7.28.2 - Disclosure of Information About Exempt Organizations to Appropriate State 

Officials as Described in IRC 6104 ©. 

Appeals function - 

IRM 8.1.6 Disclosure, Security and Outside Contacts. 

Disclosure and publicity - 



IRM 11.3.1 - Introduction to Disclosure. 

IRM 11.3.2 - Disclosure to Persons with a Material Interest. 

IRM 11.3.3 - Disclosure to Designees and Practitioners. 

IRM 11.3.5 - Fees. 

IRM 11.3.6 - Seals and Certifications. 

IRM 11.3.7 - Freedom of Information Reading Room Operations. 

IRM 11.3.8 - Disclosure of Written Determinations. 


IRM 11.3.1- Employee Plans Information. 

IRM 11.3.1 - Other Information Available to the Public. 

IRM 11.3.12 - Designation of Documents. 

IRM 11.3.13 - Freedom of Information Act. 

IRM 11.3.14 - Privacy Act General Provisions. 

IRM 11.3.15 - Privacy Act Publication and Reporting Requirements. 

IRM 11.3.16 - Privacy Act Notification Programs. 

IRM 11.3.17 - Privacy Act Recordkeeping Restrictions. 

IRM 11.3.18 - Privacy Act Access and Amendment of Records. 

IRM 11.3.19 - Privacy Act Accounting for Disclosures. 

IRM 11.3.20 - Personnel Records. 

IRM 11.3.21 - Investigative Disclosure. 

IRM 11.3.22 - Disclosure to Federal Officers and Employees for Tax Administration Purposes. 


IRM 11.3.23 - Disclosure to the Government Accountability Office (GAO). 

IRM 11.3.24 - Disclosures to Contractors. 


IRM 11.3.26 - Wagering Tax Information. 

IRM 11.3.27 - Disclosure of Returns and Return Information to Grand Juries. 

IRM 11.3.28 - Disclosure to Federal Agencies for Administration of Nontax Criminal Laws. 

IRM 11.3.29 - Disclosure to Federal Agencies for Administration of Nontax Laws. 

IRM 11.3.30 - Disclosure to the President. 

IRM 11.3.31 - Tax Check Reports on Federal Appointees. 

IRM 11.3.32 - Disclosure to States for Tax Administration Purposes. 

IRM 11.3.33 - Other Disclosures to State and Local Governments. 

IRM 11.3.34 - Disclosure for Nontax Criminal Violations. 

IRM 11.3.35 - Requests and Demands for Testimony and Production of Documents. 

IRM 11.3.36 - Safeguard Review Program. 

IRM 11.3.37 - Recordkeeping and Accounting for Disclosures. 

IRM 11.3.38 - Role and Responsibilities of Disclosure Managers. 

IRM 11.3.39 - Computer Matching and Privacy Protection Act. 


Disclosure, testimony, and production of documents - 

IRM 34.9.1 - Disclosure, Testimony, and Production of Documents. 

Sections 6110 and 6103 of Title 26 - 

IRM 37.1.1 - Written Determinations Under Section 6110. 

IRM 37.1.2 - Disclosure of Information. 


General information - 

Publication 1 - Your Rights as a Taxpayer. 

Publication 470 - Limited Enrollment. 

Publication 947 - Practice before the IRS and Power of Attorney. 

Publication 1546 - Taxpayer Advocate Services-How to Get Help with Unresolved Tax Issues. 

Disclosure-Specific Publications - 

Publication 3373 - Disclosure of Information to Federal State, and Local Agencies 

Publication 4639 - Disclosure & Privacy Law Reference Guide 















IRS Ann. 2002-2 - Disclosure Initiative for Certain Transactions Resulting in Waiver of 

Certain Penalties Under § 6662 of the Internal Revenue Code (12/21/2001). 



IRS Form 6847 - Consent for IRS to Release Tax Information. 

IRS Form 8275 - Disclosure Statement. 

IRS Form 8275-R - Regulation Disclosure Statement. 

IRS Form 12339-A - Tax Check Waiver. 

IRS 13775 - Tax Check Waiver. 


TIGTA Say IRS May Violate Restrictions n Direct Taxpayer Contact More Than Thought (Tax Notes 

Today, 2011 TNT 198-21 - 09/16/2011). 


Assignment 10 - - - Summons Used By Federal Government To Obtain Information 



















6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions. 

Returns and records - 

441(g) - No books kept; no accounting period. 

6002 - Immunity of witnesses. 




Assessment procedures - 






Jeopardy assessments - 

Fraud - 







7207 - Fraudulent returns, statements, or other documents. 



Collection - 








6863 - Stay of collection of jeopardy assessments. 


Service and Enforcement of summons - 

7601 - Canvass of districts for taxable persons and objects. 



7603 - Service of summons. 



7606 - Entry of premises for examination of taxable objects. 

7608 - Authority of internal revenue enforcement officers. 


7610 - Fees and costs for witnesses. 

7611 - Restrictions on church tax inquiries and examinations. 

7612 - Special procedures for summonses for computer software. 

Confidentiality and disclosure - 


6111 - Disclosure of reportable transactions. 

6112 - Material advisors of reportable transactions must keep lists of advisees, etc. 

7453 - Rules of practice, procedure, and evidence confidentiality. 

7525 - Confidentiality privileges relating to taxpayer communications. 

Crimes involving summonses - 

7210 - Failure to obey summons. 







6710 - Failure to disclose that contributions are nondeductible. 

6711 - Failure by tax exempt organization to disclose that certain information or service 

available from Federal Government. 

6712 - Failure to disclose treaty-based return positions 

Suits for damages and awards - 








The leading case which provides the tests for having a valid summons - 

United States v. Powell, 379 U.S. 48 (11/23/1964). 

6501 - Limitations on assessment and collection additions and penalties. 






General summonses - Section 7602 - examination of books and witnesses - 

United States v. Roe, 2011 U.S. App. LEXIS 8778 (10th Cir. 04/29/2011). 







Charlton v. Commissioner, TC Memo 2011-51 (03/01/2011). 




Ploetz v. United States, 2011-1 USTC 50,244 (D. MN 02/23/2011). 


Federal Rules of Civil Procedure 4(i)(1). 

This case discusses summons served on the United States of America and the case 

discusses the Federal Rules Of Civil Procedure which concern the proper method 

for serving a summons on the United States of America.. 

United States v. Lanoie, 403 Fed. Appx. 328 (10th Cir. 11/24/2010). 





7604 - Enforcement of a summons. 

7801 - Authority of Department of the Treasury. 


United States v. Clark, 574 F.Supp.2d 262 (D. CT. 08/29/2008). 

The Fourth Amendment of the Constitution of the United States of America. 





United States v. Hiley, 2007 WL 2904056 (S.D. CA 10/02/2007). 



Adamowicz v. United States, 2007-2 USTC 50,744 (E.D. NY 08/27/2007). 


Mitchell, Jr. v. Thomas, 2007-2 USTC 50,664 (5th Cir. 06/27/2007). 


In this case, the IRS issued an administrative summons to a bank. The taxpayer filed 

a motion to quash. The District Court denied the petition and motion for reconsideration. 

The court of appeals affirmed the district court’s denial of the petition to quash the 

summons. 

United States v. Fitzpatrick, 2007-1 USTC 50,505 (D. AZ 05/07/2007). 

7121 - Closing Agreements. 

United States v. Kulak, 2007-1 USTC 50,465 (D. AZ 03/28/2007). 

Fifth Amendment of the Constitution of the United States of America. 

United States v. Johnson, 2007-1 USTC 50,323 (S.D. CA 01/23/2007). 



Wood v. Moriarty et. al., 468 F.Supp.2d 258 (D. MA 01/04/2007). 


This case discusses a petition to quash an IRS summons which was issued to a third party 

record keeper. 

United States v. Rose, 207 Fed. Appx. 859 (9th Cir. 11/21/2006). 



United States v. Bedell & Co., 2007-1 USTC 50,157 (E.D. NY 10/30/2006). 

Fifth Amendment of the Constitution of the United States of America. 

Colo. Gas Compression, Inc. v. United States, 2007-1 USTC 50,178 (D. CO 10/26/2006). 




7609 - Special procedures for third-party summonses application of internal revenue laws. 

Serban’s Background Music v. Chynoweth, 2006 U.S. Dist. LEXIS 74659 (E.D. CA 

10/13/2006). 


This case discusses a petition to quash a third party summons. 


Comercial Waco, S.A. de C.V. v. United States, 2007-1 USTC 50,196 (E.D. TX 10/05/2006). 


This case discusses a petition to quash an IRS summons which was issued a third-party 

record keeper. 

United States v. Carlin, 2006-2 USTC 50,579 (E.D. PA 09/11/2006). 




United States v. Ford, 2006-2 USTC 50,603 (M.D. AL 08/25/2006). 




Donnally v. United States, 2006-2 USTC 50,540 (D. DC 08/24/2006). 


Ibrahim v. United States, 2006-2 USTC 50,601 (W.D. PA 08/21/2006). 


United States v. Benoit, 2006-2 USTC 50,534 (S.D. CA 08/14/2006). 






7609 - Special procedures for third-party summonses application of internal revenue laws. 

United States v. Pruiett, 2006-2 USTC 50,572 (C.D. IL 07/19/2006). 




King v. United States, 2006-2 USTC 50,499 (N.D. CA 07/18/2006). 





Dirr v. United States, 2006-2 USTC 50,494 (E.D. TN 07/07/2006). 



United States v. Lee, Goddard, & Duffy, LLP, 2006-2 USTC 50,473 (C.D. CA 06/29/2006). 



6707 - Failure to furnish information regarding reportable transactions. 

6708 - Failure to maintain lists of advisees with respect to reportable transactions. 




United States v. Astrup, 189 Fed. Appx. 11 (2d Cir. 06/14/2006). 



United States v. Ivie, 2005-2 USTC 50,660 (W.D. TN 06/14/2005). 

Third-party summonses - 


Section 7602 - Examination of books and witnesses. 

Section 7603 - Service of summons. 

Section 7609 - Special procedures for third-party summons. 

Cardinal Manao Sendatsu et al. v. United States et al., 2012 TNT 40-21 (D. HI 02/09/2012). 



Miccosukee Tribe of Indians of Florida v. United States, 2011 TNT 218-17 (S.D. FL 

11/08/2011). 

3402 - Income tax collected at source. 



Gonzalez v. United States, 2011 TNT 196-24 (N.D. IL 10/04/2011). 


Viewtech Inc. et al., United States, 2011 TNT 155-7 (9th Cir. 08/10/2011). 


7609 - Special procedures for third-party summons. 

United States v. Wankel, 2011 U.S. Dist. LEXIS 67160 (D. NM 05/17/2011). 





Foust v. United States, 2011-1 USTC 50,419 (N.D. CA 05/06/2011). 




Kern v. IRS, 2011 U.S. Dist. LEXIS 43396 (E.D. MI 04/18/2011). 



7609 - Special procedures for third-party summones. 

Canatella v. United States, 2011-1 USTC 50,335 (N.D. CA 04/05/2011). 





Nova Benefit Plans, LLC v. Commissioner, 2011 U.S. Dist. LEXIS 57018 (D. NE 03/28/2011). 



Mazzaferro v. United States, 2011-1 USTC 50,223 (N.D. CA 02/08/2011). 




Williams v. United States, 2011 U.S. Dist. LEXIS 42161 (N.D. TX 01/12/2011). 



Hernandez v. United States, 2010 U.S. Dist. LEXIS 134153 (D. OR 12/16/2010). 



Mollison v. United States, 568 F.3d 1073 (9th Cir. 06/15/2009). 


Tuka v. United States, 2009-1 USTC 50,163 (E.D. VA 01/05/2009). 





Khan v. United States, 548 F.3d 549 (7th Cir. 11/20/2008). 




Boulware v. United States, 552 U.S. 421 (03/03/2008). 



Moore v. Wells Fargo Bank, 2007-2 USTC 50,722 (N.D. CA 09/21/2007). 



Hennessy v. Commissioner, 2007-2 USTC 50,564 (E.D. MI 07/06/2007). 




Mitchell, Jr. v. Thomas, 2007-2 USTC 50,664 (5th Cir. 06/27/2007). 


IRS issued an administrative summons to a bank requesting copies of all records pertaining 

to petitioner taxpayer. The taxpayer filed a petition to quash the summons. The 

court denied the petition to quash the summons. 

Holt v. IRS, 231 Fed. Appx. 557 (9th Cir. 04/30/2007). 


This case discusses a petition to quash an IRS summons issued to a third party. 

Kernan v. IRS, et al., 2007 WL 1288155 (D. HI 04/30/2007). 

7602 - Examination of book and witnesses. 



Adams v. United States, 2007 TNT 12-14 (W.D. NC 01/18/2007). 



Bharose v. United States, 210 Fed. Appx. 713 (9th Cir. 12/04/2006). 


Stevenson v. United States, 2007-1 USTC 50,311 (E.D. PA 11/29/2006). 



Badman v. United States, 2006 U.S. Dist. LEXIS 88333 (M.D. PA 11/28/2006). 




Grant v. IRS, 2007-1 USTC 50,200 (D. AZ 11/28/2006). 



United States v. Rose, 207 Fed. Appx. 859 (9th Cir. 11/21/2006). 



Serban's Background Music v. Chynoweth, 2006 U.S. Dist. LEXIS 74659 (E.D. CA 10/13/2006). 


This case discusses the United States of America seeks to dismiss a petition to quash IRS 

summonses filed by Brian M. Richards, president of plaintiff Serban's Background 

Music and to enforce the IRS summonses issued to San Joaquin Bank and 

Washington Mutual Bank. The petition to quash the IRS summonses to San 

Joaquin Bank and Washington Mutual Bank is denied and the United States of 

America's motion to dismiss the petition and to enforce the IRS summonses to San 

Joaquin Bank and Washington Mutual Bank is granted. 

Comercial Waco, S.A. de C.V. v. United States, 2007-1 USTC 50,196 (E.D. TX 10/05/2006). 


In this case, the Plaintiff, a Mexican corporation, seeks to quash an IRS summons which 

was issued on Swabs Manufacturing, Inc. ("Swabs") as third-party record keeper 

for Plaintiff. The court recommended that the summons issued to Swabs be 

enforced. 

Chapman v. Everson, 2007-1 USTC 50,195 (M.D. FL 10/04/2006). 





Hendrickson v. United States, 2007-1 USTC 50,202 (D. NE 10/04/2006). 


Vento v. United States, 2007-1 USTC 50,211 (D. NV 09/26/2006). 


Wheeler v. United States, 459 F.Supp.2d 399 (W.D. PA 09/22/2006). 

6065 - Verification of return. 









G.B. “Boots Smith” Corp. v. United States, 2007-1 USTC 50,242 (S.D. MS 09/20/2006). 


Gudenau v. United States, 2006 U.S. Dist. LEXIS 79896 (D. HI 09/11/2006). 



Adamowicz v. United States, 2006 U.S. Dist. LEXIS 67556 (E.D. NY 09/07/2006). 



Soloman v. Chynoweth, 2006 U.S. Dist. LEXIS 62669 (E.D. CA 09/01/2006). 




7608 -Authority of internal revenue enforcement officers. 



Ohendalski v. United States, 2006 U.S. Dist. LEXIS 61029 (S.D. TX 08/28/2006). 


Kaiser v. United States, 2006-2 USTC 50,585 (M.D. PA 08/22/2006). 



Kernan v. United States, 2006-2 USTC 50,501 (D. AZ 07/25/2006). 




Dirr v. United States, 2006-2 USTC 50,494 (E.D. TN 07/07/2006). 


Investor Communs. Int’l Inc. v. United States, 2006-2 USTC 50,546 (W.D. WA 06/28/2006). 




Schulz v. United States, 2006-2 USTC 50,481 (D. NE 06/26/2006). 


Martini v. United States, 2006 U.S. Dist. LEXIS 31875 (D. NV 05/04/2006). 





Investor Communs. Int'l, Inc. v. United States, 2006 U.S. Dist. LEXIS 97614 (W.D. WA 

02/15/2006). 



Cox v. United States, 2006-1 USTC 50,172 (E.D. CA 02/06/2006). 



Douglas v. United States, 410 F.Supp.2d 292 (S.D. NY 01/25/2006). 


Conner v. United States, 434 F.3d 676 (4th Cir. 01/11/2006). 



Johnson v. United States, 2006 U.S. Dist. LEXIS 8006 (W.D. TX 1/02/2006). 

6700 - Promoting abusive tax shelters, etc.. 




Hargis v. United States, 2006-1 USTC 50,299 (9th Cir. 12/30/2005). 


United States v. Blackman, 72 F.3d 1418 (9th Cir. 12/29/2005). 

6050I - Returns relating to cash received in trade or business, etc. 




Huston v. United States, 2007-1 USTC 50,142 (D. ME 12/08/2005). 



Pless v. United States, 2005 U.S. Dist. LEXIS 43578 (D. SC 11/18/2005). 


Linstruth v. United States, 2005 WL 4066437 (S.D. OH 11/03/2005). 


United States v. Marra, 2005-2 USTC 50,607 (D. NJ 10/05/2005). 


Huston v. United States, 2005-2 USTC 50,605 (D. DE 09/23/2005). 



Sarnowski v. United States, 2005 U.S. Dist. LEXIS 43120 (D. NJ 09/19/2005). 



Beaumont Key Services, LLC. v. United States, 2005-2 USTC 50,545 (N.D. TX 09/01/2005). 




Hembree v. United States, 2005-2 USTC 50,591 (M.D. FL 04/13/2005). 


Trevino v. United States, 2007-1 USTC 50,141 (N.D. CA 03/04/2005). 


7609 - Special procedures for third-party summons 

Berman v. United States, 264 F.3d 16 (1st Cir. 09/05/2001). 


7609 - Special procedures for third-party summons 

United States v. Ritchie, 15 F.3d 592 (6th Cir. 02/03/1994). 

Powell tests not met - 



Racca v. United States, 2007-1 USTC 50,446 (W.D. WA 04/11/2007). 




Adams v. United States, 2006 U.S. Dist. LEXIS 88394 (W.D. NC 12/05/2006). 


United States v. Monumental Life Ins. Co., 440 F.3d 729 (6th Cir. 03/03/2006). 

Enforcement of summons - 



Gonzalez v. United States, 2011 TNT 208-15 (D. NJ 10/24/2011). 


Day et al. v. United States, 2011 TNT 182-16 (D. CO 09/16/2011). 

932 - Cooridination of United States and Virgin Islands income taxes. 




United States et al. v. Mark Ottovich, 2011 TNT 173-19 (N.D. CA 09/02/2011). 


Iantosca et al. v. Benistar Admin Services Inc., 2011 TNT 145-13 (S.D. IN 07/26/2011). 



United States v. Raul Orona, 2011 TNT 173-25 (N.D. TX 06/28/2011). 


Sakai et ux. v. United States, 2011 TNT 173-18 (D. HI 06/07/2011). 


United States v. Mahallati, 2011-2 USTC 50,465 (N.D. CA 06/10/2011). 



United States v. Swanson Flo-Systems, Co. et al., 2011-1 USTC 50,414 (D. MN 05/12/2011). 


This case discusses the US petition to enforce an IRS summon. 

United States v. Cunningham, 2011 U.S. Dist. LEXIS 405 (S.D. CA 01/03/2011). 



This case discusses is the government's motion for civil contempt sanctions based upon 

the Respondent's failure to comply with the Court's order enforcing an IRS 

summons. 

United States v. Lanoie, 403 Fed. Appx. 328 (10th Cir. 11/24/2010). 

Fifth Amendment Of The Constitution Of The United States Of America. 







United States v. Clark, 574 F.Supp.2d 262 (D. CT 08/29/2008). 

Fourth Amendment Of The Constitution Of The United States Of America. 




United States v. Hiley, 2007 WL 2904056 (S.D. CA 10/02/2007). 


Vento et al. v. United States, 2007 WL 2033810 (D. PR 07/12/2007). 


7651 - Administration and collection of taxes in possessions. 

United States v. Fitzpatrick, 2007-1 USTC 50,505 (D. AZ 05/07/2007). 

7121 - Closing Agreements. 

United States v. Robinson, 2007 U.S. Dist. LEXIS 14853 (W.D. TX 03/01/2007). 


Cayman Nat'l Bank, Ltd. v. United States, 2007 U.S. Dist. LEXIS 13005 (M.D. FL 02/26/2007). 


Cayman National Bank, LTD. v. United States, 2007 WL 641176 (M.D. FL 02/26/2007). 




United States v. Otaka, 2007 U.S. Dist. LEXIS 11386 (D. HI 02/16/2007). 



This case discusses whether or not a person should be sanctioned for failing to comply 

with an administrative summons issued by the IRS. 

Abell v. Sothen, 214 Fed. Appx. 743 (10th Cir. 01/24/2007). 







United States v. Battle, 213 Fed. Appx. 307 (5th Cir. 01/10/2007). 

6304 - Fair tax collection activities. 





United States v. Henderson, 209 Fed. Appx. 401 (5th Cir. 12/11/2006). 




Cayman National Bank, LTD. v. United States, 2007-1 USTC 50,209 (M.D. FL 10/20/2006). 








United States v. Ford, 2006-2 USTC 50,603 (M.D. AL 08/25/2006). 




7852 - Other applicable rules. 



United States v. Benoit, 2006-2 USTC 50,534 (S.D. CA 08/14/2006). 







United States v. Roxworthy, 457 F.3d 590 (6th Cir. 08/10/2006). 

6662 - Imposition of actuary-related penalty on underpayments. 

Kernan v. United States, 2006-2 USTC 50,501 (D. AZ 07/25/2006). 




United States v. Aruda, 2006-2 USTC 50,489 (D. HI 07/19/2006). 


In this case, the court discusses whether or not the person had made reasonable efforts in 

good faith to comply with the court's order compelling the summonses. 

United States v. Pruiett, 2006-2 USTC 50,572 (C.D. IL 07/19/2006). 



United States v. Lee, Goddard, & Duffy, LLP, 2006-2 USTC 50,473 (C.D. CA 06/29/2006). 


6112 - Material advisors or reportable transactions must keep lists of advisees, etc. 





Investor Communs. Int’l Inc. v. United States, 2006-2 USTC 50,546 (W.D. WA 06/28/2006). 



United States v. Astrup, 189 Fed. Appx. 11 (2d Cir. 06/14/2006). 



United States v. Lindberg, 2006-2 USTC 50,382 (D. MN 05/17/2006). 


United States v. Jaeger, 2006 U.S. Dist. LEXIS 23209 (D. CT 04/26/2006). 



In this case discusses the facts in which the person, who is summons, does not appear for 

the summoned purpose. 

United States v. Blackman, 72 F.3d 1418 (9th Cir. 12/29/2005). 







United States v. Langer, 158 Fed. Appx. 759 (8th Cir. 12/29/2005). 


In this case, the court discusses whether or not the lower court concluded that the district 

court clearly err in enforcing the summonses. 

United States v. Ivie, 2005-2 USTC 50,660 (W.D. TN 06/13/2005). 


United States v. Frederick, 182 F.3d 496 (7th Cir. 04/15/1999). 

John Doe summonses - 



In re Does, 2011 WL 2119091 (E.D. CA 05/23/2011). 

2503 - Taxable gifts. 

6019 - Gift tax returns. 




In the Matter of the Tax Liabilities of John Does, United States taxpayers, et. al., 2011-1 USTC 

50,421 (E.D. CA 05/20/2011). 






In the Matter of the Tax Liabilities of John Does (Tax Notes Today, 2011 TNT 60-21 - 

03/29/2011). 




In the Matter of Tax Liabilities of John Does ORDER, 

http://www.justice.gov/tax/UBS_Order.pdf, Case 1: 08-MC-21864-JAL (S.D. FL 

07/01/2008). 

Memorandum in Support of Ex Parte Petition for Leave to Serve "John Doe" Summons, 

http://www.etudes-fiscales-internationales.com/media/02/02/2794695666.pdf, Case: 

08-21864-MC - Lenard/Garber (S.D. FL 06/30/2008). 

U.S. v. Sidley Austin Brown & Wood, LLP, 2004 WL 816448 (N.D. IL 04/15/2004). 





In re Tax Liabilities of John Does, Case 1: 05-cv-009990-MMS (10/14/2003). 

U.S. v. Coble, 82-2 USTC 9506 (S.D. IA 06/02/1982). 






Work product accrual workpapers - 

Schlicksup v. Caterpillar Inc. et al., 2011 TNT 177-18 (C.D. IL 09/09/2011). 


Wells Fargo & Co. v. United States, 2011 TNT 141-10 (D. MN 07/20/2011). 



Wells Fargo & Co. v. United States, 2011 TNT 127-5 (D. MN 06/29/2011). 

Summons to obtain software - 


In this case, the court discusses whether or not the IRS may obtain, from a bank, tax 

accrual workpapers, which a bank claimed are privileged. 

U.S. v. Cox, 73 F.Supp.2d 751 (S.D. TX 01/08/1999). 




U.S. v. Bankcorp, 12 F.Supp.2d 982 (D. MN 08/03/1998). 




U.S. v. Caltex Petroleum Corp., 12 F.Supp.2d 545 (N.D. TX 04/16/1998). 

6503 - Suspension of running of period of limitations. 



U.S. v. Norwest Corp., 116 F.3d 1227 (8th Cir. 06/26/1997). 

Summons issued to a State - 



Hutto v. United States, 2010 WL 2854685 (N.D. OK 07/16/2010). 


In this case, the court was request to determine what course of action should be followed 

when a taxpayer did not answer a summons within 60 days of being served the 

summons and complaint. 

Regions Fin. Corp. & Subsidiaries v. United States, 2008-1 USTC 50,345 (N.D. AL 05/08/2008). 


In this case, the court discusses whether or not corporate taxpayers could have the court 

quash a summons which sought documents from the taxpayers' accounting firm 

and which were related to a specific transaction of the taxpayers. 

Adamowicz v. United States, 2007-2 USTC 50,744 (E.D. NY 08/27/2007). 


United States v. BDO Seidman, 492 F.3d 806 (7th Cir. 07/02/2007). 





Edwards v. United States, 2006 TNT 237-10 (N.D. CA 12/11/2006). 



Kuenhe v. United States, 2007-1 USTC 50,227 (D. OR 10/12/2006). 


United States v. Roxworthy, 457 F.3d 590 (6th Cir. 08/10/2006). 



Cavallaro v. United States, 153 F.Supp.2d 52 (D. MA 07/27/2001). 


United States v. Frederick, 182 F.3d 496 (7th Cir. 04/15/1999). 



Niemeyer v. United States, 1996 WL 756527 (C.D. IL 10/31/1996). 



Gabriel v. United States, 1993 WL 761155 (C.D. IL 09/23/1993). 


In this case, the court was requested to determine the course of action to be taken when 

there is no indication whether or not the initial summons were served, and then, 

an alias summons was served by certified mail. 

Huggins v. Hallmark Enterprises, Inc., 351 S.E.2d 779 (Ct. App. NC 01/20/1987). 


In this case, the court held that a dormant summons could not and did not subject 

defendant to the jurisdiction of the court. An alias summons was not mailed to the 

defendant's registered office, but it was mailed to a different agent and a different 

office entirely. 

First, Second, Fourth, Fifth, and Sixth Amendments Of Constitution Of U.S.A. - 

United States v. Nugyen, 2011-1 USTC 50,384 (S.D. TX 05/01/2011). 


United States v. Stevenson, 2011 U.S. Dist. LEXIS 43909 (D. MN 04/22/2011). 


United States v. Sideman & Bancroft LLP, 2011-1 USTC 50,336 (N.D. CA 04/08/2011). 


Berguis v. Thompkins, 130 S. Ct. 2250 (06/01/2010). 


The Fourteenth Amendment of the Constitution of the United States of America. 

Florida v. Powell, 130 S. Ct. 1195 (02/23/2010). 


The First Amendment of the Constitution of the United States of America. 




United States v. Gippetti, 248 Fed. Appx. 382 (3d Cir. 09/20/2007). 




United States v. Kulak, 2007-1 USTC 50,465 (D. AZ 03/28/2007). 






United States v. Lindberg, 2006-2 USTC 50,382 (D. MN 05/17/2006). 


United States v. Norwood, 420 F.3d 888 (8th Cir. 10/26/2005). 

First Amendment Of The Constitution Of The United States Of America. 

Second Amendment Of The Constitution Of The United States Of America. 

Fourth Amendment Of The Constitution Of The United States Of America. 




Unites States v. Wesela, 223 F.3d 656 (7th Cir. 08/03/2000). 



The Sixth Amendment of the Constitution of the United States of America. 

United States v. Banks, 78 F.3d 1190 (7th Cir. 03/11/1996). 



Miranda v. Arizona, 384 U.S. 436 (06/13/1966). 



Court orders individual to deliver documents to IRS - 


United States of America and Angela Argueta, Revenue Officer Internal Revenue Service v. 

Olvany, 2012 TNT 25-15 (M.D. PA 02/03/2012). 



Motion to Quash IRS Subpoena - 

Benistar Admin Services, Inc., et. al. v. United States, 2012 TNT 10-21 (N.D. NY 01/12/2012). 




Firm not compelled to produce documents in tax shelter investigation - 

Kearney Partners Fund, LLC v. United States, 2012 TNT 9-10 (D. NJ 01/09/2012). 


A U.S. district court denied the government's motion to compel a law firm to produce a 

document sought in an IRS investigation of several partnerships that were used as 

abusive tax shelters, finding that the document sought is protected by the 

attorney-client privilege and the work-product doctrine. 




301--Procedure and Administration: § 301.7609-1--Special Procedures for 

Third-party Summonses. 



301--Procedure and Administration: § 301.7609-2--Notification of Persons Identified in Third- 

Party Summons. 






Administration: § 301.7603--Service of Summons. 



Administration: § 301.7604--Enforcement of Summons. 

Code of Federal Regulations, Title 31--Money and Finance: Treasury, Part 103--Financial Recordkeeping 

and Reporting of Currency and Foreign Transactions, Subpart F--Summons:§ 103.76--Enforcement 

of Summons. 



Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, 

Limitations, Limitation on Assessment and Collection: § 301.6503(j)--Suspension of running of 

period of limitations; extension in case of designated and related summonses. 

Examine the following IRS’ IR Manual sections. (See http://www.irs.gov/irm/ index.html) - 


IRM 5.17.6 - Summonses. 


Summons - 

IRM 5.20.4 - Summons Procedures. 












Suits brought by the United States - 

IRM 34.6.3 - Summons Enforcement Actions. 


Publication 594 - The IRS Collection Process. 















IRS Ann. 2002-2 - Disclosure Initiative for Certain Transactions Resulting in Waiver of 

Certain Penalties Under § 6662 of the Internal Revenue Code (12/21/2001). 





IRS Form 8300 - Report of Cash Payments over $10,000 Received in a Trade or Business. 

IRS Form 104 - Currency Transaction Report. 

IRS Form 4089 - Notice of Deficiency - Waiver. 

IRS Form 872-B - Consent to extend the time to assess miscellaneous excise tax. 

IRS Form 9465 - Installment Agreement Request. 

IRS Form 656 and 656-L - Offer in Compromise. 

IRS Form Letter 902 (DO) - Notice of Deficiency. 

IRS Form Letter 894 (RO)-C - Notice of Deficiency. 

IRS Document 5661 - Warning. 

IRS Document 5661-A - In-Custody Statement of Rights.. 


TIGTA Form 5230 - Advisement of Rights (Non-Custodial) (04/01/2007). 

TIGTA Form 8112 - Statement of Rights and Obligations (04/01/2007). 

TIGTA Form 5228 - Waiver of Right to Remain Silent and of Right to Advice of Counsel (04/01/2007). 

FBI - Miranda Warning Used by Federal Bureau of Investigations. 

FBI Form to Warn Individual about their Rights. 


Swiss Banks Turn Over Encrypted Data to U.S. Officials (Tax Notes Today, 2012 TNT 21-6 - 02/01/2012). 

In the Matter of the Tax Liabilities of John Does, United States taxpayers, et al., 2011-1 USTC 50,421 

(E.D. CA 05/20/2011). 

2001 - Imposition and rate of tax. 


2505 - Unified credit against gift tax. 





Court Holds Work Product Privilege Waived for Penalty Defense Documents (Tax Notes Today, 2012 

TNT 15-1 - 01/24/2012). 

Special procedures for third-party summonses; Supsension of statute of limitations, IRS CCA 

201120001 (05/20/2011). 

Justice Department Seeks John Doe Summons For HSBC, India (By Amy S. Elliott And Jeremiah Coder, 



In the Matter of the Tax Liabilities of John Does (Tax Notes Today, 2011 TNT 60-21 - 03/29/2011). 

United States Seeks More John Doe Summonses (By Charles Gnaedinger, 123 TNT 527 - 

05/04/2009). 

In The Matter Of Tax Liabilities Of John Does ORDER (07/01/2008). 

Memorandum In Support Of Ex Parte Petition For Leave To Serve “John Doe” Summons (S.D. FL 

06/30/2008). 

IRS Loses Second Work Product Challenge For Accrual Work Papers (Tax Notes Today, 2008 TNT 93 - 

05/13/2008). 

Summons Tolled Statute for Former John Doe, Claims Court Holds (By Susan Simmonds, 56 Tax 

Prac. 71 - 11/2/2007). 

Tenth Circuit Affirms Refusal To Quash Summonses And Enforcement (Tax Notes Today, 2007 TNT 

18-13 - 01/26/2007). Also, read Abell v. Sothen, 214 Fed. Appx. 743 (10th Cir. 01/24/2007), which 

is also cited above in this assignment. 

When The First Amendment Is A Valid Defense Against IRS Summonses And Injunctions (Tax Notes 

Today, 2006 TNT 186-8 - 09/26/2006). 

IRS Addresses Use of First Amendment As Defense Against Summonses, Injunctions (Tax Notes Today, 

2006 TNT 186-8 - 09/26/2006). 

Fifth Amendment Privilege Successfully Asserted, In Part, Against IRS Summons (Tax Notes Today, 2006 

TNT 180-18 - 09/18/2006). Also, read United States v. Carlin, 2006-2 USTC 50,579 (E.D. PA 

09/11/2006), which is also cited above in this assignment.. 

Service Addresses Scope Of Authority To Issue, Enforcement Summonses In International Offices (Tax 


IRS Reminds Taxpayers To Report Certain Foreign Bank And Financial Accounts By June 30, 2008 WL 

2421190 (06/17/2008). 

In re Tax Liabilities of John Does, No. 03 C-7226 (10/14/2003). 

Scope of software protections under I.R.C. § 7612 (Tax Notes Today, 2003 TNT 22-18 - 01/31/2003). 


Section F-070 - IRS Q ans A. (Transcript of a Tape of a Meeting Among CID and a representative of 

Accounting Co., LLC, Account, and Two Special Agents with the Internal Revenue Service). 

A Memorandum As Part Of The Petition To Enforce A Summons Against Grant Thornton. 

A Complaint Against Presidio Group As Part Of The Petition To Enforce A Summons Against Presidio 

Group. 


Assignment 11 - - - Current Population Survey 





















IRM 1.1.18 - Research, Analysis and Statistics Division. 

Statistics of income processing - 

IRM 1.13.1 - Statistical Reporting Overview. 

IRM 1.13.2 - Processing Management. 

IRM 1.13.3 - Document Management. 

IRM 1.13.4 - Form 1040 NAICS Coding. 

IRM 1.13.6 - Instructions for Processing the Taxpayer Usage Study. 

IRM 1.13.7 - Form 1120 Industry Coding. 

IRM 1.13.8 - Statistical Editing of Corporation Tax Returns. 

IRM 1.13.9 - Statistical Editing of Insurance Company Returns. 

Statistics of income processing - 

IRM 3.49.5 - Statistical Editing of Individual Income Tax Returns. 

















Evaluation Of CPS Tax Simulation Using Administrative IRS Date (By Amy O’Hara, U.S. Census Bureau, 

http://www.fcsm.gov/05papers/OHara_VIC.pdf - 02/06/2008) 


Assignment 12 - - - IRS Examination Process 


















Examination and inspection - 


7602 - Examination of books and records. 



7606 - Entry of premises for examination of taxable objects. 

7608 - Authority of internal revenue enforcement officers. 



Accounting periods - 

441(g) - No books kept; No accounting period. 

Crimes, other offenses and forfeiture - 


Civil Actions by the United States - 

Assessment - 

Collection - 

Jeopardy - 












Judicial proceedings - 



6652 - Failure to file, certain information returns, registration statements, etc. 




6658 - Coordination with Title 11. 






6704 - Failure to keep records necessary to meet reporting requirements under section 6047 (d). 


6706 - Original issue discount information requirements tax shelters - Failure to furnish 











Upchurch v. Commissioner, TC Memo 2007-181 (07/09/2007). 



Matthews v. Commissioner, TC Memo 2007-170 (07/02/2007). 


Colvin v. Commissioner, TC Memo 2007-157 (06/19/2007). 



Hunter v. Commissioner, TC Memo 2007-23 (02/05/2007). 

6213 - Restrictions applicable to deficiencies; petition to tax court. 



Selgas v. Commissioner, 475 F.3d 697 (5th Cir. 01/16/2007). 


Evans v. Commissioner, 2006 TC Summary LEXIS 63 (10/03/2006). 



7205 - Fraudulent withholding exemption certificate or failure to supply information. 

L.V. Castle Inv. Group, Inc. v. Commissioner, 465 F.3d 1243 (11th Cir. 09/26/2006). 


Williams v. Commissioner, 2006 TC Summary LEXIS 34 (8/26/2006). 


Carter v. Commissioner, 2006 TC Summary LEXIS 111 (05/10/2006). 



Manko v. Commissioner, 126 TC 195 (04/20/2006). 


6330 - Notice and opportunity for hearing before levy 


Barzeski v. Commissioner, 2006 U.S. App. LEXIS 7583 (3d Cir. 03/28/2006). 


Morrison v. Commissioner, 2006 U.S. App. LEXIS 4555 (9th Cir. 02/22/2006). 


Ruggerio v. United States, 153 Fed. Appx. 242 (4th Cir. 11/17/2005). 

6320 - Liens for taxes. 

6322 - Period of lien. 

6323 - Validity and priority against certain persons. 









Department Of The Treasury Subchapter H--Internal Revenue Practice, Part 601--Statement Of 

Procedural Rules: § 601.105–Examination of Returns and Claims for Refund, Credit or Abatement; 

Determination of Correct Tax Liability. 




Administration: § 301.7602--Examination of Books and Witnesses. 



Administration: § 301.7605-- Time and Place of Examination. 


Department of the Treasury, Subchapter H--Internal Revenue Practice, Part 601-- 

Statement of Procedural Rules: § 601.105--Examination of Returns and Claims for Refund, 

Credit or Abatement, Determination of Correct Tax Liability. 


and Reporting of Currency and Foreign Transactions, Subpart F--Summons: §103.75-- 

Examination of Witnesses and Records. 


General IR Manual examination sections - 


IRM 1.2.13 - Policy Statements for the Examining Process. 

IRM 1.2.43 - Delegations of Authority for the Examining Process. 


IRM 1.4.40 - SB/SE Field and Office Examination Group Manager. 


IRM 1.15.23 - Records Control Schedule for Tax Administration - Examination. 

Planning and special programs - 

IRM 4.1.8 - Special Examination Features and Programs. 

General examining procedures - 

IRM 4.2.1 - General Examination Information. 

IRM 4.2.2 - Miscellaneous Examination Procedures. 

IRM 4.2.3 - Technical Advice to Taxpayers and Examination Personnel. 

IRM 4.2.4 - Employee Conduct and Responsibilities. 

IRM 4.2.5 - Disclosure of Official Information. 

IRM 4.2.6 - Examination of Employee Returns. 


IRM 4.10.1 - Overview and Basic Examiner Responsibilities. 

IRM 4.10.2 - Pre-contact Responsibilities. 

IRM 4.10.3 - Examination Techniques. 

IRM 4.10.4 - Examination of Income. 



IRM 4.11.29 - Transfer of Returns Open for Examination. 

IRM 4.13.4 - Area Office (AO) Examination. 


IRM 4.15.2 - Examination Procedures. 

Special Enforcement Program (SEP) - 

IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities and Case Development. 

Liability determination - 

IRM 4.19.10 - Examination General Overview. 

IRM 4.19.11 - Examination Classification of Work. 

IRM 4.19.19 - Examination Telephone Contacts. 

National Research Program (NRP) - 

IRM 4.22.6 - Area Office - Examination of Individual Returns. 

IRM 4.22.7 - Area Office - Examination of S Corporation Returns. 


IRM 4.23.2 - Employment Tax Examination Objectives. 

IRM 4.23.4 - Workpapers - Employment Tax Examinations. 

IRM 4.23.10 - Report Writing Guide for Employment Tax Examinations. 


Bankruptcy - 

IRM 4.26.6 - Bank Secrecy Act Examiner Responsibilities. 

IRM 4.26.9 - Examination Techniques for Bank Secrecy Act Industries. 

IRM 4.26.10 - Form 8300 History and Law. 

IRM 4.26.12 - Examination Techniques for Form 8300 Industries. 

IRM 4.27.2 - Examiner Responsibilty. 

Examination specialization - 

IRM 4.27.2 - Examination Specialization (ES) Program and Procedures. 


Appeals - 

IRM 5.20.11 - Examination Reconsiderations and Referrals. 

IRM 8 - Appeals. 


Pre-90-day and 90-day cases - 

IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review of Cases. 

IRM 8.6.1.4 - New Issues and Reopening Closed Issues. 

Investigative techniques - 

IRM 9.4.5-7 - IRS In-Custody Statement of Rights. 

Criminal investigation management information system (CIMIS) - 

IRM 9.9.4.26 - Violations Under Investigation - Title 18. 


IRM 20.1 - The Penalty Handbook. 

Account resolution - 

IRM 21.5.10 - Examination Issues. 

Fraud handbook - 

Summons - 

IRM25.1.14 - Campus Examination Fraud Procedures. 





IRM 25.15.6 - Field Examination Procedures. 

Some IR Manual sections which are specifically applicable to exempt organizations - 

Exempt organizations examination procedures - 

IRM 4.75.4 - Planning, Classifying, and Selecting Returns and Processing Claims. 

IRM 4.75.5 - Information Items. 

IRM 4.75.6 - Exempt Organizations Returns Inventory and Classification System. 

IRM 4.75.7 - EO Case Assignment Guide. 

IRM 4.75.10 - EO Pre-Examination Guidelines and Procedures. 

IRM 4.75.11 - On Site Examination Guidelines. 

IRM 4.75.12 - Required filing checks. 

IRM 4.75.13 - Issue Development. 

IRM 4.75.15 - Closing Letters and Reports of Examinations. 

IRM 4.75.16 - Case Closing Procedures. 

IRM 4.75.17 - EO Examination Review Responsibilities and Procedures. 


IRM 4.75.20 - Final Case Processing. 

IRM 4.75.21 - EO Special Examination Procedures. 

IRM 4.75.22 - EO Delinquent and Substitute Return Procedures. 

IRM 4.75.24 - Organizations Covered by a Group Ruling. 

IRM 4.75.25 - Exempt Organizations Examinations Closing Agreements. 

IRM 4.75.26 - Tax Exempt Quality Measurement System (TEQMS). 

IRM 4.75.27 - Office/Correspondence Examination Program (OCEP). 

IRM 4.75.28 - Discrepancy Adjustments. 

IRM 4.75.29 - Exempt Organizations Team Examination Program Procedures. 

IRM 4.75.30 - Returns and Reports Filed by Exempt Organizations. 

IRM 4.75.31 - Conversion of Returns Upon Revocation of Exemption. 

IRM 4.75.32 - Declaratory Judgment Cases and the Administrative Record. 

IRM 4.75.34 - Procedures for Disposition of IRC 501(p) Cases. 

IRM 4.75.35 - EO ATAT Committee Operating Procedures. 

IRM 4.75.36 - Procedures for Processing Technical Advice Cases. 





Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help with Unresolved Tax 

Problems. 

Publication 3498 - The Examination Process. 

Publication 3498-A - The Examination Process (Examination by Mail). 

Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund. 

Publication 1544 - Report Cash Payments of Over $10,000 (Received in a Trade or Business). 

Publication 04837 - Achieving Quality Examinations Through Effective Planning, Execution, and 

Resolution. 


Publication 3598 - What you Should Know About the Audit Reconsideration Process. 

Publication 3605 - Fast Track Mediation. 

Publication 5 - Appeal Rights and Preparation of Protests for Unagreed Cases. 

Publication 4167 - Appeals - Introduction to Alternative Dispute Resolution. 

Publication 4227 - Overview of Appeals Process Brochure. 

Publication 2186 - Tax Item. Penalties. 


Notice 1215 - What to do If You Disagree with the Penalty. 













IRS Rev. Proc. 2007-44 - Rulings and Determination Letters (06/13/2007). 

IRS Rev. Proc. 2006-48; 2006-47 - I.R.B. 934 - Disclosure Requirements (11/20/2006). 


IRS Prohibition of Ex Parte Communications Between Appeals Officers And Other 

Internal Revenue Service Employees, IRS Rev. Proc. 2000-43; IRB. 44 

(10/23/2000). 




IRS Form 12203 - Request for Appeals Review. 

IRS Form 870 - Waiver of Restriction on Assessment and Collection of Deficiency in Tax and 

Acceptance of Overassessment. 

IRS Form 870-AD - Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and 

to Accept Overassessment. 



IRS Form 872-B - Consent to Extend the Time to Assess Miscellaneous Excise Taxes. 

IRS Form 872-D - Consent to Extend the Time to Assess Income Tax. 


IRS Form 8838 - Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition 

Agreement. 

IRS Form 843 - Claim for Refund and Request for Abatement. 

IRS Form 8300 - Report of Cash Payments Over $10,000 Received in a Trade or Business. 


IRS Form 8821 - Tax Information Authorization and the instructions thereto. 

IRS Form 2848 - Power of Attorney and Declaration of Representative. 

IRS Form 56 - Notice Concerning Fiduciary Relationship. 

IRS Form 56-F - Notice Concerning Fiduciary Relationship of Financial Institution. 

IRS Form 890 - Waiver of Restrictions on Assessment and Collection of Deficiency and Acceptance of 

Overassessment - Estate, Gift, and Generation - Skipping Transfer Tax. 

IRS Form Letter 3605-A - 30 Day Letter. 

IRS Form 886-A - Explanation of Issues (Revenue Agent’s Report). 

IRS Form 4549-E - Income Tax Discrepancy Adjustments. 




IRS Form 4810 - Request for Prompt Assessment Under IR Code Section 6501 (d). 












IRS Document 5661-A - In-Custody Statement of Rights.. 








IRS Reports Nearly 1 in 8 High-Income Taxpayers Audited (Tax Notes Today, 2012 TNT 4-3 - 

01/06/2012). 

IRS Releases Publication on Audit Reconsideration Process ( Taax Notes Today, 2011 TNT 19749 - 

10/07/2011). 


Section F-070 - IRS Q and A. (Transcript of a Tape of a Meeting Among CID and a 

representative of Accounting Co., LLC, Account, and Two Special Agents 

with the Internal Revenue Service). 

Assignment 13 - - - IRS Appeals Process, Including Fast Track Settlement, Mediation, And Arbitration 
















Examination and Inspection - 

7602 - Examination of books and records. 



7610 - Fees and costs 

Accounting periods - 

441(g) - No books kept; No accounting period. 


Assessment - 








Closing agreements and confidentiality - 

Collection - 

Jeopardy - 






Proceedings by Taxpayers and Third Parties - 


Court Review of Tax Court Decisions - 




General appeals procedure - 

Tucker v. Commissioner, 2011 TNT 239 - 15 (Ct. App. D.C. 10/19/2011). 


6159 - Arrangments for payment f tax liability in installments. 



Fast track settlement - 

Mediation - 

Arbitration - 




7122 - Compromises. 

7443A - Special trial judges. 






Fannie Martin v. Commissioner, 2011 TNT 115-10 (9th Cir. 06/15/2011). 








Procedural Rules: § 601.106--Appeals Functions. 


Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure 

and Administration: § 301.7482--Courts of Review; Venue. 



Administration: § 301.7483--Petition for Review. 

Code of Federal Regulations, Title 26--Internal Revenue Chapter 1--Internal Revenue Service, Department 

of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: § 301.6330-- 

Notice and opportunity for hearing prior to levy. 


Appeals - 



Servicewise policies and authorities - 


IRM 1.2.17 - Policy Statements for Appeals Activities. 

IRM 1.2.47 - Delegation of Authorities for the Appeals Process. 


IRM 1.4.28 - Appeals Managers Procedures. 


IRM 4.4.5 - Closings to Appeals. 



Audit reconsideration - 


IRM 4.13.7 - Exhibits. 


IRM 4.15.4 - Administrative and Judicial Review. 






LMSB examinations - 

IRM 4.51.4 - LMSB/Appeals Fast Track Settlement Program (FTS). 

TE/GE examinations - 

IRM 4.70.2 - TEGE Communications Appeal Rights. 


IRM 5.1.9 - Collection Appeal Rights. 

Federal tax liens - 

IRM 5.1.9 - Lien Appeals. 

Installment agreement - 

IRM 5.14.9 - Routine and Manually Monitored Installment Agreement Dispositions, 


Independent Review and Appeals. 

IRM 5.14.11 - Defaulted Installment Agreements, Terminated Agreements and Appeals 

of: Proposed Terminations (Defaults), and Terminated Installment Agreements. 

Liability collection - 

Appeals - 

IRM 5.19.4 - Enforcement Action. 



Appeals function- 

IRM 8.1.1 - Appeals Operating Directives and Guidelines. 

IRM 8.1.3 - Appeals Program - Working Cases in Appeals. 

IRM 8.1.6 - Disclosure, Security and Outside Contacts. 

IRM 8.1.7 - AQMS Purpose and Guidelines. 

IRM 8.1.8 - Employee Tax Compliance. 

Pre-90-day and 90-day cases- 

IRM 8.2.1 - Agreed Pre-90-Day Income Tax Cases. 


IRM 8.2.2 - Processing 90-Day Cases and Defaulted Notices. 

IRM 8.2.3 - Related, Whipsaw and Inactive Cases. 

Appeals docketed cases - 

IRM 8.4.1 - Processing Docketed Cases. 

IRM 8.4.2 - Campus Appeals S Docketed Cases. 

IRM 8.4.3 - Docketed Cases not Settled in Appeals. 

Conference and settlement practices - 

IRM 8.6.1 - Conference and Issue Resolution. 


IRM 8.6.2 - Appeals Case Memo Procedures. 

IRM 8.6.3 - Appeals Rulings. 

IRM 8.6.4 - Reaching Settlement and Securing an Appeals Agreement Form. 


IRM 8.7.1 - Guidelines for Cases with Special Issues. 

IRM 8.7.3 - Technical Guidance and International Programs. 

IRM 8.7.4 - Appeals Estate and Gift Tax Cases. 

IRM 8.7.5 - Transferee and Transferor Liabilities. 



IRM 8.7.8 - Tax Exempt and Government Entities (TE/GE) Cases. 

IRM 8.7.9 - Joint Committee (JC) Cases. 


IRM 8.7.10 - Excise Tax Cases and IRA Adjustments. 

IRM 8.7.11 - Working Appeals Team Cases. 

IRM 8.7.13 - e-file Cases. 

Appeals reports and projects - 

IRM 8.10.1 - Internal Reports. 

IRM 8.10.2 - Reports to Outside Officials. 

IRM 8.10.3 - Appeals Inventory Validation Process. 


IRM 8.11.1 - Return Related Penalties in Appeals. 


IRM 8.11.5 - International Penalties. 

Closing agreements - 

IRM 8.13.1 - Processing Closing Agreements in Appeals. 

Settlement computations and statutory notices of deficiency - 

IRM 8.17.2 - General Settlement and Rule 155 Computations. 

IRM 8.17.3 - Preparing a Statement of Account. 

IRM 8.17.4 - Notices of Deficiency. 

IRM 8.17.5 - Special Computation Formats, Forms and Worksheets. 

IRM 8.17.6 - Interest Issues in Settlement Computations. 

IRM 8.17.7 - Penalties/Additions to Tax in Computations. 

Valuation assistance - 

IRM 8.18.1 - Valuation Assistance Procedures - Overview. 

Appeals pass-through entity handbook - 

IRM 8.19.2 - Managers/TEFRA Coordinators. 

IRM 8.19.3 - Guidance for Appeals Officers. 

IRM 8.19.4 - Responsibilities of Appeals Tax Computation Specialists. 

IRM 8.19.5 - Processing Services. 

IRM 8.19.6 - Investor Cases. 

IRM 8.19.7 - Administrative Adjustment Request. 

IRM 8.19.8 - Collection Cases. 

IRM 8.19.9 - Non-TEFRA Procedures. 

Appeals case processing manual - 

IRM 8.20.2 - IDRS Transcripts and Automated Systems. 

IRM 8.20.3 - Appeals Centralized Database System (ACDS). 

IRM 8.20.5 - Processing and Establishing New Receipts. 

IRM 8.20.6 - Interim Actions - Remittances, Partials, Transfers, and Returns. 

IRM 8.20.7 - General Closing Procedures. 

IRM 8.20.10 - Appeals Processing Employee Automated System (PEAs). 










Collection due process - 

IRM 8.22.1 - Front-End and Interim Processing of Collection Due Process and Equivalent 

Hearing Cases. 

IRM 8.22.2 - Technical Review. 

IRM 8.22.3 - Bank-End Processing for Collection Due Process and Equivalent Hearing 

Cases. 

Offer in compromise - 

IRM 8.23.1 - Offer in Compromise Overview. 

IRM 8.23.2 - Receipt and Control of Non-CDP Offers. 

IRM 8.23.3 - Evaluation of Offers in Compromise. 

IRM 8.23.4 - Acceptance, Rejection Sustention, and Withdrawal Procedures (non-CDP). 

IRM 8.23.6 - OIC Processing and Closing Procedures. 

Collection appeals program and jeopardy levy appeals - 

IRM 8.24.1 - Collection Appeals Program (CAP). 

Alternative dispute resoltions (ADR) program - 

IRM 8.26.1 - Fast Track Settlement for Large and Mid-Size Business (LMSB) Taxpayers. 

IRM 8.26.2 - Fast Track Settlement for Small Business Self Employed (SB/SE) Taxpayers. 

IRM 8.26.3 - Small Business Self Employed (SB/SE) Fast Track Mediation. 

IRM 8.26.4 - Early Referral Procedures. 

IRM 8.26.5 - Post Appeals Mediation (PAM) Procedures for Non-Collection Cases. 

IRM 8.26.6 - Appeals Arbitration Procedures (Non-Collection Cases). 

IRM 8.26.8 - Compliance Assurance Process - Fast Track Settlement. 









Legal advice - 


IRM 33.3.3 - Appeals Settlement Guidelines. 

Settlement procedures - 

IRM 34.8.1 - Settlement Procedures Overview. 

IRM 34.8.2 - Settlement Procedures. 



IRM 35.5.2 - Settlements by Counsel. 

IRM 35.5.3 - Coordination of Settlements With Other Related Matters. 

IRM 35.5.4 - Settlement of Joint Committee Cases. 

IRM 35.5.5 - Arbitration and Mediation. 

Guiding principles for appeals - 

IRM 36.1.1 - Guiding Principles for Appeals. 

Appeal/Certiorari recommendations - 

IRM 36.2.1 - Appeal Recommendations in General. 

IRM 36.2.2 - Petition for Writ of Certiorari. 

IRM 36.2.3 - Conflicts in Appeal or Certiorari Recommendations and Settlement Offers. 

IRM 36.2.4 - Closing Appeal Cases. 

IRM 36.2.5 - Appeals of Tax Court Cases. 

IRM 36.2.6 - Area Counsel and Associate Chief Counsel Responsibilities in Tax Court 

Cases on Appeal. 











Publication 5 - Your Appeal Rights and How to Prepare a Protest if You Don’t Agree. 

Publication 3598 - What You Should Know About the Audit Reconsideration Process. 




Resolution. 














IRS Extension Of Fast Track Settlement For SB/SE Taxpayers Pilot Program, IRS Ann. 

2011-5; 2011-4 IRB 1 (01/24/2011). 

IRS Test Of Procedures For Mediation And Arbitration For Offer In Compromise And 

Trust Fund Recovery Penalty Cases In Appeals, IRS Ann. 2011-6; 2011-4 IRB 11 

(01/24/2011). 

IRS Appeals Arbitration Program, IRS Rev. Proc. 2006-44; IRB 800 (10/30/2006). 

IRS Formal Establishment Of Appeals Arbitration Program, IRS IR 2006-163 

(10/18/2006). 

IRS Appeals Dispute Resolution Process, IRS Rev. Proc. 2006-44, IRB 800 (10/18/2006). 

IRS To Offer Fast Track Settlement Program To SB/SE Taxpayers, IRS Ann. 2006-6, IRS 

FS-2006-21 (09/05/2006). 

IRS Determination Of Worker Classification, IRS FS-2006-21 (06/14/2006). 

Guiding Principles for Appeals - IRS Description of Appeals Division, IRM 36.1.1 

(08/11/2004). 

LMSB/Appeals Fast Track Settlement Procedure, IRS Rev. Proc. 2003-40 (06/23/2003). 

IRS Prohibition Of Ex Parte Communications Between Appeals Officers And Other 

Internal Revenue Service Employees, IRS Rev. Proc. 2000-43; IRB 404 

(10/23/2000). 


IRS Appeals Finalizes Ex Parte Rules, IRS IR-2000-70 (10/10/2000). 

IRS Trust Fund Recovery Penalty Assessments, IRS Policy Statement P-5-60 

(02/03/1993). 


IRS Definitions - Who are Employees, Rev. Rul. 87-41, 1987-1 CB 296 (01/1987). 

IRS Definitions, Dividends distributed by S Corporations, Rev. Rul. 74-44, 1974 CB 287 

(01/1974). 









IRS Form 872-D - Consent to Extend the Time on Assessment of Tax Return Preparer Penalty. 





IRS Form 4549-E - Income Tax Discrepancy Adjustment. 

IRS Form 12153 - Request for a Collection Due Process or Equivalent Hearing. 


IRS Form 12256 - Withdrawal of Request for Collection Due Process or Equivalent Hearing. 

IRS Form 13711 - Request for Appeal of Offer in Compromise. 

IRS Form 14017 - Application for Fast Track Settlement. 



Agreement. 


IRS Form 9423 - Collection Appeal Request. 

IRS Form 12153 - Request for a Collection Due Process Hearing. 


IRS Form Letter 3605-A - 30 Day Letter. 



IRS Letter 531 - Notice of Deficiency. 

IRS Letter 692 - Request for Consideration of Additional Findings. 

IRS Letter 1153 - Trust Funds Recovery Penalty Letter. 

IRS Letter 525 - General 30 Day Letter. 

IRS Letter 1389 - 30 Day Letter, Tax Shelter Activity. 

IRS Letter 3016 - IRS Section 6015 Preliminary Determination Letter (30 Day). 

IRS Letter 3391 - 30-Day Nonfiler Letter. 

IRS Letter 3727 - 30-Day Letter Notifying Taxpayer No Change to Original Report Disallowing EIC 

Based on Failure to Meet Residency Test for Children Claimed. 

IRS Letter 3728 - 30-Day Letter Notifying Taxpayer No Change to Original Report Partially Disallowing 

EIC Based on Failure to Meet Residency Test for 1 Child. 

TIGTA Form 5228 - Waiver of Rights to Remain Silent and of Right to Advice of Counsel. 

TIGTA Form 5230 - Advisement of Rights (Non-Custodial). 

TIGTA Form 8112 - Statement of Rights and Obligations. 



IRS Issues Updated Guidance on Ex Parte Communications (By Amy S. Elliott, Tax Notes Today, 2012 

TNT 32-1 - 02/16/2012). 

Violation Of IRS Appeals’ Ex Party Communications Proves to Have No Real Remedy For Taxpayers 

(By David M. Fogetl, California Tax Lawyer, P. 83, Spring 2007). 


Protest - Form Number One. 

Protest - Form Number Two. 

Protest - Form Number Three. 

Protest - Form Number Four. 

Section F-2000 - Some Tax Documents Issued By The U.S. Treasury/IRS. 

Section F-2000 - Form To Request A Technical Advice Memorandum. 

Section F-2000 - Some Of The IRC Sections Which Are Referred To As Being Part Of The Taxpayers’ 

Bill Of Rights. 

Section F-2000 - Tax Procedure (for A Brief Statement Of Some Tax Procedure Concepts). 

Section F-2000 - Summaries Of Important IRC Sections Dealing With Internal Revenue Service 

Procedure. 

Assignment 14 - - - Protestors And Frivolous Filings, Suits, And Arguments 
















Returns and records - 

6001 - Notice and regulations requiring records, statements, and special returns. 

6011 - General requirement of return, statement or list. 


6041 - Information at source. 




Fraud - 

Collections - 








6702 - Frivolous income tax return. 









6334 - Property exempt from levy. 


Suits brought by the United States - 








Protesters - 

Bell v. J.B. Hunt Transportation Inc. et al., 2011 TNT 99-20 (11th Cir. 05/20/2011). 




3406 - Backup withholding. 


Mooney v. Commissioner, TC Memo 2011-35 (02/07/2011). 








7454 - Burden of proof in fraud, foundation manager, and transferee cases. 


Hattman v. Commissioner, 202 Fed. Appx. 560 (3d Cir. 10/04/2006). 


United States v. Goltz, 2006 U.S. Dist. LEXIS 73610 (W.D. TX 09/28/2006). 


Link v. Commissioner, TC Memo 2006-146 (07/10/2006). 



Wheeler v. Commissioner, TC Memo 2006-109 (05/22/2006). 


Swain v. Commissioner, 118 TC 358 (05/03/2002). 


6501 - Limitation on assessment and collection. 



6662 - Imposition of accuracy-related penalty on underpayment. 



Higbee v. Commissioner, 116 TC 438 (06/06/2001). 

Frivolous filings - 


6662 - Imposition of accuracy-related penalty on underpayment. 



Catherine N. Alwxander v. Commissioner, 2012 TNT 55-13 (Tax Ct. 03/20/2012). 







6702 - Frivolous tax submissions. 


El Waamiq Ali v. Commissioner, 2012 TNT 25-19 (Tax Ct. 02/06/2012). 


Dykema v. Commissioner, 2012 TNT 21-19 (8th Cir. 01/31/2012). 


The Eighth Circuit, in an unpublished per curiam opinion imposing sanctions for a 

frivolous appeal, affirmed a Tax Court decision that dismissed an individual's 

challenge to a deficiency notice, upheld the assessments against him, and imposed 

frivolous argument penalties. 

Schlabach v. United States, 2011 TNT 246-6 (Fed. Cl. 12/19/2011). 







Wheeler v. Commissioner, T.C. Memo 2011-278 (11/23/2011). 





Slingsby v. Commissioner, TC Memo 2011-130 (06/13/2011). 



Bates v. Commissioner, 2011-1 USTC 50,434 (9th Cir. 06/07/2011). 




Ruhaak v. Commissioner, 2011 TNT 99-19 (7th Cir. 05/20/2011). 


Grunsted v. Commissioner, 2011 U.S. Tax Ct. LEXIS 23 (05/11/2011). 





Kubon v. Commissioner, TC Memo 2011-41 (02/14/2011). 




Holmes v. Commissioner, TC Memo 2011-31 (02/01/2011). 

72 - Annuities; certain proceeds of endowment and life insurance contracts. 





Barnes v. Commissioner, TC Memo 2010-30 (02/22/2010). 





Roytburd v. Commissioner, TC Memo 2008-198 (08/26/2008). 



Gillespie v. Commissioner, TC Memo 2007-202 (07/24/2007). 



Brumback v. Commissioner, TC Memo 2007-71 (03/28/2007). 




Keenan v. Commissioner, TC Memo 2006-260 (12/06/2006). 



Thomason v. Commissioner, TC Memo 2006-257 (11/28/2006). 




Faris v. Commissioner, TC Memo 2006-254 (11/27/2006). 




Leggett v. Commissioner, TC Memo 2006-253 (11/21/2006). 




Siron v. Commissioner, 203 Fed. Appx. 527 (4th Cir. 10/19/2006). 


Nicholls v. Commissioner, TC Memo 2006-218 (10/17/2006). 





Woofenden v. Arcaro, 201 Fed. Appx. 785 (1st Cir. 10/06/2006). 



Wood v. Commissioner, TC Memo 2006-203 (09/25/2006). 





Deyo v. United States, 2007-1 USTC 50,152 (D. CT 09/18/2006). 



Hanloh v. Commissioner, TC Memo 2006-194 (09/11/2006). 



Hassell v. Commissioner, TC Memo 2006-196 (09/11/2006). 


Dunbar v. Commissioner, TC Memo 2006-184 (08/30/2006). 



Kinslow v. Commissioner, TC Summary Op. 2006-137 (08/30/2006). 



Vincent v. Commissioner, 2006-2 USTC 50,541 (D. NV 07/19/2006). 


Bullock v. Commissioner, TC Memo 2006-139 (07/05/2006). 


Dibble v. United States, 2006-2 USTC 50,493 (W.D. MI 06/30/2006). 



Rodriguez v. United States, 2006-2 USTC 50,482 (D. AZ 06/26/2006). 




7432 - Civil damages for failure to release lien. 


Cote v. Commissioner, TC Memo 2006-129 (06/21/2006). 



Kilgore v. Commissioner, 183 Fed. Appx. 11 (1st Cir. 06/13/2006). 



Bascom v. Commissioner, 183 Fed. Appx. 118 (2d Cir. 06/01/2006). 


Gittinger v. Commissioner, 448 F.3d 831 (5th Cir. 05/09/2006). 


Cooper v. Commissioner, TC Memo 2006-241 (03/09/2006). 




Ralidis v. United States, 169 Fed. Appx. 390 (5th Cir. 03/01/2006). 






Crandall v. Commissioner, TC Memo 2005-286 (12/15/2005). 



Holliday v. Commissioner, TC Memo 2005-132 (06/01/2005). 


Saladino v. Commissioner, 63 Fed. Cl. 754 (01/14/2005). 


Funk v. Commissioner, 123 TC 213 (08/08/2004). 





Johnson v. Commissioner, 289 F.3d 452 (7th Cir. 05/03/2002). 


Collections, frivolous arguments - 

Karen Lee Carlson v. Commissioner, T.C. Memo 2012-76 (03/20/2012). 










James R. Garber v. Commissioner, 2012 TNT 36-13 (Tax Ct. 02/22/2012). 






7343 - Definition of term "person". 

Barry v. Commissioner, TC Memo 2011-127 (06/07/2011). 


Assessment of tax - 





Lawson v. Commissioner, TC Memo 2009-147 (06/23/2009). 


Individuals making tax-protestor arguments is liable for deficiencies, additional to tax - 

Palmer v. Commissioner, 2012 TNT 25-12 (Tax Ct. 02/06/2012). 

6020 - Returns prepared for executed by Secretary. 


6651 - Failure to file tax return and to pay tax. 








Administration: § 301.6651--Failure to File Tax Return or to Pay Tax. 



Administration: § 301.7207--Fraudulent Returns, Statements, or Other Documents. 

Examine the following sections of the IRS’ IR Manual. (See http://www.irs.gov/irm/index.html) - 


IRM 4.10.10 - Standard Paragraphs and Explanation of Adjustments. 




IRM 5.20.10 - Frivolous Tax Submissions Subject to a § 6702 Penalty. 










Publication 5 - Your Appeal Rights and How to Prepare a Protest if You Don’t Agree. 



Publication 3598 - What you Should Know About the Audit Reconsideration Process. 




Resolution. 













IRS Extension Of Fast Track Settlement For SB/SE Taxpayers Pilot Program, IRS Ann. 

2011-5; 2011-4 IRB 1 (01/24/2011). 


Trust Fund Recovery Penalty Cases In Appeals, IRS Ann. 2011-6; 2011-4 IRB 

11 (01/24/2011). 

IRS Appeals Arbitration Program, IRS Rev. Proc. 2006-44, IRB 800 (10/30/2006). 

IRS Appeals Dispute Resolution Process, IRS Rev. Proc. 2006-44, IRB 800 (10/18/2006). 

IRS Formal Establishment Of Appeals Arbitration Program, IRS IR 2006-163 

(10/18/2006). 

IRS To Offer Fast Track Settlement Program To SB/SE Taxpayers, IRS Ann. 2006-6, 

IRS FS-2006-21 (09/05/2006). 

IRS To Offer Fast Track Settlement Program To SB/SE Taxpayers, IRS Rev. Proc. 2006- 

44, IRB 800, IRS Ann. 2006-61 (09/05/2006). 

IRS Determination Of Worker Classification, IRS FS-2006-21 (06/14/2006). 


Guiding Principles for Appeals - IRS Description of Appeals Division, IRM 36.1.1 

(08/11/2004). 

LMSB/Appeals Fast Track Settlement Procedure, IRS Rev. Proc. 2003-40 (06/23/2003). 

IRS Appeals Finalizes Ex Parte Rules, IRS IR-2000-70 (10/10/2000). 

IRS Trust Fund Recovery Penalty Assessments, IRS Policy Statement P-5-60 

(02/03/1993). 










IRS Form 872-D - Consent to Extend the Time on Assessment of Tax Return Preparer Penalty 


IRS Form 8838 - Consent to Extend the Time to Assess Tax under Section 367-Gain Recognition 

Agreement. 


IRS Form 9423 - Collection Appeal Request. 

IRS Form 12153 - Request for a Collection Due Process Hearing. 




IRS Form 4549-E - Income Tax Discrepancy Adjustments. 









IRS Form Letter 3605-A - 30-day Letter. 

IRS Letter 525 - General 30 Day Letter. 

IRS Letter 531 - Notice of Deficiency. 

IRS Letter 692 - Request for Consideration of Additional Findings. 

IRS Letter 1153 - Trust Funds Recovery Penalty Letter. 

IRS Letter 1389 - 30 Day Letter, Tax Shelter Activity. 

IRS Letter 3016 - IRC Section 6015 Preliminary Determination Letter (30 Day). 

IRS Letter 3391 - 30-day Nonfiler Letter. 

IRS Letter 3727 - 30-day Letter Notifying Taxpayer No Change to Original Report Disallowing EIC 

Based on Failure to Meet Residency Test for Children Claimed. 


IRS Letter 3728 - 30-day Letter Notifying Taxpayer No Change to Original Report Partially Disallowing 

EIC Based on Failure to Meet Residency Test for Child. 


IRS Document 5661-A - In-Custody Statement of Rights. 









Section F-010 - IRS Q And A (A Transcript Of A Tape Of A Meeting Among CID, A Representative Of 

Of Acting Co., LLC, And Two IRS Special Agents). 

Protest - Form Number One. 

Protest - Form Number Two. 

Protest - Form Number Three. 

Protest - Form Number Four. 

Assignment 15 - - - Employment Taxes, Responsible Persons, Trust Funds, And Special Penalties 
















Definitions - 



Liability for tax - 

7501 - Liability for taxes withheld or collected. 

FICA tax on employees - 

3101 - Rate of tax. 

3102 - Deductions of tax from wages. 

FICA tax on employers - 


3112 - Instrumentalities of the United States. 

FICA general provisions - 


3122 - Federal service. 

3123 - Deductions as constructive payments. 

3124 - Estimate of revenue reduction. 

3125 - Returns in the case of governmental employees in states, Guam, American Samoa, and 

the District of Columbia. 

3126 - Return and repayment by government employer. 

3127 - Exemption for employers and their employees where both are members of religious faiths 

opposed to participation in social security act programs. 

3128 - Short title. 

FUTA rates and credits - 


3302 - Credits against tax. 

3303 - Conditions of additional credit allowance. 

FUTA state laws - 

3304 - Approval of state laws. 

3305 - Applicability of state laws. 

FUTA general provisions - 


3307 - Deductions as constructions payments. 

3308 - Instrumentalities of the United States. 

3309 - State law coverage of service performed for nonprofit organizations or governmental 

entities. 

3310 - Judicial review. 


Withholding from wages - 




3403 - Liability for tax. 

3404 - Return and payment by government employer. 

3405 - Special rules for pensions, annuities, and certain other deferred income. 


Liens, levies, hearings, etc. 





Collection, deductibility, and errors - 

3501 - Collection and payment of taxes. 

3502 - Nondeductibility of taxes in computing taxable income. 

3503 - Erroneous payments. 

Agents and third parties - 

3504 - Acts performed by agents. 

3505 - Liability of third parties paying or providing for wages. 

Civil penalties - 



6672 - Failure to collect and pay over tax or attempt to evade or defeat tax. 

7501 - Liability for taxes withheld of collecting. 

3510 - Coordination of collection of domestic service employment taxes with collection of 

income taxes. 

Crimes and punishments - 

7201 - Attempt to evade or defeat taxes. 

7202 - Willful failure to collect or pay over tax. 

7203 - Willful failure to file return, supply information. 

7204 - Fraudulent statement or failure to make statement to employees. 


7206 - Fraudulent and false statement. 



7212 - Attempts to interfere with administration of Internal Revenue laws. 




3506 - Individuals providing companion sitting placement services. 


Returns - 

3507 - Advance payment of earned income credit. 

3508 - Treatment of real estate agents and direct sellers. 

3509 - Determination of employer's liability for certain employment taxes. 


Judicial proceedings by taxpayers - 



Section 530 Of The Revenue Act Of 1978. 


Who is an “employer”? - 

United States v. James L. Cooke Jr. et al., 2011 TNT 64-29 (S.D. IN 03/31/2011). 

3102 - Deduction of tax from wages. 



United States v. Cooke, 2011 U.S. Dist. LEXIS 35227 (S.D. IN 03/31/2011). 





McNamee v. Department of the Treasury, 488 F.3d 100 (2d Cir. 05/23/2007). 





3402 - Income tax collected at the source. 


Littriello v. United States et al., 2005 WL 1173277 (W.D. KY 05/18/2005). 



United States v. Fior D'Italia, 536 U.S. 238 (06/17/2002). 

446 - General rule for methods of accounting. 





6053 - Reporting of tips. 



United States v. Cleveland Indians Baseball Co., 532 U.S. 200 (04/17/2001). 

Who is an “employee”? - 






Donald G. Cave, A Professional Law Corp. v. Commissioner, 2012 TNT 58-19 (5th Cir. 

03/22/2012). 







Desert Valley Painting & Drywall Inc. et al. v. United States, 2011 TNT 215-18 (D. NV 11/03/ 

2011). 



D&R Financial Services Inc. v. Commissioner, 2011 TNT 211-15 (Tax Ct. 10/31/2011). 




Western Management Inc. et al. v. United States, 2011 TNT 177-14 (Fed. Cl. 09/09/2011). 


Schramm et ux. v. Commissioner, 2011 TNT 169-8 (8/30/2011). 

62 - Adjusted gross income defined. 


Byers v. Commissioner, 2011 TNT 135-17 (8th Cir. 07/13/2011). 

162 - Trade or business expenses. 



Anderson v. Commissioner, 2011 U.S. App. LEXIS 7985 (1st Cir. 03/15/2011). 


Peno Trucking, Inc. v. Commissioner, 296 Fed. Appx. 449 (6th Cir. 10/03/2008). 







7436 - Proceeding for determination of employment status. 


Harper v. Commissioner, TC Summary Op. 2007-133 (07/30/2007). 






United States v. Mt. Sinai Medical Center of Florida, Inc., 486 F.3d 1248 (11th Cir. 05/18/2007). 




Graves v. Commissioner, 220 Fed. Appx. 601 (9th Cir. 02/08/2007). 


This case discusses being an employee in a sole proprietorship. Here, the court found that 

Graves was considered a salaried employee. 

Orion Contra. Trust v. Commissioner, TC Memo 2006-211 (09/27/2006). 




Munoz v. Commissioner, TC Summary Op. 2006-107 (07/17/2006). 


Gorospe v. Commissioner, 446 F.3d 1014 (9th Cir. 05/03/2006). 



W. Mgmt. v. Commissioner, 176 Fed. Appx. 778 (9th Cir. 04/12/2006). 




Abdullah v. Commissioner, TC Summary Op. 2006-32 (02/21/2006). 



Montagne v. Commissioner, 166 Fed. Appx. 265 (8th Cir. 02/10/2006). 

183 - Activities not engaged in for profit. 


Specialty Transp. & Delivery Servs. v. Commissioner, 91 Fed. Appx. 787 (3d Cir. 03/12/2004). 








Kumpel v. Commissioner, TC Memo 2003-265 (09/10/2003). 





St. Louis Cardinals, L.P. v. United States, 185 F.Supp.2d 1043 (E.D. MO 05/11/2001). 





Unger v. United States, 1999 WL 511768 (S.D. NY 07/20/1999). 


Bubble Room, Inc. v. United States, 159 F.3d 553 (Fed. Cir. 10/16/1998). 









6053 - Reporting of tips. 


Options for Senior Am. Corp. v. United States, 11 F.Supp.2d 666 (D. MD 06/14/1998). 

Deduction of tax from wages - 






Bowlen v. United States, 956 F.2d 723 (7th Cir. 02/12/1992). 



6671 - Rules for application of assessable penalties. 




United States v. Eaton, 2011 TNT 110-19 (E.D. CA 06/06/2011). 




6071 - Time for filing returns and other documents. 


6151 - Time and place for paying tax shown on returns. 

6302 - Mode or time of collection. 

Responsible persons for trust fund penalty assessment - 

John A. Tarpoff v. United States, 2012 TNT 63-23 (S.D. IL 03/29/2012). 



Johnson v. United States, 2012 TNT 59-22 (D. MD 03/22/2012). 

6303 - Notice and demand for tax. 

6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax. 


Louis Kobus Jr. v. United States, 2012 TNT 40-15 (Fed Cl. 02/28/2012). 








7425 - Discharge of liens. 


John A. Tarpoff v. United States, 2012 TNT 33-13 (S.D. IL 02/15/2012). 






Westerman v. United States, 2012 TNT 25-16 (W.D. AR 02/03/2012). 





Dintelman v. United States, 2012 TNT 25-17 (E.D. AR 02/03/2012). 





United States v. Hulick, 2012 TNT 13-15 (D. NH 01/18/2012). 


Jimenez v. United States, 2011 TNT 246-7 (C.D. CA 12/19/2011). 






Proceeds from employment discrimination suit are taxable - 

Ahmed v. Commissioner, 2011 TNT 247-8 (Tax Ct. 12/22/2011). 


Who is a "responsible person"? - 

Steven A. Gray v. United States, 2012 TNT 34-37 (N.D. CA 02/16/2012). 



Martinez D/B/A Martinez Trucking v. United States, 2012 TNT 5-28 (Fed. Cl. 01/05/2012). 

530 - Coverdell education savings accounts. 




United States v. David M. Hulick et al., 2011 TNT 237-15 (D. NH 12/07/2011). 



6672 - Failure to collect and pay tax, or attempt to evade or defeat tax. 

United States v. Anthony D. Cuda, 2011 TNT 196-23 (W.D. PA 10/04/2011). 



United States v. Patrick F. Reardon, 2011 TNT 178-19 (E.D. MI 09/12/2011). 

6320 - Notice and opportunity for hearing upon filing of notice of lein. 





6672 - Failure to collect and over tax, or attempt to evade or defeat tax. 

Harris v. United States, 2011 TNT 128-18 (D. AZ 06/30/2011). 





United States v. David M. Hullick et ux. et al., 2011 TNT 128-16 (D. NH 06/30/2011). 







J.J. Re-Bar Corp., Inc. v. United States, 2011 TNT 123-13 (9th Cir. 06/24/2011). 





Suhadolnik v. United States, 2011-1 USTC 50,441 (C.D. IL 06/02/2011). 








Reppert v. IRS, 2011 U.S. App. LEXIS 6160 (11th Cir. 03/24/2011). 


Newbill v. United States, 2010-2 USTC 50,745 (E.D. VA 11/22/2010). 


Savona v. United States, 2007-2 USTC 50,788 (S.D. CA 10/15/2007). 


Hagen v. United States, 485 F.Supp.2d 622 (D. MD 04/30/2007). 



Ferguson v. United States, 484 F.3d 1068 (8th Cir. 04/27/2007). 


Cook v. United States, 2006 U.S. Dist. LEXIS 92634 (S.D. IN 12/21/2006). 


Woolman v. United States, 2007-1 USTC 50,182 (E.D. PA 11/03/2006). 


Boyajian v. United States, 2007-1 USTC 50,186 (D. NJ 10/16/2006). 


Hener v. United States, 2006 U.S. Dist. LEXIS 70845 (D. NJ 09/29/2006). 


Robertson v. United States, 2006 Bankr. LEXIS 2775 (W.D. TX 09/25/2006). 



Jefferson v. United States, 459 F.Supp.2d 685 (N.D. IL 09/21/2006). 


Harold v. United States, 2006 U.S. App. LEXIS 20603 (6th Cir. 08/11/2006). 


Benitez v. United States, 2006 U.S. Dist. LEXIS 69014 (D. PR 08/09/2006). 


Sgro v. United States, 2006 U.S. Dist. LEXIS 52295 (W.D. PA 07/28/2006). 


In re Branagan, 345 Bankr. 144 (E.D. PA 05/12/2006). 



Thatcher v. IRS (In re Thatcher), 2006 Bankr. LEXIS 1626 (M.D. PA 04/26/2006). 




United States v. Sage, 412 F.Supp.2d 406 (S.D. NY 01/31/2006). 


Cappetta v. United States, 2006-1 USTC 50,174 (N.D. IL 01/09/2006). 


United States v. Novelli, 381 F.Supp.2d 1125 (C.D. CA 06/20/2005). 



United States v. Marino, 138 Fed. Appx. 299 (11th Cir. 03/29/2005). 


Thosteson v. United States, 331 F.3d 1294 (11th Cir. 06/02/2003). 


Mortenson v. National Union Fire Insurance Company of Pittsburgh, PA, 249 F.3d 667 (7th Cir. 

05/04/2001). 



In re Treacy, 255 Bankr. 656 (E.D. PA 09/19/2000). 




Foreclosure of tax liens to satisfy employment taxes - 

United States v. Bibin, Jr., 2011 TNT 248-15 (E.D. MI 12/22/2011). 





Who owes the 100% penalty of section 6672? - 

Grunspan v. United States, 2012 TNT 57-16 (N.D. OH 03/21/2012). 





Morgan v. Commissioner, 2011 TNT 244-12 (12/19/2011). 



6672 - Failure to collect and pay over tax, or attempt too evade or defeat tax. 

Beard v. United States, 2011 TNT 174-12 (Fed. Cl. 09/07/2011). 



Moore v. United States. 2011 TNT 152-16 (S.D. IA 08/05/2011). 

6672 - Failure to collect and pay over tax, or attempt too evade or defeat tax. 

J.J. Re-Bar Corp., Inc. v. United States, 2011 TNT 123-13 (9th Cir. 

06/24/2011). 




Meaning of “willfulness” test in section 6672 - 

In re Thorne, 2011 Bankr. LEXIS 1084 (E.D. NC 03/24/2011). 



O'Brien v. United States, 2011 U.S. Dist. LEXIS 24021 (D. NV 03/09/2011). 


Brown v. United States, 2011-1 USTC 50,228 (M.D. FL 02/15/2011). 







United States v. Quinn, 2011-1 USTC 50,210 (D. KS 02/03/2011). 


Colosimo v. United States, 630 F.3d 749 (8th Cir. 01/25/2011). 








D'Angelo v. United States, 2011-1 USTC 50,179 (11th Cir. 01/24/2011). 


Ligas v. United States, 549 F.3d 497 (7th Cir. 12/01/2008). 


Paris v. United States, 2006 U.S. Dist. LEXIS 73795 (M.D. FL 10/10/2006). 


Renfro v. United States, 2006 U.S. Dist. LEXIS 49541 (N.D. TX 07/19/2006). 


Savage v. United States, 2006 U.S. Dist. LEXIS 9014 (E.D. CA 02/22/2006). 


Logal v. United States, 195 F.3d 229 (5th Cir. 11/22/1999). 



Wright v. United States, 809 F.2d 425 (7th Cir. 01/14/1987). 

What is “reasonable cause”? - 


Custom Stairs & Tile Ltd. v. Commissioner, 2011 TNT 129-11 (07/05/2011). 





Majestic Communications Group, Inc. v. United States, 2011 TNT 122-21 (S.D. MS 06/22/2011). 



Pacific West Financial & Insurance Company v. Commissioner, TC Memo 2011-143 (06/22/2011). 






Garrison v. Commissioner, TC Memo 2010-261 (12/01/2010). 


6214 - Determination by Tax Court. 



Staff It, Inc. v. United States, 482 F.3d 792 (5th Cir. 03/22/2007). 





Scanlon White, Inc. v. Commissioner, 472 F.3d 1173 (10th Cir. 12/19/2006). 


Shannon v. Commissioner, TC Summary Op. 2006-176 (10/25/2006). 



Univ. of Chi. Hosps. v. United States, 2006-2 USTC 50,520 (N.D. IL 09/08/2006). 



Combs v. Commissioner, TC Summary Op. 2006-132 (08/28/2006). 




Rendall v. Commissioner, TC Memo 2006-174 (08/21/2006). 




USA Fin. Servs. v. United States IRS, 459 F.Supp.2d 440 (E.D. VA 08/02/2006). 


Lanco Inns, Inc. v. United States, 2006-2 USTC 50,422 (N.D. NY 06/30/2006). 



Turner v. Commissioner, 126 TC 299 (05/16/2006). 


Hess v. Commissioner, TC Summary Op. 2006-66 (04/26/2006). 



Staff It, Inc. v. United States, 2006-1 USTC 50,188 (S.D. TX 02/09/2006). 



United States v. Musal, 421 F.Supp.2d 1153 (S.D. IA 01/25/2006). 


McGrath v. United States, 2004-2 USTC 50,409 (D. OR 09/20/2004). 


Norwalk Liquidating, Inc. v. United States, 159 F.Supp.2d 684 (N.D. OH 06/21/2001). 




6161 - Extension of time for paying tax. 




Van Camp & Bennion v. United States, 251 F.3d 862 (9th Cir. 06/06/2001). 



6161 - Extension of time for paying tax. 





Atlas Therapy, Inc. v. United States, 66 F.Supp.2d 1203 (N.D. AL 04/05/1999). 





Cinema Art Theatre of Springfield, Inc. v. United States, 46 F.Supp.2d 812 (C.D. IL 03/26/1999). 







Procedure and Administration: § 301.6205-1--Special Rules Applicable to Certain 

Employment Taxes. 



Procedure and Administration: § 301.6413-1--Special Rules Applicable to Certain Employment 

Taxes. 



Procedure and Administration: § 301.7507-1--Exception of Employment Taxes. 




Code Of Federal Regulations Title 26--Internal Revenue, 1954, Chapter 1 --Internal Revenue Service 

Department Of The Treasury Subchapter C-- Employment Taxes And Collection Of Income 


Tax At Source Part 31 --Employment Taxes And Collection Of Income Tax At Source Subpart 

B --Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code Of 1954) General 

Provisions § 31.3121(d)-1 --Who Are Employees. 

Code of Federal Regulations, Title 26--Internal Revenue Chapter 1--Internal Revenue Service, 

Department of the Treasury Subchapter A--Internal Revenue Practice, Part 1--Income 

Taxes and Part 301--Procedure and Administration, Treasury Decision 9518, RIN 1545- 

BJ52 --Final Regulations Concerning Mandatory E-Filing of Individual Returns by Paid 

Preparers. 


Statewide financial policies and procedures - 

IRM 1.32.7 - Estimating Unemployment Trust Fund Costs. 

Returns and document analysis - 

IRM 3.11.13 - Employment Tax Returns. 

IRM 3.11.14 - Income Tax Returns for Estates and Trusts (Form 1041, 1041-QFT, and 1041-N). 

IRM 3.11.154 - Unemployment Tax Returns. 

Error resolution - 

ISRP system - 


IRM 3.12.14 - Income Tax Returns for Estates and Trusts (Form 1041, 1041-QFT, and 1041-N). 





IRM 4.4.10 - Employment/Excise Tax Adjustments. 


IRM 4.23 - Employment Tax. 


IRM 4.23.2 - Employment Tax Examination Objectives. 

IRM 4.23.3 - Classification, Selection and Assignment of Employment Tax Cases. 

IRM 4.23.4 - Workpapers - Employment Tax Examinations. 

IRM 4.23.5 - Technical Guidelines for Employment Tax Issues. 

IRM 4.23.6 - Classification Settlement Program (CSP). 

IRM 4.23.7 - Employment Tax on Tip Income. 

IRM 4.23.8 - Determining Employment Tax Liability. 

IRM 4.23.9 - Employment Tax Penalty and Fraud Procedures. 

IRM 4.23.10 - Report Writing Guide for Employment Tax Examinations. 

IRM 4.23.11 - Prompt Action in Deficiency and Overassessment Cases. 


IRM 4.23.13 - Employment Tax Refund or Abatement Claims. 

IRM 4.23.14 - Statute Control and Extension. 

IRM 4.23.15 - Technical Advice From the Office of Chief Counsel. 

IRM 4.23.16 - Employment Tax - Appeals Procedures. 

IRM 4.23.17 - Preparer Penalty Procedures for SB/SE Employment Tax. 


IRM 4.26.7 - Penalties. 


IRM 5.17.7 - Liability of Third Parties for Unpaid Employment Taxes. 

Trust fund compliance - 

IRM 5.7 - Trust Fund Compliance. 

IRM 5.7.3 - Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty 

(TFRP). 

IRM 5.7.4 - Investigation and Recommendation of TFRP. 


IRM 5.7.7 - Payment Application and Refund Claims. 

IRM 5.7.8 - In-Business Repeater Trust Fund Taxpayers. 

IRM 5.7.9 - Federal Contractors. 

IRM 5.7.10 - Control Point Monitoring (CPM) Trust Fund Recovery Penalty (TFRP) Case 

Processing. 


IRM 5.14.5 - Streamlined, Guaranteed and In-Business Trust Fund Express Installment 

Agreements. 

IRM 5.14.7 - BMF Installment Agreements. 


IRM 5.19.14 - Trust Fund Recovery Penalty (TFRP). 

Exempt organizations determinations manual - 

IRM 7.25.17 - Supplemental Unemployment Benefit Trust. 

Appeals function - 


Trust fund recovery penalty (TFRP) - 

IRM 8.25 - Trust Fund Recovery Penalty (TFRP). 

IRM 8.25.1 - Trust Fund Recovery Penalty (TFRP) Overview and Authority. 

IRM 8.25.2 - Trust Fund Recovery Cases Worked in Appeals. 

IRM 8.25.3 - Processing and Closing Procedures for TFRP Cases. 





Interest - 

IRM 20.1.1 - Introduction and Penalty Relief. 

IRM 20.1.2 - Failure to File/Failure to Pay Penalties. 

IRM 20.1.3 - Estimated Tax Penalties. 

IRM 20.1.4 - Failure to Deposit Penalty. 

IRM 20.1.5 - Return Related Penalties. 


IRM 20.1.7 - Information Return Penalties. 

IRM 20.1.8 - Employee Plans and Exempt Organizations Miscellaneous Civil Penalties. 


IRM 20.1.10 - Miscellaneous Penalties. 

IRM 20.1.11 - Excise Tax and Estate and Gift Tax Penalties. 

IRM 20.1.12 - Penalties Applicable to Incorrect Appraisals. 

IRM 20.2.12 - Employment Taxes. 


Publication 15-A - Employer’s Supplemental Tax Guide. 

Publication 1779 - Independent Contractor or Employee. 

Publication1976 - Independent Contractor or Employee? Section 530 Employment Tax Relief 

Requirements. 












DOJ Says Atlanta Resident Convicted for Failure to Pay Payroll Taxes (Tax Notes Today, 

2012 TNT 65-23 - 04/03/2012). 

DOJ Announces Denver Business Owner Convicted of Failing to Pay Employment Taxes 



DOJ Says Iowa Construction Company and Owner Ordered to Pay Employment Taxes 


IRS issues Guidance on Answering Foreign Financial Account Questions on 2011 Tax 

and Information Returns (Tax Notes Today, IRS Notice 2011-31; 2011-17 IRB 

724 ; 2011 TNT 62-11 - 03/30/2011). 

Second Special Voluntary Disclosure Initiative Opens; Those Hiding Assets Offshore Face 

Aug. 31 deadline, IRS IR-2011 - 14; 2011 IRB LEXIS 81 (02/08/2011). 


Trust Fund Recovery Penalty Cases In Appeals, IRS Ann. 2011-6; 2011-4 IRB 

433 (12/30/2010). 

Definition - Wages, IRS Rev. Rul. 74-44; 1974 C.B. 287 (01/1974). 

Definition - Who are Employees, IRS Rev. Rul. 87-41; 1987-1 C.B. 287 (01/1987). 



IRS Form 2751 - Proposed Assessment of Trust Fund Recovery Penalty. 


















Examine the following articles, letters, etc. from professio nal individuals - 

Practitioner Warns of Potential Employee Plan Failures Resulting From VCSP (By Wesley Elmore and 

Kristen A. Parillo, 2012 TNT 35-21 - 02/22/2012). 

DOJ Announces Order for Iowan, Corporation to Pay Employment Taxes (Tax Notes Today, 2011 TNT 

22-32 - 02/01/2012). 


IRS Addresses FICA Tax Liability for Wages Paid to Prisoners (Tax Notes Today, 2012 TNT 66-24 - 

01/13/2012). 

Is th IRS Independent Contractor Settlement Program a Good Deal? (Tax Notes Today, 2011 TNT 

208-11 - 10/27/2011). 

Can Franchisees Be Recast As Employees? (By Robert W. Wood, Tax Notes Today - 2011 TNT 57-7 - 

03/24/2011). 


Section F-070 - IRS Q and A. (Transcript of a Tape of a Meeting Among CID and a 

representative of Accounting Co., LLC, Account, and Two Special Agents with 

the Internal Revenue Service). 

Assignment 16 - - - A Proper Return, An Improper Return, And No Return 































6704 - Failure to keep records necessary to meet reporting requirements under Section 6047(d). 

6705 - Failure by broker to provde notice to payors. 

6706 - Original issue discount information requirements tax shelters - Failure to furnish 





6723 - Failure to comply with original information reporting requirements. 



When is a return a return? - 

Beard v. Comm'r, 82 TC 766 (1984). 







United States v. Grabinski, 727 F.2d 681 (1984). 



6091 - Place for filing returns or other documents. 


Department of Revenue v. Welch, 651 P.2d 721 (09/28/1982). 


U.S. v. Pilcher, 672 F.2d 875 (04/05/1982). 



Reiff v. Comm'r, 77 TC 1169 (1981). 






Brobeck v. Comm'r, TC Memo 1980-239 (08/08/1980). 



Garner v. United States, 424 U.S. 648 (1976). 




7602 - Examinations of books and witnesses. 


United States v. Drexler, 1973 U.S. Dist. LEXIS 10848 (D. MN 11/30/1973). 


United States v. Porth, 426 F.2d 519 (04/10/1970). 

The Sixteenth Amendment of the Constitution of the United States of America. 




6531 - Periods of limitation on criminal prosecutions. 



United States v. Sullivan, 274 U.S. 259 (1927). 

Improper return - 


James A. Williams Trust and James Williams v. United States, 2012 TNT 1-32 (Fed. Cl. 1 

2/29/2011). 



Miguel Robleto v. Commissioner, 2012 TNT 45-16 (9th Cir. 03/06/2012). 



Katzman v. Essex Waterfront Owners LLC et al., 2011 TNT 215-21 (2d Cir. 11/04/2011). 

6049 - Returns regarding payments of interest. 



No return - 

7434 - Civil damages for fraudulent filing of information returns. 

McNeil v. Commissioner, TC Memo 2011-150 (06/28/2011). 






7851 - Applicability of revenue laws. 

United States v. Dominic Joseph Maga, 2012 TNT 66-7 (S.D. OH 04/04/2012). 


Estate of Marilyn Block v. Commissioner, TC Memo 2011-145 (06/27/2011). 








Erwin v. Commissioner, TC Summary Op. 2006-172 (10/24/2006). 



United States v. Redhead, 2006 U.S. App. LEXIS 21237 (5th Cir. 08/18/2006). 


Diamond Plating Co. v. United States, 390 F.3d 1035 (7th Cir. 12/06/2004). 



Beard v. Commissioner, 82 TC 766 (05/24/1984). 







United States v. Grabinski, 727 F.2d 681 (8th Cir. 02/02/1984). 




United States v. Moore, 627 F.2d 830 (7th Cir. 08/22/1980). 






United States v. Johnson, 577 F.2d 1304 (5th Cir. 08/10/1978). 








Reporting Requirements for Tax Return Preparers. 








Department of the Treasury Subchapter A--Internal Revenue Practice, Part 1--Income Taxes 

and Part 301--Procedure and Administration, Treasury Decision 9518, RIN 1545-BJ52--Final 

Regulations Concerning Mandatory E-Filing of Individual Returns by Paid Preparers. 






Administration: § 301.6020--Returns Prepared or Executed by District Directors or Other 

Internal Revenue Officers. 




Administration: § 301.6689-- Failure to File Notice of Redetermination of Foreign Tax. 



Administration: § 301.6679--Failure to File Returns, Etc. with Respect to Foreign Corporations 

or Foreign Partnerships for Taxable Years Beginning after September 3, 1982. 


Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes, Procedure and 

Administration, Information and Returns, Returns and Records: § 1.6050I-1--Returns Relating to 

Cash in Excess of $10,000 Received in a Trade or Business. 



Administration: § 301.6652-1--Failure to File Certain Information Returns. 



Administration: § 301.6653--Failure to Pay Tax. 



Administration: § 301.6728-1A--Failure to Include Correct Information. 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service, Department 

of the Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure and 

Administration: § 301.6001-1--Notice or Regulations Requiring Records, Statements, and Special 

Returns. 



Administration: § 301.6011-1--General Requirement of Return, Statement or List. 

Code Of Federal Regulations, Title 26--Internal Revenue; Chapter I-Internal Revenue Service, Department 

Of The Treasury; Subchapter A--Income Tax; Part 1--Income Taxes; Procedure and 

Administration; Information And Returns; Returns And Records; Information Returns (Current 

Through August 4, 1998; 63 Fr 41688). 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter1--Internal Revenue Service, Department 

of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes, Procedure and 

Administration; Information and Returns; Returns and Records; Information Returns. 




IRM 3.11.8 - Information Return Processing. 

IRM 3.11.12 - Exempt Organization Returns. 



IRM 3.11.14 - Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N). 

IRM 3.11.15 - Return of Partnership Income. 

IRM 3.11.16 - Corporate Income Tax Returns. 

IRM 3.11.22 - Employee Plan Excise Tax Return. 

IRM 3.11.23 - Excise Tax Returns. 

IRM 3.11.25 - Miscellaneous Tax Returns. 

IRM 3.11.26 - Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns. 

IRM 3.11.106 - Estate and Gift Tax Returns. 












IRM 3.12.106 - Estate Tax Returns - Paper Correction Processing. 


IRM 3.12.251 - Corporation Income Tax Returns. 



IRM 4.4.20 - Missing Returns and Error Accounts. 



Nonfiled returns - 

IRM 4.12.1 - Nonfiled Returns. 

Collecting process - 

IRM 5.1.11 - Delinquent Return Accounts. 

IRM 5.19.2 - Return Delinquency. 





Publication 17 - Your Federal Income Tax (For Individuals). 



Publication 505 - Tax Withholding and Estimated Tax. 


Publication 730 - Important Tax Records. 


Publication 919 - How do I Adjust My Tax Withholding? 

Publication 1346 - Electronic Return File Specifications for Individual Income Tax Returns. 

Publication 2105 - Why do I have to Pay Taxes? 
















IRS Form 1040 - U.S. Individual Income Tax Return. 

Inst 1040 (Tax Tables) - Tax Table and Tax Rate Schedules. 

IRS Form 1040-ES - Estimated Tax for Individuals. 

IRS Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship. 

IRS Form 2350 - Application of Extension of Time to File U.S. Income Tax Return. 

IRS Form 4868 - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. 

IRS Form 8879 - IRS e-file Signature Authorization. 


IRS Issues Final Regs On Mandatory E-Filing Of Individual Returns (By Paid Return Preparers, Tax Notes 

Today - 2011 TNT 60-10 - IRS Final Regulations (03/29/2011). 


Assignment 17 - - - Is There A Constitutional Right To Omit Some Required Information From A Tax 

Return? 



















United States v. Saussy, 802 F.2d 849 (6th Cir. 10/01/1986). 



United States v. Leidendeker, 779 F.2d 1417 (9th Cir. 01/07/1986). 


United States v. O'Brien, 420 F.Supp. 834 (D. CT 09/29/1976). 

4401 (IRC 1974) - Imposition of tax. 

4411 (IRC 1974) - Imposition of tax. 

4424 (IRC 1974) - Disclosure of wagering tax information. 

6107 - Income tax return preparer must furnish copy of return to taxpayer and must retain a copy 

or list. 

6806 - Occupational tax stamps. 

Garner v. United States, 424 U.S. 648 (03/23/1976). 

165 - Losses. 




Mackey v. United States, 401 U.S. 667 (04/05/1971). 

4401 - Imposition of tax. 


4412 - Registration. 



United States v. Sullivan, 274 U.S. 259 (1927). 










Administration: § 301.6723-1A--Failure to Include Correct Information. 



Administration: § 301.6151--Time and Place for Paying Tax Shown on Returns. 




























IRM 3.12.106 - Estate Tax Returns - Paper Correction Processing. 


IRM 3.12.251 - Corporation Income Tax Returns. 



IRM 4.4.20 - Missing Returns and Error Accounts. 



Nonfiled returns - 

IRM 4.12.1 - Nonfiled Returns. 

Collecting process - 

IRM 5.1.11 - Delinquent Return Accounts. 

IRM 5.19.2 - Return Delinquency. 










IRM 25.1.6 - Civil Fraud. 

IRM 25.1.7 - Failure to File. 



















Assignment 18 - - - Payments Of Taxes By Taxpayers 


















Estate of Marilyn Block v. Commissioner, TC Memo 2011-145 (06/27/2011). 




Huskins v. United States, 75 Fed. Cl. 659 (03/16/2007). 




6075 - Time for filing estate and gift tax returns. 

6151 - Time and place for paying tax shown on return. 






Procedure and Administration: § 301.6153-1--Installment Payments of Estimated 

Income Tax by Individuals. 



301--Procedure and Administration: § 301.6155-1--Payment on Notice and Demand. 



Procedure and Administration: § 301.6311-1--Payment by Check or Money Order. 



301--Procedure and Administration: § 301.6311-2--Payment by Credit Card and Debit 

Card. 



301--Procedure and Administration: § 301.6315-1--Payments of Estimated Income Tax. 



301--Procedure and Administration: § 301.6402-4--Payments in Excess of Amounts 

Shown on Return. 



301--Procedure and Administration: § 301.7502-1--Timely Mailing of Documents and 

Payments Treated as Timely Filing and Paying. 






Administration: § 301.6151--Time and Place for Paying Tax Shown on Returns. 



Administration: § 301.6316-1--Payment of Income Tax in Foreign Currency. 



Administration § 301.6316-3--Allocation of Tax Attributable to Foreign Currency. 




Administration: § 301.6689--Failure to File Notice of Redetermination of Foreign Tax. 



IRM 3.17.277 - Electronic Payments. 


IRM 4.4.24 - Payments and Remittances. 

Examination collectability - 

IRM 4.20.3 - Soliciting Payment. 

IRM 4.20.4 - Installment Agreements. 


IRM 5.1.2 - Remittances, Form 809 and Designated Payments. 



Bankruptcy and other insolvency - 

IRM 5.9.15 - Payments in Bankruptcy. 


Interest - 

IRM 5.14.2 - Partial Payment Installment Agreements and the Collection Statute Expiration Date 

(CSED). 

IRM 5.14.3 - Deadlines and Payments and Requests for Installment Agreements Made to Delay 

Collection. 

IRM 20.2.4 - Overpayment Interest. 

IRM 20.2.5 - Interest on Underpayments. 

Decisions, orders of dismissal, and other final judgements - 

IRM 35.8.3 - Overpayments. 



Publication 966 - Electronic Choices to Pay All Your Federal Taxes. 


Publication 3611 - IRS e-file Electronic Payment Options. 

Publication 4714 - Payment Options. 

Publication 4849 - Can't Pay the Tax You Owe Fact Sheet. 

Publication 4853 - Do You Owe Federal Taxes?. 














IRS Form 1040-V - Payment Voucher. 

IRS Form 1041-V - Payment Voucher. 

IRS Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship. 

IRS Form 2159 - Payroll Deduction Agreement. 

IRS Form 4669 - Statement of Payments Received. 


IRS Form 13287 - Bank Payment Problem Identification. 



Assignment 19 - - - Refund, Abatement, Or Equitable Recoupment Granted Or Denied By IRS 

















Assessment - 


Abatements, Credits, and Refunds - 

6402 - Authority to make credits for refunds. 


Limitations on Credit or Refund - 

Interest - 



6514 - Credit or refunds after period of limitation. 


Receiverships - 

6621 - Determination of rate of interest. 


Judicial Proceedings - 






Miscellaneous Provisions - 




Refunds granted - 

Christian Coalition of Florida Inc. v. United States, 2011 TNT 221-19 (11 th Cir. 11/15/2011). 

501 - Exemption from tax on corporations, certain trusts, etc. 








United States v. Clintwood Elkhorn Mining Co., 553 U.S. 1 (04/15/2008). 



McGann v. United States, 76 Fed. Cl. 745 (05/17/2007). 




Hirx v. United States, 2006 U.S. Claims LEXIS 488 (10/16/2006). 


O'Bryan v. Ashland, 717 N.W.2d 632 (S. Ct. SD 06/21/2006). 

Refunds denied - 


The accountant improperly completed taxpayers returns. Taxpayer incurred tax liability 

and interest. The court concluded that interest was recoverable. 

Smith v. United States, 2012 TNT 22-16 (Fed. Cl. 01/31/2012). 


Zack v. United States, 2012 TNT 16-18 (Fed. Cl. 01/19/2012). 





Estate of Morton Liftin et al. v. United States, 2011 TNT 218-16 (Fed. Cl. 11/08/2011). 

2056 - Bequests, etc., to surviving spouse. 



K&G Henderson Enterprise Inc. v. United States, 2011 TNT 199-18 (D. MD 10/12/2011). 



Kight et ux. v. Department of Treasury, 2011 TNT 217-21 (M.D. FL 09/20/2011). 


Breland v. United States, 2011 TNT 181-27 (N.D. NY 09/15/2011). 




Green v. United States, 2011 TNT 130-5 (10th Cir. 07/05/2011). 





Suhadolnik v. United States, 2011 TNT 129-17 (C.D. IL 07/01/2011). 


Nicholas Acoustics & Specialty Company, Inc. v. United States, 2011 TNT 117-9 (5th Cir. 

06/15/2011). 





McConnell et. ux. v. United States, 2011 TNT 111-30 (Fed. Cl. 06/07/2011). 






Wroblewski v. United States, 2011 U.S. Dist. LEXIS 49297 (D. MD 05/09/2011). 


Waltner v. United States, 2011 U.S. Claims LEXIS 659 (04/22/2011). 





Parchan v. United States, 2011 U.S. Dist. LEXIS 33768 (C.D. CA 03/29/2011). 




Herriman v. United States, 2011-1 USTC 50,287 (11th Cir. 03/17/2011). 


Estate of Rubinstein v. United States, 96 Fed. Cl. 640 (01/31/2011). 


Doan v. Internal Revenue Service, 2011-1 USTC 50,206 (E.D. NC 01/26/2011). 



Kehmeier v. United States, 95 Fed. Cl. 442 (12/07/2010). 


Daniels, Jr. et. ux. v. United States, 77 Fed. Cl. 251 (06/26/2007). 


Kikalos v. United States, 479 F.3d 522 (7th Cir. 03/14/2007). 



D'Avanzo v. United States, 215 Fed. Appx. 996 (Fed. Cir. 02/06/2007). 


Minehan v. United States, 75 Fed. Cl. 249 (01/26/2007). 



Spencer v. United States, 2007-1 USTC 50,146 (N.D. GA 11/27/2006). 






Process Pipe Fabricators, Inc. v. United States, 2006 U.S. Dist. LEXIS 67831 (N.D. OK 

10/24/2006). 



Nick's Cigarette City, Inc. v. United States, 2007-1 USTC 50,258 (N.D. IN 09/14/2006). 


Worrell v. United States, 2007-1 USTC 50,193 (D. KS 09/07/2006). 


Orman v. United States, 2006-2 USTC 50,606 (D. KS 08/22/2006). 



Fry v. United States, 72 Fed. Cl. 500 (08/11/2006). 


Boehler v. Snow, 2006-2 USTC 50,370 (C.D. IL 06/06/2006). 




Deaton v. Commissioner, 440 F.3d 223 (5th Cir. 02/09/2006). 


Allison v. IRS, 2006-1 USTC 50,190 (E.D. MI 01/24/2006). 


Bastable v. IRS, 159 Fed. Appx. 299 (2d Cir. 12/05/2005). 





Fazio v. IRS, 98-2 USTC 50,877 (N.D. NY 11/04/1998). 




Refunds partially granted and partially denied - 

Shafmaster et ux. v. United States, 2011 TNT 192-15 (D. NH 09/30/2011). 


6404 - Abatements, 



Abatements - 

Granted - 

Denied - 

7422 - Imposition of accuracy-related penalty and underpayments. 

There are no cases currently listed under this section. 

Hancock v. Commissioner, 2012 TNT 22-12 (Tax Ct. 02/01/2012). 


6601 - Interest on underpayment, nonpayment, or extensions of time for payment, 

of tax. 



Larkin et vir. v. United States, 2011 TNT 215-17 (S.D. FL 11/03/2011). 



Akram Ibrahim et ux. v. Commissioner, 2011 TNT 170-12 (Tax Ct. 08/31/2011). 


Sandberg v. Commissioner, TC Memo 2011-72 (03/28/2011). 



7453 - Rules of practice, procedure, and evidence. 

Howell v. Commissioner, TC Memo 2007-204 (07/25/2007). 


6221 - Tax treatment determined at the partnership level. 


Hinck v. United States, 550 U.S. 501 (05/21/2007). 




Beall v. United States, 467 F.3d 864 (5th Cir. 10/11/2006). 



Ochsner v. United States, 2006-2 USTC 50,523 (D. NJ 08/02/2006). 


Hinck v. United States, 446 F.3d 1307 (Fed. Cir. 05/04/2006). 


Estate tax refund claim dismissed - 

Dickow v. United States, 2012 TNT 2-9 (1st Cir. 11/17/2011). 

6081 - Extension of time for filing returns. 


Tax refund suit dismissed for lack of jurisdiction - 

Chandler v. United States, 2012 TNT 27-16 (N.D. CA 02/07/2012). 

Refunds erroneously made - 





Willey et ux. v. Commissioner, 2011 TNT 129-15 (07/05/2011). 



United States v. Sullivan, et al., 2007 WL 1424209 (W.D. OK 02/26/2007). 



7405 - Action for recovery of erroneous funds. 

Barrick Res., Inc. v. United States, 2006 U.S. Dist. LEXIS 93249 (D. UT 12/26/2006). 

Equitable recoupment - 

Granted - 

Denied - 

7405 - Action for recovery of erroneous funds. 

There are no cases currently listed under this section. 

Estate of Deane Anderson et al. v. Commissioner, 2011 TNT 145-16 (5th Cir. 

07/26/2011). 





6081 - Extension of time for filing returns. 



United States v. Dieter H. Klohn, 2011 TNT 90-23 (M.D. FL 05/06/2011). 





Principal Life Ins. Co. v. United States, 76 Fed. Cl. 326 (02/14/2007). 


United States v. Dalm, 494 U.S. 596 (03/20/1990). 





Cases which involve the two-year statute of limitations - 

United States v. Dieter H. Klohn, 2011 TNT 90-23 (M.D. FL 05/06/2011). 





Waltner v. United States, 2011 U.S. Claims LEXIS 659 (04/22/2011). 





Parchan v. United States, 2011 U.S. Dist. LEXIS 33768 (C.D. CA 03/29/2011). 



Estate of Rubinstein v. United States, 96 Fed. Cl. 640 (01/31/2011). 


Doan v. Internal Revenue Service, 2011-1 USTC 50,206 (E.D. NC 01/26/2011). 




Principal Life Ins. Co. v. United States, 76 Fed. Cl. 326 (02/14/2007). 


Minehan v. United States, 75 Fed. Cl. 249 (01/26/2007). 









Worrell v. United States, 2007-1 USTC 50,193 (D. KS 09/07/2006). 


Fazio v. IRS, 98-2 USTC 50,877 (N.D. NY 11/04/1998). 




United States v. Dalm, 494 U.S. 596 (03/20/1990). 








301--Procedure and Administration: § 301.6402-2--Claims for Credit or Refund. 



301--Procedure and Administration: § 301.6404-1--Abatements. 




301--Procedure and Administration: § 301.6404-2--Abatements of Interest. 



301--Procedure and Administration: § 301.6404-3--Abatement of Penalty or Addition to 

Tax Attributable to Erroneous Written Advice of the Internal Revenue Service. 



301--Procedure and Administration: § 301.6656-1--Abatement of Penalty. 






Of Procedural Rules: § 601.105--Examination Of Returns And Claims For Refund, Credit Or 

Abatement; Determination Of Correct Tax Liability. 



Administration: § 301.6402-1--Authority to Make Credits or Refunds. 



Administration: § 301.7507-6--Abatement and Refund. 



Administration: § 301.7623--Rewards for Information Relating to Violations of Internal 

Revenue Laws. 



IRM 3.17.20 - The Refund Intercept Program. 

IRM 3.17.79 - Accounting Refund Transactions. 

IRM 3.17.80 - Working and Monitoring Category D, Erroneous Refund Cases in Accounting 

Operations. 


IRM 4.4.19 - Manual Refunds. 


Excise tax - 

IRM 4.23.13 - Employment Tax Refund or Abatement Claims. 


IRM 4.24.8 - Claims for Refund or Abatement. 


IRM 5.1.15 - Abatements, Reconsiderations and Adjustments. 


Interest - 


IRM 20.2.7 - Abatement and Suspension of Interest. 

Refund inquiries - 

IRM 21.4.1 - Refund Research. 

IRM 21.4.2 - Refund Trace and Limited Payability. 

IRM 21.4.3 - Returned Refunds/Releases. 

IRM 21.4.4 - Manual Refunds. 

IRM 21.4.5 - Erroneous Refunds. 

IRM 21.4.6 - Refund Offset. 

Suits brought against the United States - 

IRM 34.5.2 - Refund Litigation. 



Publication 4048 - Penalty Refund Offer. 


















IRS Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer. 

IRS Form 3911 - Taxpayer Statement Regarding Refund. 


Second Circuit Reverses District Court in Castle Harbour, Upholds Understatement Penalties (Tax Notes 

Today, 2011 TNT 16-14 - 01/24/2012). 

Individual Comments on Proposed Regs on Payment of Whistleblower Rewards (Tax Notes Today, 2011 

TNT 62-22 - 03/23/2010). 


Assignment 20 - - - Rewards Paid By Federal Government To Whistleblowers 


















Discovery of Liability and Enforcement of Title - 

7623 - Expenses of detection of underpayments and fraud, etc. 



Whistleblower claim denied - 


Friedman v. Commissioner, T.C. Memo 2011-217 (09/07/2011). 


Amsinger v. United States, 2011 TNT 133-13 (Fed. Cl. 07/07/2011). 


Cooper v. Commissioner, 2011 TNT 119-6 (06/20/2011). 


Dacosta v. United States, 2011-1 USTC 50,213 (Fed. Cir. 02/09/2011). 


Friedland v. United States, 2010 U.S. Claims LEXIS 1042 (05/26/2010). 

336 - Gain or loss recognized on property distributed in complete liquidation. 


Wilson v. United States, 2007-2 USTC 50,615 (Fed. Cl. 07/13/2007). 


Wolf v. Commissioner, TC Memo 2007-133 (05/30/2007). 



Whistleblower petitions tax court to review rejection of claim - 

Joseph A. Insinga v. Commissioner, 2012 TNT 45-17 (Tax Ct. 02/21/2012). 





Administration: § 301.7623--Rewards for Information Relating to Violations of 

Internal Revenue Laws. 


Department of the Treasury, Subchapter A--Income Taxes, Part 301--Procedure and 

Administration and 602--OMB Control Numbers Under the Paperwork Reduction Act: 

TD 8780, RIN 1545-AU85--Final Regulations on Information Rewards. 




IRM 1.1.26 - Whistleblower Office. 

Information and whistleblower awards - 

IRM 25.2.1 - Receiving Information. 

IRM 25.2.2 - Whistleblower Awards. 

IRM 25.2.3 - Reimbursements to State/Local Law Enforcement Agencies. 


Publication 733 - Rewards for Information Provided by Individuals to the Internal Revenue Service. 














IRS Form 3949- A - Information Referral (For example, to report tax fraud). 

IRS Form 211 - Application for Award for Original Information. 


News Analysis: An Administrative Procedure Act Cure for IRS Inaction? (By Jeremiah Coder, Tax Notes 

Today, 2012 TNT 59-3 - 03/27/2012). 

IRS Publishes Final Regs on Payment of Whistleblower Rewards (Tax Notes Today, 2012 TNT 35-30 - 

02/22/2012). 

IRS Whistleblower Office Implementing Improvements (By Jeremiah Coder, Tax Notes Today, 2012 

TNT 35-13 - 02/22/2012). 

Whistleblower Petitions Tax Court to Stop IRS From Obstructing Award (By Jeremiah Coder, Tax Notes 

Today, 2012 TNT 45-1 - 02/07/2012). 

Form May Not Be Used as Power of Attorney for Whistleblower Representatives (Tax Notes Today, 2012 

TNT 18-21 - 10/22/2010). 


Report Certain Foreign Bank and Financial Accounts to Treasury by June 30 (IR 2011-70 - News Release 

06/24/2011). 

Tax Court Can’t Force IRS To Reconsider Whistleblower Award Denials (By Jeremiah Coder, Tax Notes 

Today, 2011 TNT 119-1 - 06/21/2011). 

Comments On Proposed Revisions To Treasury Regulation § 301.7623-1 (By Kenneth H. Ryesky, Esq., 


Law Firm Suggests Changes To Proposed Regs On Payment Of Whistleblower Rewards (Tax Notes 

Today, 2011 TNT 62-24 - 03/28/2011). 

Individual Comments On Proposed Regs. On Payment Of Whistleblower Rewards (Tax Notes Today, 

2011 TNT 62-22 - 03/23/2011). 



Substance Over Form; Step transaction; And, Legal Authority 







Amendment 5 - Forbids trial for major without indictment by grand jury and no punishment 









Income from Sources without the United States - 

982 - Admissibility of documentation maintained in foreign countries. 

Records, Statements, and Special Returns - 



6038 - Information reporting with respect to certain foreign corporations and partnerships. 

6038-A - Information with respect to certain foreign-owned corporations. 

6038-B - Notice of certain transfers to foreign persons. 


6038-C - Information with respect to foreign corporations engaged in U.S. business. 

6038-D - Information with respect to foreign financial assets. 

6046 - Returns as to organization or reorganization of foreign corporations and as to acquisitions 

of their stock. 

6046A - Returns as to interests in foreign partnerships. 

6048 - Information with respect to certain foreign trusts. 

Additions to the Tax and Additional Amounts - 


Assessable Penalties - 

6677 - Failure to file information with respect to certain foreign trusts. 




7402 - Jurisdiction of district courts. 

7407 - Action to enjoin income tax return preparers. 

7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions, etc. 

7456 - Administration of oaths and procurement of testimony. 



Examination and Inspection - 

Definitions - 






18 USC § 3292 - Suspension of limitations to permit United States to obtain foreign evidence. 

18 USC § 1783 - Subpoena of person in foreign country. 

31 USC § 5314 - Records and reports on foreign financial agency transactions. 

Bank Secrecy Act, 12 USC § 1951 et seq. 

International Money Laundering Abatement and Financial Anti-Terrorism Act, 31 USC § 301 et seq. 

International Investment and Trade in Services Survey Act, 22 USC § 3101 et seq. 

Trading with the Enemy Act, 50 App. USC § 1 et seq. 

Foreign Narcotics Kingpin Designation Act, 21 USC 1901 et seq. 

International Emergency Economic Powers Act, 50 USC § 1701 et seq. 

USA Patriot Act, 18 USC § 1 et seq. 


Doctrines often discussed in opinions dealing with offshore activities. - 

Sham transaction doctrine - 

A sham transaction is a transaction that serves no business purpose or provides no economic 

benefit but is entered into for deception, such as to escape a tax liability. In general, courts 

distinguish between a "sham-in-substance" and a "sham-in-fact". A sham in substance 

exists when a series of transactions actually does take place but has no business or 

profit-making function apart from obtaining tax benefits. Read: Falsetti v. Commissioner, 

85 T.C. 332 (08/21/1985). Generally, a court willdetermine that a transaction is a sham in 

fact if the transaction never occurred, or was merely a paper transaction. Read Dow 

Chemicals Co. v. U.S., 250 F.Supp.2d 748 (E.D. MI. 03/31/ 2003). 

Business purpose doctrine - 

A transaction must serve a bona fide business purpose to qualify for beneficial tax treatment. If the 

transaction has no substantial business purpose other than the avoidance or reduction of 

tax, the tax law will not regard the transaction. Read Gregory v. Helvering, 293 U.S. 465 

(01/07/1935); IRC 269, 368. 

Economic substance doctrine - 

The economic substance doctrine is a judicially-developed doctrine under which the anticipated 

tax benefits from a transaction may be denied if the transaction does not result in a 

meaningful change to the taxpayer's economic position other than reducing federal income 

taxes. IRC 7701(o); Read Killingsworth v. Commissioner, 864 F.2d 1214 (5th Cir. 

02/08/1989). 

Substance over form doctrine - 

Under the substance-over-form doctrine, a court has the power to re-characterize a transaction in 

accordance with its true substance if such substance is demonstrably contrary to its outward 

form. Read U.S. v. Ingalls, 399 F.2d 143 (5th Cir. 08/09/1968). The effect of such a 

determination is generally to produce a different tax result than the result which the form 

of the transaction would require. Notable examples are the debt v. equity cases, where a 

court may re-characterize debt as equity for tax purposes, and, accordingly, deny the 

deductions for "interest" payable on the debt. Read Laidlaw Transportation, Inc. v. 

Commissioner, T.C. Memo 06/30/1998-232. 

Step transaction doctrine - 

The step transaction doctrine is employed to ascertain if the separate identities of several 

transactions should be respected, or whether the several transactions should be considered 

elements of a single transaction. The step transaction doctrine may apply whenever two or 

more purported transactions, independent in form, are deemed to be so dependent upon 

each other in substance that they should be viewed as elements of one transaction. Read 

Commissioner v. Gordon 391 U.S. 83 (05/20/1968); IRC 351, 368. 

Legal authority doctrine - 




Norma L. Stone et al. v. Commissioner, 2012 TNT 42-15 (Tax Ct. 03/01/2012). 

Lack of economic substance - 

6062 - Signing of corporation returns. 


6901 - Transferred assests. 

Neal D. Crispin v. Commissioner, 2012 TNT 51-9 (Tax Ct. 03/14/2012). 



Blum v. Commissioner, 2012 TNT 11-15 (Tax Ct. 01/17/2012). 



Walker, et. al. v. Commissioner, 2012 TNT 6-11 (Tax Ct. 01/09/2012). 





WFC Holdings Corp. v. United States, 2011 TNT 192-9 (D. MN 09/30/2011). 

351 - Transfer to corporation controlled by transferor. 

357 - Assumption of liability. 

358 - Basis to distributees. 

Foreign bank account report penalties - 

Olenicoff v. UBS AG et al., 2012 TNT 71-18 (C.D. CA 04/10/2012). 


338 - Certain stock purchases treated as asset acquisitions. 

Bradley, Martin J., et al v. U.S., 2011 TNT 143-22 (11th Cir. 06/29/2011). 




Williams v. Commissioner, 131 TC 54 (10/02/2008). 


6213 - Restrictions applicable to deficiencies, petition to Tax Court. 








7442 - Jurisdiction. 

Enforcement of IRS administrative summons - 

United States v. Gippetti, 2007-2 USTC 50,714 (3d Cir. 09/21/2007). 




U.S. v. Hayes, 722 F.2d 723 (11th Cir. 11/13/1984). 



John Doe summons granted for PayPal, Inc. - 

United States v. In the Matter of Tax Liabilities of: John Does et al., 2006 TNT 42-13 (N.D. CA 

02/21/2006). 


Retirement plans as tax shelters - 

Gerling International Insurance Co. v. Commissioner, 839 F.2d 131 (3d Cir. 01/29/1988). 

831 - Tax on insurance companies other than life insurance companies. 

832 - Insurance company taxable income. 

845 - Certain reinsurance agreements. 

Cunning v. Rucker, 570 F.3d 1155 (9th Cir. 06/26/2009). 

Fraud penalties - 

401 - Qualified pension, profit-sharing, and stock bonus plan. 

Perry W. Browning v. Commissioner, 2011 TNT 214-12 (Tax Ct. 11/03/2011). 

451 - General rule for taxable year of inclusion. 




Moorehead et al. v. Deutsche Bank AG et al., 2011 TNT 191-14 (N.D. IL 09/26/2011). 



This case is about U.S. district court dismissed two individuals' and their entities' RICO, 

fraud, negligence, and state law claims against Deutsche Bank AG for allegedly 

inducing them to investment in Offshore Portfolio Investment Strategy and Bond 

Linked Issue Premium Structure tax shelters. 

Rahall v. Commissioner, T.C. Memo 2011-101 (05/16/2011). 

662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts 

accumulating income or distributing corpus. 

6048 - Information with respect to certain foreign trusts. 





Bame, et al. v. U.S., 2011 TNT 61-17 (D. MN 03/28/2011). 


Thompson v. United States, 2008 TNT 180-22 (S.D. TX 09/11/2008). 



United States v. Srivastava, 2006 U.S. District LEXIS 55225 (D. MD 08/04/2006). 


United States v. Norwood, 420 F.3d 888 (8th Cir. 08/26/2005). 




Ford v. Commissioner, TC Memo 2005-18 (02/01/2005). 

6015 - Relief from joint and several liability on joint returns. 





Harvey v. Commissioner, TC Memo 1999-229 (07/12/1999). 





Kalo v. Commissioner, 149 F.3d 1183 (6th Cir. 06/09/1998). 




United States v. Mueller, 74 F.3d 1152 (11th Cir. 02/14/1996). 



Chris-Marine USA, Inc. v. U.S., 892 F.Supp. 1437 (M.D. FL 01/20/1995). 

894 - Income affected by treaty. 

982 - Admissibility of documentation maintained in foreign countries. 


United States v. Ghidoni, 732 F.2d 814 (11th Cir. 05/02/1984). 



Marc Rich & Co., A.G., a Swiss Corporation v. United States, 707 F.2d 663 (2d Cir. 05/04/1983). 

Accuracy-related penalties - 



Bergmann et ux. v. Commissioner, 2011 TNT 197-12 (10/11/2011). 




United States v. Williams, 2010 TNT 171-8 (E.D. VA 09/01/2010). 


Yang v. Commissioner, TC Memo 2000-263 (08/17/2000). 




Doe v. U.S., 487 U.S. 201 (06/22/1988). 



Penalties for promoting abusive tax shelters - 

Paul et al. v. Aviva Life and Annuity Co., 2011 TNT 136-15 (N.D. TX 07/12/2011). 


Filing false returns - 

419 - Treatment of funded welfare benefit plans. 

419A - Qualified asset accounts; limitation on additions to account. 

United States v. Simon, 2011 TNT 3-10 (N.D. IN 01/03/2011). 


U.S. v. Andy S.S. Yip, 592 F.3d 1035 (9th Cir. 01/13/2010). 


U.S. v. Gardellini, 2008 U.S. App. LEXIS 23911 (D.C. Cir. 11/14/2008). 



United States v. Anderson, 319 F.3d 1218 (10th Cir. 02/10/2003). 




United States v. Zamzam, 181 F.3d 94 (4th Cir. 06/04/1999). 




United States v. Neill, 964 F.Supp. 438 (D. DC 05/01/1997). 





Administration: § 301.6038-1--Information Returns Required of U.S. Persons with Respect to 

Certain Foreign Corporations. 



Administration: § 301.6046-1--Returns as to Organization or Reorganization of Foreign 

Corporations and as to Acquisitions of Their Stock. 



Administration: § 301.6048-1--Returns as to Creation of or Transfers to Certain Foreign Trusts. 




Administration: § 301.6679-1--Failure to File Returns, etc. with Respect to Foreign Corporations 

or Foreign Partnerships for Taxable Years Beginning after September 3, 1982. 



Administration: § 301.6707-1t--Questions and Answers Relating to Penalties for Failure to Furnish 

Information Regarding Tax Shelters. 



Administration: § 301.7401-1--Authorization. 



Administration: § 301.7456-1--Administration of Oaths and Procurement of Testimony; Production 

of Records of Foreign Corporations, Foreign Trusts or Estates and Nonresident Alien Individuals. 


and Reporting of Currency and Foreign Transactions, Subpart B--Reports Required to be Made: 

§ 103.23--Reports of Transportation of Currency or Monetary Instruments. 


and Reporting of Currency and Foreign Transactions, Subpart B--Reports Required to be Made: 

§ 103.24--Reports of Foreign Financial Accounts. 


and Reporting of Currency and Foreign Transactions, Subpart C--Records Required to be 

Maintained: §103.32--Records to be Made and Retained by Persons Having Financial Interests in 

Foreign Financial Accounts. 






IRM 4.32.1 - Process Guide for Combating Abusive Tax Avoidance Transactions. 

IRM 4.32.2 - The Abusive Tax Avoidance Transactions (ATAT) Process. 

IRM 4.32.3 - Coordination and Roles of Cross Functional Units. 

IRM 5.20.1 - Abusive Tax Avoidance Transactions Program Overview. 

IRM 5.20.2 - Abusive Tax Avoidance Transactions Time Reporting. 

IRM 5.20.3 - Third Party Contacts. 





IRM 5.20.10 - Frivolous Tax Submissions Subject to a §6702 Penalty. 

IRM 5.20.11 - Examination Reconsiderations and Referrals. 


Miscellaneous - 

IRM 5.20.12 - Initial Contract and Research Actions Related to Abusive Tax Avoidance 

Transactions. 

IRM 20.1.6 - Preparer, Promoter, Material Advisor Penalties, Abusive Tax Shelter. 


International collection issues - 

IRM 5.21.1 - Overview. 

IRM 5.21.2 - Offshore Information Gathering Techniques. 

IRM 5.21.3 - Collection Tools for International Cases. 

IRM 5.21.4 - Payments Made in Foreign Currency. 

IRM 5.21.5 - International Field Calls. 

IRM 5.21.6 - Report of Foreign Bank and Financial Accounts. 

IRM 5.21.7 - Special Cases. 

Summons handbook - 












IRM 4.35.1 - Tax Audit Guidelines-Partnerships, Estates, Trust, and Corporations. 


Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. 

Publication 519 - U.S. Tax Guide for Aliens. 

Publication 593 - Tax Highlights for U.S. Citizens and Residents Going Abroad. 

Publication 594 - Understanding the Collection Process. 

Publication 4165 - An Introduction to Collection Due Process Hearings. 


Publication 1660 - Collection Appeal Rights. 

Publication 3605 - Fast Track Mediation 

Examine the materials in the Offshore Activities Used to Conceal Income packet - 

Foreign accounts - Report of Foreign Bank and Financial Accounts to Treasury by June 30, IR 2011-70 

(06/24/2011). 

FBAR Filing Requirements - Additional Administrative Relief for Individuals Whose Filing Deadline was 

Extended Under Notice 2010-23, IRS Notice 2011-54, 2011-29 I.R.B. 2011-53 (06/16/2011). 













DOJ Announces Tax Charges Against 2 Swiss Financial Advisers (Tax Notes Today, 

2012 TNT 51-25 - 03/14/2012). 

Foundations Status pf Certain Organizations, IRS Ann. 2011-26 I.R.B. 933 (06/27/2011). 

IRS Official Previews Process for New Offshore Disclosure Program (Tax Notes Today, 

2011 TNT 18-2 - 05/17/2011). 

IRS Instructions For Persons Answering Questions Relating To Foreign Financial 

Accounts On 2010 Federal Income Tax And Information Returns (IRS Notice 

2011-31; 2011-17 IRB 1; Tax Notes Today, 2011 TNT 62-11 - 03/30/2011). 

Second Special Voluntary Disclosure Initiative Opens; Those Hiding Assets Offshore 

Face Aug.31, 2011 Deadline, IRS NR, 2011-14 (02/08/2011). 

IRS Official Previews Process For New Offshore Disclosure Program (By Kristen A. 

Parillo, Tax Notes Today, 2011 TNT 18-2 - 01/27/2011). 



IRS Form 990 (Schedule F) - Statement of Activities Outside the United States. 

IRS Form 2555 - Foreign Earned Income. 


IRS Form 3520 - Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain 

Foreign Gifts. 

IRS Form 3520-A - Annual Information Return of Foreign Trust With a U.S. Owner. 

IRS Form 5471 - Information Return of U.S. Persons With Respect To Certain Foreign Corporations. 

IRS Form 5472 - Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation 

Engaged in a U.S. Trade or Business. 

IRS Form 8865 - Return of U.S. Persons With Respect to Certain Foreign Partnerships. 

IRS Form 1040, Schedule B. 

Treasury Department Form 90-22.1 - Report of Foreign Bank and Financial Accounts. 



District Court Throws Out UBS Client's Suit Against Bank (By David D. Stewart, Tax Notes Today, 

2012 TNT 71-5 - 04/12/2012). 

Swiss Court Blocks Turnover of Bank Data to IRS (By Stephanie Soong Johnston, Tax Notes Today, 

2012 TNT 71-4 - 04/12/2012). 

Chief Counsel Establishes Economic Substance Advice Procedures (By Jeremiah Coder and Shamik 

Trivedi, Tax Notes Today, 2012 TNT 67-2 - 04/06/2012). 

Chief Counsel Establishes Economic Substance Advice Procedures (Tax Notes Today, 2012 TNT 67-8 - 

04/03/2012). 

Banks Beware: IRS Criminal Investigations Expanding (By Jeremiah Coder and Lee A. Sheppard, Tax 


Proposed FATCA Regulations Explained, Obstructions Noted (By Wesley Elmore, Tax Notes Today, 

2012 TNT 35-5 - 02/22/2012). 

IRS Corrects Error in Proposed Regs on Reporting Foreign Financial Assets (Tax Notes Today, 2012 

TNT 35-31 - 02/22/2012). 

IRS Addresses Applicability of Foreign Trust Filing and Reporting Penalties to Estate (Tax Notes Today, 

2012 TNT 38-10 - 11/02/2011). 

Swiss Parliament Amends Protocol to Treaty with U.S. (By Stephanie Soong Johnston, Tax Notes Today, 

2012 TNT 45-5 - 03/07/2012). 

Banks Beware: IRS Criminal Investigations Expanding (By Jeremiah Coder and Lee A. Sheppard, Tax 


Proposed FATCA Regulations Explained, Obstructions Noted (By Wesley Elmore, Tax Notes Today, 

2012 TNT 35-5 - 02/22/2012). 

Proposed FATCA Regs Not a "Sneak Preview' of Insurance Guidance (By Stephanie Hench, Tax Notes 

Today, 2012 TNT 35-17 - 02/22/2012). 

IRS Corrects Error in Proposed Regs on Reporting Foreign Financial Assets (Tax Notes Today, 2012 

TNT 35-31 - 02/22/2012). 

IRS Addresses Applicability of Foreign Trust Filing and Reporting Penalties to Estate (Tax Notes Today, 

2012 TNT 38-20 - 11/02/2011). 

The ABCs Of Foreign Bank Accounts (Tax Notes Today, 2012 TNT 20-2 - 01/31/2012). 

Rethinking The Approach To Voluntary Disclosures (Tax Notes Today, 2012 TNT 20-3 - 01/31/2012). 

IRS Announces Reopening of Offshore Voluntary Disclosure Program (Tax Notes Today, 2012 TNT 6-6 

- 01/09/2012). 

Year in Review: Offshore Disclosure, FATCA Reflect IRS Enforcement Efforts (Tax Notes Today, 2012 

TNT 1-9 - 01/03/2012). 


TIGTA Makes Recommendations On 2009 Offshore Voluntary Disclosure Program (Tax Notes Today, 

2011 TNT 2009-9 - 10/28/2011). 

Swiss President Slams U.S. Approach In Tax Evasion Investigations (By Randall Jackson, Tax Notes 

Today, 2011 TNT 164-4 - 08/24/2011). 

California UBS Clients Plead Guilty to Filing False Tax Return (Tax Notes Today, 2011 TNT 119-27 - 

06/20/2011). 

Practitioners Urge Taxpayers To File Reports Of Bank And Financial Account (FBAR) (Form T D F 

90.22-1), Even With Incomplete Information (By Brant Goldwyn of CCH News Staff, News 

Federal Tax Day - Current, M. 1 - 06/15/2011). 

A Tax Haven By Any Other Name (By Lee A. Shepard, Tax Notes Today, 201 TNT 113-1 - 06/13/2011). 

No Traditional Disclosure Practice Allowed For Offshore Cases, IRS Officials Say (By Jeremiah Coder, 

Tax Notes Today, 2011 TNT 113-3 - 06/13/2011) 

Updates To The 2011 Offshore Voluntary Disclosure Initiative (By Rodney Read of Baker & McKenzie, 

Tax Analysts Worldwide Tax Daily - 06/06/2011). 

Treasury Provides Senator With Details Of Administration's Approach to Combating Offshore Tax Evasion 

(By Emily S. McMahon, 2011 TNT 170-18 - 05/20/2011). 

UBS Clients Sue Switzerland for Privacy Violations (By Randall Jackson, Tax Notes Today, 2011 TNT 

95-1 - 05/17/2011) 

Tax Havens Waging ‘Economic War’ On U.S., Senator Says (By Stephanie Berrong, Tax Notes Today, 

2011 TNT 71-4 - 04/13/2011). 

How U.S. Tax Law Encourages Investment Through Tax Havens (By David S. Miller, Tax Notes Today, 

2011 TNT 70-3 - 04/12/2011). 

IRS Official Previews Process For New Offshore Disclosure Program (BY Kristen A. Parillo, Tax Notes 

Today, 2011 TNT 18-2 - 01/27/2011). 

Prominent offshore and/or abusive tax shelter locations - 

Bahrain 

Cayman Islands 

Germany 

Hong Kong 

Japan 

Jersey 

Luxembourd 

Singapore 

Switzerland 

United States Of America 

Vides 



Assignment 22 - - - Abusive Tax Shelters And Other Tax Schemes 
















Income Taxes - 

58 - Denial of certain losses. 

163 - Interest. 

Methods of Accounting - 

448 - Limitation on use of cash method of accounting. 


Returns and Records - 

Assessment - 


6033 - Returns by exempt organizations. 





Abatements, Credits, and Refunds - 

Limitations - 



Interest - 







6662A - Imposition of accuracy-related penalty on understatements with respect to reportable 

transactions. 





6707A - Penalty for failure to include reportable transaction information with return. 



6682 - False information with respect to withholding. 

6683 - Failure of foreign corporation to file return of personal holding company. 

6686 - Failure to file returns or supply information by DISC or FSC. 

6688 - Assessable penalties with respect to information required to be furnished under section 

7654. 

6689 - Failure to file notice of redetermination of foreign tax. 



6707 - Failure to furnish information regarding reportable transactions (tax shelters). 


6709 - Credit with respect to mortgage credit certificates. 



7408 - Action to enjoin promoters of abusive tax shelters, etc. 


4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelters transactions. 

6110 - Public inspection of written determination. 


6112 - Material advisors of reportable transactions must keep lists of advises, etc. 




American Jobs Creation Act of 2004. 


Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982. 

31 USC § 330 -- Practice before the Department. 

31 USC § 5321 – Civil penalties. 

Doctrines which are often discussed in court opinions dealing with abusive tax shelters - 

Sham transaction doctrine - 

A sham transaction is a transaction that serves no business purpose or provides no economic benefit 

but is entered into for deception, such as to escape a tax liability. In general, courts distinguish 

between a “sham-in-substance” and a “sham-in-fact”. A sham in substance exists when a series of 

transactions actually does take place but has no business or profit-making function apart from 

obtaining tax benefits. Read Falsetti v. Commissioner, 85 T.C. 332 (08/21/1985). Generally, a 

court will determine that a transaction is a sham in fact if the transaction never occurred, or was 

merely a paper transaction. Read Dow Chemicals Co. v. U.S., 250 F.Supp.2d 748 (E.D. MI 

03/31/2003). 

Business purpose doctrine - 

A transaction must serve a bona fide business purpose to qualify for beneficial tax treatment. If the 

transaction has no substantial business purpose other than the avoidance or reduction of tax, the tax 

law will not regard the transaction. Read Gregory v. Helvering, 293 U.S. 465 (01/07/1935); IRC 

269, 368. 

Economic substance doctrine - 

The economic substance doctrine is a judicially-developed doctrine under which the anticipated tax 

benefits from a transaction may be denied if the transaction does not result in a meaningful change 

to the taxpayer’s economic position other than reducing federal income taxes. IRC 7701(o); Read 

Killingsworth v. Commissioner, 864 F.2d 1214 (5th Cir. 02/08/1989). 



accordance with its true substance if such substance is demonstrably contrary to its outward form. 

Read U.S. v. Ingalls, 399 F.2d 143 (5th Cir. 080/9/1968). The effect of such a determination is 

generally to produce a different tax result than the result which the form of the transaction would 

require. Notable examples are the debt v. equity cases, where a court may re-characterize debt as 

equity for tax purposes, and, accordingly, deny the deductions for “interest” payable on the debt. 

Read Laidlaw Transportation, Inc. v. Commissioner, T.C. Memo 06/30/1998-232. 

Step transaction doctrine - 


accordance with its true substance if such substance is demonstrably contrary to its outward form. 

Read U.S. v. Ingalls, 399 F.2d 143 (5th Cir. 1968). The effect of such a determination is generally 

to produce a different tax result than the result which the form of the transaction would require. 

Notable examples are the debt v. equity cases, where a court may re-characterize debt as equity for 

tax purposes, and, accordingly, deny the deductions for “interest” payable on the debt. Read 

Laidlaw Transportation, Inc. v. Commissioner, T.C. Memo 05/20/1998-232. 


Legal authority doctrine - 


Promoting abusive tax shelters - 

United States v. Anthony G. Merlo, 2012 TNT 60-20 (6th Cir. 03/23/2012). 



In re Settles, Sr., 2011-1 USTC 50,458 (Bankr. Ct. 06/10/2011). 


7408 - Actions to enjoin specified conduct related to tax shelters and reportable 

transactions. 

United States v. John Howard Alexander, a/k/a Howard Ira Small, Individually and as 

Trustee of the Alexander Family Trust, 2011 U.S. App. LEXIS 11600 (4th Cir. 

05/31/2011). 



6703 - Rules applicable to penalties under section 6700, 6701, and 6702. 

Jade Trading, LLC et al. v. United States, 598 F.3d 1372 (Fed. Cl. 04/29/2011). 




U.S. v. Hempfling, 2010-2 USTC 50,512 (9th Cir. 07/01/2010). 




transactions. 

U.S. v. Bernhoft, 666 F.Supp.2d 943 (E.D. WI 10/28/2009). 




transactions. 




Tummino v. United States, 2010-1 USTC 50,135 (D. OR 12/14/2009). 



United States v. Benson, 561 F.3d 718 (7th Cir. 04/06/2009). 






transactions. 

Kassel v. United States, 2009-1 USTC 50,294 (9th Cir. 03/12/2009). 


United States v. Cathcart, 2009-1 USTC 50,254 (N.D. CA 02/25/2009). 





Hargrove & Costanzo v. United States, 2008-2 USTC 50,545 (E.D. CA 09/04/2008). 

6501 - Limitations on collection and assessment. 



Reiserer v. United States, 479 F.3d 1160 (9th Cir. 03/20/2007). 




United States v. Steven M. Acosta, http://www.justic.gov/tax/usaopress/2007/txdv07acostapleapr. 

pdf (S.D. NY 01/10/2007). 


This case discusses conspiracy, obstruction, and tax evasion arising from tax shelter 

transactions 

United States v. Chandler S. Moisen, http://www.justice.gov/usao/nys/pressreleases/December 

06/moisepleapr.pdf (S.D. NY 12/21/2006). 


This case discusses tax fraud schemes dealing with fraudulent tax shelters. 

Kersting v. U.S., 206 F.3d 817 (9th Cir. 03/13/2000). 



U.S. v. Estate Pres. Servs., 202 F.3d 1093 (9th Cir. 01/25/2000). 





transactions. 

Imposition of accuracy-related penalty on underpayments - 

Swanson v. Commissioner, TC Memo 2011-156 (07/05/2011). 




New Phoenix Sunrise Corp. & Subsidiaries v. Commissioner, 408 Fed. Appx. 908 (6th Cir. 

11/18/2010). 



Fidelity International Currency Advisor A Fund, LLC v. U.S., 2010 U.S. Dist. LEXIS 107543 (D. 

MA 10/06/2010). 

704 - Partner's distributive share. 

752 - Treatment of certain liabilities. 

754 - Manner of electing optional adjustment to basis of partnership property. 



Bemont Investments, LLC v. U.S., 2010-2 USTC 50,551 (E.D. TX 08/02/2010). 





Nevada Partners Fund, LLC v. U.S. 2010-1 USTC 50,379 (S.D. MS 04/30/2010). 


6031 - Return of partnership income. 










Stobie Creek Investments, LLC v. U.S., 82 Fed. Cl. 636 (Fed. Cl. 07/31/2008). 








AWG L easing Trust v. United States, 592 F.Supp.2d 953 (N.D. OH 05/28/2008). 





Enbridge Energy Company, Inc. et al v. United States, 2008-1 USTC 50,266 (S.D. TX 

03/31/2008). 



Cemco Investors, LLC v. United States, 515 F.3d 749 (7th Cir. 02/07/2008). 

6222 - Partner's return must be consistent with partnership return or Secretary notified of 

inconsistency. 


Disclosure of reportable transactions and failure to furnish information - 

United States v. Nissan North America, Inc. & Subsidiaries, 2011 TNT 3-8 (M.D. TN 01/03/2011). 





J & M Associates, Inc. v. Callahan, et al., 753 F.Supp.2d 1183 (S.D. AL 11/12/2010). 

419A - Qualified asset account; limitation on additions to account. 


Millennium Marketing Group, LLC, et al. v. United States, 2010 TNT 69-14 (S.D. TX 

03/24/2010). 

419A - Qualified asset account; limitation on additions to account. 





information. 


Miscellaneous - 

Smith, et ux. v. Commissioner, 133 TC 424 (12/21/2009). 





D & M Painting Corporation v. U.S., 2009-1 USTC 50,343 (W.D. PA 03/31/2009). 




United States v. Krane, Greenstein, Wilk, and Quellos Group, LLC, 2010 TNT 210-14 (9th Cir. 

10/29/2010). 



Sparkman v. Commissioner, TC Memo 2009-308 (12/28/2009). 




U.S. v. Josephberg, 562 F.3d 478 (2nd Cir. 04/09/2009). 







7459 - Reports and decisions. 

U.S. v. Lee, Goddard & Duffy, LLP, 528 F.Supp.2d 1005 (C.D. CA 11/20/2007). 








United States v. Conces, 507 F.3d 1028 (6th Cir. 11/16/2007). 







transactions. 

Doe v. KPMG, LLP, 398 F.3d 686 (5th Cir. 01/26/2005). 







Tax shelter promoters' conviction for tax evasion and fraud - 

United States v. Stone and Larson, 2012 TNT 30-26 (6th Cir. 02/13/2012). 

18 U.S.C. § 3161 - Time limits and exclusions. 

Insurance company duty to defend in tax shelter cases - 

Trice, Geary & Myers, LLC; Kevin Myers, CPA v. Camico Mutual Insurance Company, 2011 

TNT 247-13 (4th Cir. 12/22/2011). 


The Fourth Circuit, finding that the duty to defend was triggered, reversed a district court 

decision that granted an insurance company summary judgment in an accountant's 

and his firm's suit against it for refusing to defend them in a lawsuit stemming 

from advice they gave a customer regarding a tax shelter investment. 




301--Procedure and Administration: § 301.6231(c)-2--Special Rules for Certain 

Refund Claims Based on Losses, Deductions, or Credits from Abusive Tax Shelter 

Partnerships. 



301--Procedure and Administration: § 301.6708-1t--Failure to Maintain List of Investors 

in Potentially Abusive Tax Shelters (Temporary). 






Administration: § 301.6111-1--Questions and Answers Relating to Tax Shelter Registration. 




Administration: § 301.6111-2--Confidential Corporate Tax Shelters. 



Administration: § 301.6112-2--Requirement to Prepare, Maintain, and Furnish Lists with Respect 

To Potentially Abusive Tax Shelters. 


Department of Treasury, Subchapter A--Income Tax, Part 1--IncomeTaxes: 

§ 1.6662-3--Negligence or Disregard of Rules or Regulations. 


Department of Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: 

§ 1.6664-4--Reasonable Cause and Good Faith Exception to Section 6662 Penalties. 


of Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: § 1.6664-4T--Reasonable Cause 

and Good Faith Exception to Section 6662 Penalties. 


of Treasury, Subchapter B--Estate and Gift Taxes, Part 20--Estate Tax; Estates of Decedents Dying 

after August 16, 1954: § 20.6011-4--Requirement of Statement Disclosing Participation in Certain 

Transactions by Taxpayers. 


of Treasury, Subchapter B--Estate and Gift Taxes, Part 25--Gift Tax; Gifts Made after December 

31, 1954: § 25.6011-4--Requirement of Statement Disclosing Participation in Certain Transactions 

by Taxpayers. 


of Treasury, Subchapter C--Employment Taxes and Collection of Income Tax at Source, Part 

31--Employment Taxes and Collection of Income Tax at Source, Subpart G--Administrative 

Provisions of Special Application to Employment Taxes: § 31.6011-4--Requirement of Statement 

Disclosing Participation in Certain Transactions by Taxpayers. 


of Treasury, Subchapter D--Miscellaneous Excise Taxes, Part 53--Foundation and Similar Excise 

Taxes, Subpart K--Second Tier Excise Taxes: § 53.4965-3--Prohibited Tax Shelter Transactions. 



Taxes, Subpart K--Second Tier Excise Taxes: § 53.4965-4--Definition of Tax-Exempt Party to a 

Prohibited Tax Shelter Transaction. 



Taxes, Subpart K--Second Tier Excise Taxes: § 53.4965-6--Meaning of “Knows or has Reason 

to Know”. 




Taxes, Subpart K--Second Tier Excise Taxes: § 53.4965-7--Taxes on Prohibited Tax Shelter 

Transactions. 



Taxes, Subpart K--Second Tier Excise Taxes: § 53.4965-8--Definition of Net Income and Proceeds 

and Standard for Allocating Net Income or Proceeds to Various Periods. 



Taxes, Subpart L--Procedure and Administration: § 53.6011-4--Requirement of Statement 

Disclosing Participation in Certain Transactions by Taxpayers. 


of Treasury, Subchapter D--Miscellaneous Excise Taxes, Part 54--Pension Excise Taxes: § 

54.6011-4--Requirement of Statement Disclosing Participation in Certain Transactions by 

Taxpayers. 


of Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure and 

Administration: § 301.6404-4--Suspension of Interest and Certain Penalties When the Internal 

Revenue Service Does Not Timely Contact the Taxpayer. 


Department of Treasury, Subchapter F--Procedure and Administration, Part 301-- 

Procedure and Administration: § 301.6707A-1T--Failure to Include on Any Return or 

Statement Any Information Required to be Disclosed Under Section 6011 With Respect 

to a Reportable Transaction. 


of Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure and 

Administration: § 301.6111-1T--Questions and Answers Relating to Tax Shelter Registration. 


Department of Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure 

and Administration: § 301.6111-3--Disclosure of Reportable Transactions. 


Department of Treasury, Subchapter F--Procedure and Administration, Part 301--Procedure 

and Administration: § 301.6112-1-- Requirement to Prepare, Maintain, and Furnish Lists with 

Respect to Potentially Abusive Tax Shelters. 

Electronic Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service, 

Department of Treasury, Subchapter D--Miscellaneous Excise Taxes, Part 1--Income Taxes, Tax 

Returns or Statements: § 1.6011-4--Requirement of Statement Disclosing Participation in Certain 

Transactions by Taxpayers. 




IRM 4.32.1 - Process Guide for Combating Abusive Tax Avoidance Transactions. 

IRM 4.32.2 - The Abusive Tax Avoidance Transactions (ATAT) Process. 

IRM 4.32.3 - Coordination and Roles of Cross Functional Units. 


IRM 5.20.1 - Abusive Tax Avoidance Transactions Program Overview. 

IRM 5.20.2 - Abusive Tax Avoidance Transactions Time Reporting. 

IRM 5.20.3 - Third Party Contacts. 





IRM 5.20.10 - Frivolous Tax Submission Subject to §6702 Penalty. 

IRM 5.20.11 - Examination Reconsideration and Referrals. 

IRM 5.20.12 - Initial Contract and Research Actions Related to Abusive Tax Avoidance 

Transactions. 















Publication 571 - Tax Sheltered Annuity Plans (403 (b) Plans). 

Publication 550 - Investment Income and Expenses (Including Capital Gains and Losses). [Chapter 2 is 

the relevant Chapter within this Publication. It is titled “Tax Shelter and Other 

Reportable Transactions”.] 



DOJ Announces Barring of 3 Alleged Tax Shelter Promoters (Tax Notes Today, 2012 TNT 72-22 - 

04/12/2012). 

DOJ Claims Victory in 3 Abusive Tax Shelter Cases (Tax Notes Today, 2011 TNT 193-31 - 10/04/2011). 

DOJ Announces Barring of Chicago Tax Lawyer for Promoting Tax Shelters (Tax Notes Today, 2011 


TNT 193-30 - 11/09/2011). 

Information Reporting with Respect to Foreign Financial Assets and Certain Interests in a PFIC- 

Suspension of Information Reporting Requirements until the Internal Revenue Service Releases 

Form 8938, Statement of Specified Foreign Financial Assets, and Revised Form 8621, Return by 

a Shareholder of a Passive Foreign Investment Company or a Qualified Electing Fund, Notice 

2011-55, 2011-29 I.R.B. 53 (06/21/2011). 

IRS Updates FAQ on Second U.S. Offshore Voluntary Disclosure Program, 2011 WTD 9-35 (03/14/2011). 












IRS Form 4340 - Certificate of Assessments, Payments, and Other Specified Matters. 

IRS Form 8264 - Application for Registration of a Tax Shelter. 

IRS Form 8271 - Investor Reporting of Tax Shelter Registration Number. 

IRS Form 8886 - Reportable Transaction Disclosure Statement. 

IRS Form 8886 - T - Disclosure by Tax Exempt Entity Regarding Prohibited Tax Shelter Transaction. 

IRS Form 8918 - Material Advisor Disclosure Statement. 


Justice Shuts Down Alleged $300 Million Tax Scheme (Tax Notes Today, 2012 TNT 45-32 - 03/06/2012). 

Wages of Italian Embassy Staff May be Taxable in United States, IRS Says (Tax Notes Today, 2012 TNT 

58-22 - 02/02/2012). 

IRS Seeing Simpler Abusive Transactions, SB/SE Commissioner Says (Tax Notes Today, 2011 TNT 

217-3 - 11/09/2011). 

US Prevails In Tax-Shelter Battle “Son Of Boss” Court Ruling Could Be Used To Pressure Other 

Taxpayers To Settle (By Jesse Drucker, The Wall Street Journal, Page A3 - 12/27/2007). 

Justice Department Gaining Ground in Combating Abusive Tax Shelters (By Audrey Nutt, Tax 


Prominent offshore and/or abusive tax shelter locations - 

Bahrain 


Cayman Islands 

Germany 

Hong Kong 

Japan 

Jersey 

Luxembourd 

Singapore 

Switzerland 

United States Of America 

Vides 


Assignment 23 - - - Expatriations By Individuals 








without due process and individuals may not be compelled to testify against 



and the 






The IRC sections which are applicable to a United States of America citizen with respect to income earned 

in a foreign country; income earned in the United States of America from investments in foreign countries; 

making gifts to a trust which is established in a foreign country; dying with property located in a foreign 

country. 

Income tax sections applicable to U.S. citizens and to resident aliens - 

1 - Tax imposed. 



63 - Taxable income defined. 

64 - Ordinary income defined. 

65 - Ordinary loss defined. 

72 - Annuities; Certain proceeds of endowment and life insurance contracts. 

152 - Dependent defined. 


161 - Allowance of deductions. 


165 - Losses. 


274 - Disallowance of certain entertainment, etc., expenses. 

408 - Individual retirement accounts. 


Income tax sections applicable to nonresident aliens receiving income from U.S. or foreign sources - 

121 - Exclusion of gain from sale of principal residence. 

861 - Income from sources within the United States. 

862 - Income from sources without the United States. 

871 - Tax on nonresident alien individuals. 

872 - Gross income. 

877 - Expatriation to avoid tax. 

877A - Tax responsibilities of expatriation. 

911 - Citizens or residents of the United States living abroad. 

6039G - Information on individuals losing United States citizenship. 

Income tax sections applicable to nonresident aliens (expatriates) receiving income from U.S. or foreign 

sources - 

The Heroes Earnings Assistance and Relief Tax Act was amended to replace IRS sections 877, 

2501(a)(3) and (5) and 2107 with IRC sections 877A and 2801. 

Gift tax sections applicable to U.S. citizens and resident alien donors from U.S. or foreign sources - 




2504 - Taxable gifts for preceding calendar periods. 

2511 - Transfers in general. 

2512 - Valuation of gifts. 

2513 - Gift by husband or wife to third party. 

2514 - Powers of appointment. 

2515 - Treatment of generation-skipping transfer tax. 

2516 - Certain property settlements. 

2518 - Disclaimers. 

2519 - Dispositions of certain life estates. 

2522 - Charitable and similar gifts. 

2523 - Gift to spouse. 

2524 - Extent of deductions. 

Gift tax sections applicable to nonresident alien donors who make gifts from U.S. or foreign sources - 




2504 - Taxable gifts for preceding calendar periods. 

2511 - Transfers in general. 



2513 - Gift by husband or wife to third party. 


2515 - Treatment of generation-skipping transfer tax. 

2516 - Certain property settlements. 


2519 - Dispositions of certain life estates. 

2522 - Charitable and similar gifts. 

2523 - Gift to spouse. 

2524 - Extent of deductions. 


Estate tax sections applicable to U.S. citizens and resident aliens making death transfers from U.S. foreign 

sources - 

684 - Recognition of gain on certain transfers to certain foreign trusts and estates. 

2001 - Imposition and rate of tax. 

2002 - Liability for payment. 

2010 - Unified credit against estate tax. 

2011 - Credit for State death taxes. 

2012 - Credit for gift tax. 

2013 - Credit for tax on prior transfers. 

2014 - Credit for foreign death taxes. 

2015 - Credit for death taxes on remainders. 

2016 - Recovery of taxes claimed as credit. 

2031 - Definition of gross estate. 

2032 - Alternate valuation. 

2033 - Property in which the decedent had an interest. 

2034 - Dower or curtesy interests. 

2035 - Adjustments for certain gifts made within 3 years of decedent's death. 

2036 - Transfers with retained life estate. 

2037 - Transfers taking effect at death. 

2038 - Revocable transfers. 

2039 - Annuities. 

2040 - Joint interests. 


2042 - Proceeds of life insurance. 

2043 - Transfers for insufficient consideration. 

2044 - Certain property for which marital deduction was previously allowed. 

2045 - Prior interests. 


2051 - Definition of taxable estate. 

2053 - Expenses, indebtedness, and taxes. 

2054 - Losses. 

2055 - Transfers for public, charitable, and religious uses. 

2056 - Bequests, etc., to surviving spouse. 

2057 - Family-owned business interests. 

2058 - State death taxes. 

Estate tax sections applicable to nonresident aliens who make death transfers from U.S. or foreign sources - 


2101 - Tax imposed. 

2102- Credits against tax. 

2103 - Definition of gross estate. 

2104 - Property within the United States. 

2105 - Property without the United States. 

2106 - Taxable estate. 



U.S.C. sections applicable to an expatriate to vote in a U.S. election for President: of the U.S. 

8 U.S.C. § 1182 - Inadmissible aliens. 

8 U.S.C. § 1481 - Loss of nationality by native-born or naturalized citizen; voluntary action; 

burden of proof; presumptions. 

Foreign Account Tax Compliance Act (FATCA). 

Heroes Earnings Assistance and Relief Tax Act of 2008. 


United States v. Saladino, 2010 U.S. Dist. LEXIS 81642 (D. OR 08/11/2010). 


This case discusses mail fraud, conspiracy to defraud and wire fraud. 

Estate of Cloyd F. Angle, Deceased, Bonnie J. Angle, Special Administrator, and Bonnie J. Angle 

v. Commissioner, TC Memo 2009-227 (10/05/2009). 

367 - Foreign Corporations. 




United States v. Porter, 569 F.Supp.2d 862 (S.D. IA 08/04/2008). 











Beatrice Goblirsch v. Commissioner, TC Memo 2005-78 (04/07/2005). 




Faramarz Elghanian, et ux. v. Commissioner, TC Memo 2005-37 (02/28/2005). 

165 - Losses. 



United States v. Rudd, 331 F.Supp.2d 383 (M.D. NC 08/24/2004). 



Charles Y. Choi, et ux. v. Commissioner, TC Memo 2002-183 (07/31/2002). 


Pekar v. Commissioner, 113 TC 158 (09/01/1999). 




Standifird v. United States, 32 Fed. Cl. 731 (02/15/1995). 




Lansdown v. Commissioner, TC Memo 1994-452 (09/08/1994). 

911 - Citizens or residents of the United States living abroad. 




Brown v. United States, 1994 U.S. Dist. LEXIS 8330 (N.D. GA 05/26/1994). 

7421 - Prohibition on suits to restrain assessment or collection. 

Dacey v. Commissioner, TC Memo 1992-187 (03/30/1992). 


8 U.S.C. § 1481 

This case discusses the statutory expatriation requirements and that the expatriating statute 

requires more than an acknowledgment of dual citizenship to effectuate loss of 

United States citizenship. 

Crow v. Commissioner, 85 T.C. 376 (08/26/1985). 

483 - Interest on certain deferred payments. 



Vance v. Terrazas, 444 U.S. 252 (1980). 


United States v. Matheson, 532 F.2d 809 (2d Cir. 03/03/1976). 


8 U.S.C. § 1481 

In this case, the government brought suit to recover taxes and the estate brought suit 

challenging the assessment of estate taxes and claiming decedent was not liable for 

taxes because she was an expatriated citizen of the United States. 






Department of the Treasury Subchapter A--Internal Revenue Practice, Part 1--Income Taxes: 

REG-208270-86, RIN 1545-AM12--Withdrawal of Notice of Proposed Rulemaking, Notice of 

Proposed Rulemaking and Notice of Public Hearing Income and Currency Gain or Loss with 

Respect to a Section 987 QBU. 



Administration: § 301.6316-1-- Payment of Income Tax in Foreign Currency. 



Administration: § 301.6316-3-- Allocation of Tax Attributable to Foreign Currency. 

Code of Federal Regulations, Title 22--Foreign Relations, Chapter 1--Department of State, 

Subchapter F--Nationality and Passports, Part 50--Nationality Procedures, Subpart C --Loss of 

Nationality: § 50.40--Certification of Loss of U.S. Nationality. 

Code of Federal Regulations, Title 22--Foreign Relations, Chapter 1--Department of State, 

Subchapter F--Nationality and Passports, Part 50--Nationality Procedures, Subpart C--Loss of 

Nationality: § 50.50--Renunciation of Nationality. 


Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Tax, Tax Returns or 

Statements: § 1.6012-1(b)--Individuals Required to Make Returns of Income. 


Department of Treasury, Subchapter A--Income Tax, Part 1--Income Tax§ 1.684-1--Recognition 

of Gain on Transfers to Certain Foreign Trusts and Estates. 


Depa``rtment of the Treasury, Subchapter B--Estate and Gift Taxes, Part 20--Estate Tax; 

states of Decedents Dying After August 16, 1954: § 20.2107-1--Expatriation to Avoid Tax. 



Department of the Treasury, Subchapter B--Estate and Gift Taxes, Part 25--Gift Tax; Gifts Made 

After December 31, 1954: § 25.2511-1--Transfers in General. 



After December 31, 1954: § 25.2511-3--Transfers by Nonresidents Not Citizens. 



and Administration: § 301.7701(b)-1--Resident Alien. 


Submission processing - 


IRM 3.21.15 - Foreign Partnership Withholding. 

IRM 3.21.19 - Foreign Trust System. 


IRM 3.21.110 - Chapter Three Withholding Returns - Form 1042. 

IRM 3.21.111 - Chapter Three Withholding Returns. 

IRM 3.21.261 - Foreign Investment in Real Property Tax Act (FIRPTA). 


IRM 3.21.263 - IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS). 

IRM 3.21.264 - IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent Program. 

International Error Resolution - 




IRM 3.22.110 - Chapter Three Withholding (CTW) Returns - Form 1042. 

IRM 3.22.111 - Chapter Three Withholding (CTW) Database. 



IRM 4.26.16 - Report of Foreign Bank and Financial Accounts (FBAR). 

IRM 4.26.17 - Report of Foreign Bank and Financial Accounts (FBAR) Procedures. 

Collection process - 









Exempt organizations tax manual - 

IRM 7.27.27 - Application of Taxes and Denial of Exemption to Certain Foreign Organizations. 


Special topics - 













Miscellaneous or additional provisions - 

IRM 3.38.147 - International Notices. 

IRM 4.1.4.2.14 - Expatriate Cases. 


IRM 20.1.9.11 - IRC 6039G - Expatriation Reporting Requirements. 


Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. 

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities. 

Publication 519 - U.S. Tax Guide for Aliens. 

Publication 593 - Tax Highlights for U.S. Citizens and Residents Going Abroad. 

Publication 594 - Understanding the Collection Process. 

Publication 901 - U.S. Tax Treaties. 

















IRS Instructions For Persons Answering Questions Relating to Foreign Financial Accounts On 2010 

Federal Income Tax and Information Returns (IRS Notice 2011-31; 2011-17 IRB 1; Tax 


Second Special Voluntary Disclosure Initiative Opens; Those Hiding Assets Offshore 

Face Aug. 31, 2011 Deadline, IRS NR 2011-14 (02/08/2011). 

IRS Official Previews Process For New Offshore Disclosure Program, 2011 TNT 18-2, Tax Notes 

Today (01/27/2011). 

Guidance for Expatriates Under Section 877A, IRS Notice 2009-85 (11/09/2009). 

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; 

segment rates, IRS Ann. 2009-57; 2009-29 I.R.B. 158 (07/20/2009). 

U.S. Model Income Tax Convention, TDNR HP-168 (11/17/2006). 

IRS Provides Examples Illustrating Application of U.S. Income Rule for Sourcing 

Income to U.S. Territories, IRS Notice 2006-76 (08/29/2006). 

Tax Avoidance Not Motive for Expatriation, PLR 200552008 (09/29/2005). 

Expatriation Did Not Have Tax Avoidance Motive, PLR 200552008 (09/08/2005). 

No Presumption That Principal Purpose of Expatriation Was Tax Avoidance, PLR 

200547001, 200547002, 200542017 (08/15/2005). 

Principal Purpose - The Avoidance of Tax, PLR 200542017 (06/28/2005). 

Quarterly Publication of Individuals, Who Have Chosen to Expatriate IRS Notice, 69 

F.R. § 61909 (10/21/2004). 

Offshore Voluntary Compliance Initiative, IRS Rev. Proc. 2003-11 (01/27/2003). 

Expatriation to Avoid Tax: Guidance of P.L. 104-191, IRS Notice 98-34, 1998-2 CB 29 

(07/06/1998). 



IRS Form 708 - U.S. Return of Tax for Gifts and Bequests Received From Expatriates. 

IRS Form 1040-C - U.S. Departing Alien Income Tax Return. 

IRS Form 1040-NR - U.S. Nonresident Alien Income Tax Return. 

IRS Form NR-EZ - U.S. Tax Return for Certain Nonresident Aliens with No Dependents. 

IRS Form 1116 - Foreign Tax Credit (Individual, Estate, or Trust). 


IRS Form 8833 - Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). 

IRS Form 8854 - Initial and Annual Expatriation Information Statement. 

IRS Form 8898 - Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. 

Possession. 

IRS Form W-8CE - Notice of Expatriation and Waiver of Treaty Benefits. 

Department of Homeland Security Form I-407. 

United States Citizenship and Immigration Services (USCIS) Form I-407. 


Swiss Parliament Amends Protocol to Treaty with U.S. (By Stephanie Soong Johnston, Tax Notes Today, 

2012 TNT 45-5 - 03/07/2012). 

Treasury Official Expresses Confidence In Switzerland, Luxemburg Info Exchange Provisions (By 

Kristen A. Parillo, Tax Notes Today, 2011 TNT 110-4, - 06/08/2011). 


Assignment 24 - - - Expatriations By Corporations 





Amendment 4 - The freedom from search and from seizure of property without a warrant or 

having probable cause. 

Amendment 5 - Forbids trial for major crime without indictment by grand jury and no 

punishment without due process and individuals may not be compelled to testify against 



and the right to confront witnesses during trial. 





The IRC sections which are applicable to a United States of America citizen with respect to income earned 

in a foreign country; income earned in the United States of America from investments in foreign countries; 

making gifts to a trust which is established in a foreign country; dying with property located in a foreign 

country. 

Effects on Corporations - 

311 - Taxability of corporation on distribution. 

318 - Constructive ownership of stock. 

336 - Gain or loss recognized on property distributed in complete liquidations. 


338 - Certain stock purchases treated as asset acquisitions. 

Corporate Organizations and Reorganizations - 

351 - Transfer to corporation controlled by transferor. 

355 - Distributions of stock and securities of a controlled corporation. 

358 - Basis to distributees. 

362 - Basis to corporations. 

367 - Foreign corporations. 

368 - Definitions relating to corporate reorganizations. 

Foreign Corporations - 

881 - Tax on income of foreign corporations not connected with United States business. 

882 - Tax on income of foreign corporations connected with United States business. 

883 - Exclusions from gross Foreign Corporations income 

884 - Branch profits tax. 

885 - Cross references. 

887 - Imposition of tax on gross transportation income of nonresident aliens and foreign 

corporations. 

Controlled Foreign Corporations - 

951 - Amounts included in gross income of United States shareholders. 

952 - Subpart F income defined. 

953 - Insurance income. 

954 - Foreign base company income. 

Capital Gains and Losses - 

1248 - Gain from certain sales or exchanges of stock in foreign coporations. 

1291 - Interest on tax deferral. 

Expatriated Provisions - 

4985 - Stock compensation on insiders in expatriated corporations. 

Special Provisions - 

6038B - Notice of certain transfers to foreign persons. 

6043 - Liquidating, etc., transactions. 

Limitations and Additions to Tax - 




891 - Doubling of rates of tax on citizens and corporations of certain foreign countries. 

898 - Taxable year of certain foreign corporations. 



7874 - Rules relating to expatriated entities and their foreign parents. 

Additions to tax and assessable penalties - 

Payment - 




6682 - False information with respect to withholding. 

6686 - Failure to file returns or supply information by DISC of FSC. 

6688 - Assessable penalties with respect to information required to be furnished under section 

7654. 

6689 - Failure to file notice of redetermination of foreign tax. 


6707 - Failure to furnish information regarding reportable transactions (tax shelters). 

6708 - Failure to maintain lists of investors in potentially abusive tax shelters misstatements or 

fraud relating to mortgage credit certificates. 

6316 - Payment by foreign currency. 

Examine the following other federal statutes 

There are no other federal statues listed. 


Estate of Cloyd F. Angle, Deceased, Bonnie J. Angle, Special Administrator, and Bonnie J. Angle 

v. Commissioner, TC Memo 2009-227 (10/05/2009). 





Kohler Company v. United States, 247 F.Supp.2d 1083 (E.D. WI 02/20/2003). 

118 - Contributions to the capital of a corporation. 




CMI International, Inc. v. Commissioner, 113 TC 1 (07/13/1999). 


Seagate Technology, Inc. and Consolidated Subsidiaries v. Commissioner, 102 TC 149 (02/08/1994). 


482 - Allocation of income and deductions among taxpayers. 


Mars, Incorporated and Uncle Ben’s, Inc. v. Commissioner, 88 TC 428 (02/11/1987). 




Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes: § 1.351-3--Records 

to be Kept and Information to be Filed. 



§ 1.367(a)-1T--Transfers to Foreign Corporations Subject to Section 367(a): In 

General (Temporary). 



§ 1.367(a)-2T--Exception for Transfers of Property for Use in the Active Conduct of a Trade 

or Business (Temporary). 



§ 1.367(a)-3--Treatment of Transfers of Stock or Securities to Foreign Corporations. 



§ 1.367(a)-4T--Special Rules Applicable to Specified Transfers of Property (Temporary). 



§ 1.367(a)-5T--Property Subject to Section 367(a)(1) Regardless of Use in Trade or 

Business (Temporary). 



§ 1.367(a)-6T--Transfer of Foreign Branch with Previously Deducted Losses 

(Temporary). 



§ 1.367(a)-8--Gain Recognition Agreement Requirements. 



§ 1.367(b)-1--Other Transfers. 



§ 1.367(b)-3--Repatriation of Foreign Corporate Assets in Certain Nonrecognition 

Transactions. 




§ 1.367(b)-10--Acquisition of Parent Stock or Securities for Property in Triangular 

Reorganizations. 



§ 1.367(d)-1T--Transfers of Intangible Property to Foreign Corporations (Temporary). 



§ 1.6038B-1--Reporting of Certain Transfers to Foreign Corporations. 



§ 1.6038B-1T--Reporting of Certain Transfers to Foreign Corporations (Temporary). 



§ 1.6043-4--Information Returns Relating to Certain Acquisitions of Control and Changes 

in Capital Structure. 



§ 1.7874-1--Disregard of Affiliate-Owned Stock. 



§ 1.7874-1T--Disregard of Affiliate-Owned Stock (Temporary). 



§ 1.7874-2T--Surrogate Foreign Corporation (Temporary). 


International returns and documents analysis- 




IRM 3.21.110 -Chapter Three Withholding Returns - Form 1042. 

IRM 3.21.111 - Chapter Three Withholding Returns. 



IRM 3.21.263 - IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS). 

IRM 3.21.264 - IRS Individual Taxpayer Identification Number (ITIN) Acceptance Agent 

Program. 

International error resolution - 




IRM 3.22.110 - Chapter Three Withholding (CTW) Returns - Form 1042. 

IRM 3.22.111 - Chapter Three Withholding (CTW) Database. 


International tax returns and documents - 

IRM 3.38.147 - International Notices. 

International and insular issues - 









IRM 4.26.16 - Report of Foreign Bank and Financial Accounts (FBAR). 

IRM 4.26.17 - Report of Foreign Bank and Financial Accounts (FBAR) Procedures. 

Exempt organizations tax manual - 

IRM 7.27.27 - Application of Taxes and Denial of Exemption to Certain Foreign Organizations. 


Special topics - 













Miscellaneous or additional provisions - 

IRM 4.1.4.2.14 - Expatriate Cases. 



IRM 20.1.9.11 - IRC 6039G - Expatriation Reporting Requirements. 


There are no IRS Publications applicable to this Assignment. 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. (See http://www. 

.irs.gov and http://www.legalbitstream.com/) - 




Procedures (IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), IRS 

Private Letter Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC Advice 

Memoranda (IRS CCAM), IRS Field Service Advices (IRS FSA), IRS Determination 

Letters (IRS DL), IRS Notices, IRS Fact Sheets (IRS FS), IRS Announcements (IRS 

Ann), IRS Information Releases (IRS IR), IRS News Releases (IRS NR), IRS 

Taxpayer Assistance Order (IRS TAO), IRS Small Business / Self-Employed (IRS 

SB/SE), IRS Internal Revenue Bulletin (IRS IRB) - 

Proposed Transactions Constitute Tax-Free Reorganization - PLR 201126010 

(12/20/2010). 

Partnership's Restructuring Wouldn't Result in Recognized Gain or Loss - PLR 

201047023 (08/06/2010). 

Restructuring is Tax-Free - PLR 201037026 (06/11/2010). 

Reorganization is Tax-Free - PLR 201016044 (12/28/2009). 

Corporate Reorganization is Taxable Under Gain Recognition Rules - TAM 

200919032 (01/29/2009). 

Merger Will Qualify for Nonrecognition Treatment - PLR 200913008 (12/15/2008). 

Revocation of Domestic Corporation Election Granted - PLR 200835020 (05/19/2008). 

Reorganization is Tax-Free - PLR 200820020 (02/13/2008). 

Split-Off Followed by Distributions is Tax-Free - PLR 200725016 (03/20/2007). 

Liquidation Into Foreign Parent Won't Trigger Gains - PLR 200720010 (02/13/2007). 

Indirect Stock Transfer Will Qualify for Nonrecognition Treatment - PLR 200709054 

(11/28/2006). 

IRS Provides Examples Illustrating Application of U.S. Income Rule for Souring 

Income to U.S.Territories, IRS Notice 2006-76 (09/18/2006). 


Expatriation to Avoid Tax, PLR 200602003 (10/06/2005). 

Tax Avoidance Not Motive for Expatriation, PLR 200552008 (09/29/2005). 

Expatriation Did Not Have Tax Avoidance Motive, PLR 200550009 (09/08/2005). 

No Presumption That Principal Purpose of Expatriation Was Tax Avoidance, 

PLR 200547002, 200542017 (08/15/2005). 

Principal Purpose - The Avoidance of Tax, PLR 200542017 (06/28/2005). 

Indirect Stock Transfer Will Qualify for Nonrecognition Treatment - PLR 200536017 

(06/09/2005). 

Gain Recognition Agreements Terminated in Tax-Free Reorganization - PLR 

200524019 (03/04/2005). 

IRS Publishes Quarterly List of Expatriates, IRS Notice 69 F.R. 61908 (10/21/2004). 

Offshore Voluntary Compliance Initiative IRS Rev. Proc. 2003-11 (01/27/2003). 

Expatriation to Avoid Tax: Guidance on P.L. 104-191, IRS Notice 98-34; 1998-2 CB 

29 (07/06/1998). 



IRS Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation. 

IRS 1096 - Annua Summary and Transmittal of U.S. Information Returns. 

IRS 1099-CAP - Changes on Corporate Control and Capital Structure. 

IRS Form 1118 - Foreign Tax Credit - Corporations. 

IRS Form 1118 (Schedule K) - Foreign Tax Carryover Reconciliation Schedule. 

IRS Form 1120-F - U.S. Income Tax Return of a Foreign Corporation. 

IRS Form 5471 - Information Return of U.S. Persons with Respect to Certain Foreign Coporations. 

IRS Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital 

Structure. 


Agreement. 

IRS Form 8854 - Initial and Annual Expatriation Information Statement. 


White House Opposes Repatriation Tax Holiday Without Tax Reform, Mundaca Says (By Meg 

Shreve, Tax Notes Today, 2011 TNT 57-2 - 03/24/2011). 

Cantor Calls For Repatriation Holiday Ahead Of Corporate Tax Reform (By Eric Kroh, Tax Notes 

Today, 2011 TNT 55-3 - 03/22/2011). 

Economic Analysis: Oil Drillers Gain Billions from 'Immoral' Tax Break (By Martin A. Sullivan, 58 

Tax Notes Int'l 1010 - 06/28/2010). 


News Analysis: Taking the Good With the Bad in the Anti-Inversion Rule (By Lee A. Sheppard, 57 

Tax 

Notes 

Int'l 

627 - 

02/22/ 

2010). 

Graphs of Expatriated Entities (By Andrew Michael, 

http://www.andrew.michael.com/topic_page_2.html#7874 - 11/2009). 

Graphs of Foreign Corporation Transfers (By Andrew Michael, 

http://www.andrew.michael.com/topic_page_1.hmtl#sec367 - 05/2006). 


Assignment 25 - - - Reconstructing Taxable Income - The Indirect Methods 







Amendment 5 - Forbids trial for major crime without indictment by grand jury and no punishment without 

due process and individuals may not be compelled to testify against themselves and it 

prohibits double jeopardy. 







Accounting Periods - 

441 - Period for computation of taxable income. 

442 - Change of annual accounting period. 

Methods of Accounting - 

Jeopardy - 


451 - General rule for taxable year of inclusion. 

453 - Installment method. 



Information Returns - 

6050I - Returns to cash received in trade or business, etc. 



Gleason v. Commissioner, TC Memo 2011-154 (06/29/2011). 







United States v. Samuel J.T. Moore III, 2011 TNT 118-15 (E.D. VA 06/16/2011). 



Western Management, Inc. v. The United States, 2011 TNT 14-17 (Fed. Cl. 01/19/2011). 






MacGregor v. Commissioner, TC Memo 2010-187 (08/23/2010). 











United States v. Jon Dale Adams, 2009 TNT 31-7 (5th Cir. 02/17/2009). 







Taylor v. Commissioner, TC Memo 2006-67 (04/06/2006). 




6234 - Declaratory judgment relating to treatment of items other than partnership items 

with respect to an oversheltered return. 




Charles Y. Choi v. Commissioner, 379 F.3d 638 (9th Cir. 08/10/2004). 



Kikalos, Nick, et ux. v. United States of America, 2004 TNT 57-10 (N.D. IN 01/12/2004). 



South Tulsa Pathology Laboratory, Inc. v. Commissioner, 118 T.C. 84 (01/28/2002). 

301 - Distributions of property. 

311 - Taxability of corporation on distribution. 

312 - Effect on earnings and profits. 

355 - Distribution of stock and securities of a controlled corporation. 

361 - Nonrecognition of gain or loss to corporations; treatment of distributions. 

368 - Definitions relating to corporate reorganizations. 

United States v. Wesela, 223 F.3d 656 (7th Cir. 08/03/2000). 







Cases in which Supreme Court has endorsed the Net Worth Method of Proof - 

Massei v. United States, 355 US 595 (03/03/1958). 


In this case, the Court held that proof of a likely source of taxable income is an 


indispensable element of the net worth method in any of its applications. Proof of 

a likely source was "sufficient" to convict in a net worth case where the 

Government did not negative all the possible nontaxable sources of the alleged net 

worth increase. 

Holland v. United States, 348 US 121 (12/06/1954). 

41 - Credit for increasing research activities. 

145 - Qualified 501(c)(3) bond. 

Friedberg v. United States, 348 US 142 (12/06/1954). 


Smith v. United States, 348 US 147 (12/06/1954). 





Administration: § 301.6230(c)-1--Claim Arising out of Erroneous Computation, etc. 



Administration: § 301.6231(a)(6)--Computational Adjustments. 





of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: 

§ 301.6102--Computations on Returns or Other Documents. 


Department of the Treasury, Subchapter B--Estate and Gift Taxes, Part 20--Estate Tax; Estates of 

Decedents Dying After August 16, 1954: § 20.0-2--General Description of Tax. 



After December 31, 1954: § 25.2501-1--Imposition of Tax. 



After December 31, 1954: § 25.2502-1--Rate of Tax. 

Examine the following IRS' IR Manual sections. (See http://www.irs.gov/irm/index.html) - 



IRM 4.10.4 - Examination Of Income. 


IRM 4.26.10 - Form 8300 History And Law. 

IRM 4.26.12 - Examination Techniques For Form 8300 Industries. 


IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. 

Criminal Investigation Management Information System (CIMIS) - 




Indirect Method - 

Investigative process - 

IRM 9.5.9.2.2 - Indirect Methods. 

IRM 9.5.9.5 - Net Worth Method of Proof (type of Indirect Method). 



Publication 3498-A - The Examination Process (Examinations By Mail). 

Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. 

Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). 

Publication 2186 - Tax Item. Penalties. 

Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. 

Publication 919 - How do I Adjust My Tax Withholding? 

Examine the following Treasury Department's, IRS', and Department Of Justice's documents. (See 

http://www.irs.gov and http://www.legalbitstream.com/) - 




















IRS Form 5661-A - IRS In-Custody Statement of Rights. 







Section F-2000 - IRS Q and A. (Transcript Of A Tape Recording Of A Meeting Among An Accountant 

And Two Special Agents Of The CID Of The IRS And A Lawyer). 

Assignment 26 - - - Civil Violations And Penalties Therefor And Additions To Tax 
















Authority to assess deficiencies - 



Fraud penalty - 




















6715 - Dyed fuel sold for use or used in taxable use, etc. 






Civil penalties for failing to comply with information reporting requirements - 


Retirement plans - 

6690 - Fraudulent statement or failure to furnish statement to plan participant. 

6692 - Failure to file actuarial report. 

6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating 

to designated non-deductible contributions. 

Tax regulated investment companies - 

6697 - Assessable penalties with respect to liability for tax regulated investment companies. 

6715 - Dyed fuel sold for use or used in taxable use, etc. 






The Organized Crime Control Act of 1970, as amended, 18 U.S.C. 1961-1968, 901(a) of Title IX. 


Definitions of a “deficiency”- 

Justin Carl Laue v. Commissioner, 2012 TNT 71-17 (Tax Ct. 04/11/2012). 






Hyde v. Commissioner, TC Memo 2011-131 (06/14/2011). 

Accuracy related penalties - 






6603 - Deposits made to suspend running of interest on potential underpayments, etc. 





Cantrell v. Commissioner, TC Summary Op. 2012-28 (03/27/2012) 



Bell v. Commissioner, 2011 TNT 247-10 (Tax Ct. 12/22/2011). 





Woodsum et ux. v. Commissioner, 2011 U.S. Tax Ct. LEXIS 31 (06/13/2011). 

6213 - Restrictions applicable to deficiencies; petition of Tax Court. 




Seven W. Enterprises et al. v. Commissioner, 2011 U.S. Tax Ct. LEXIS 26 (06/07/2011). 




Cantrell v. Commissioner, TC Summary Op. 2011-60 (05/18/2011). 


United States v. Storey, 2011 U.S. App. LEXIS 9912 (6th Cir. 05/16/2011). 


6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, 

etc. 

Parsley v. Commissioner, TC Summary Op. 2011-35 (03/24/2011). 

167 - Depreciation. 

1012 - Basis of property - cost. 

1041 - Transfers of property between spouses or incident to divorce. 


Etchinson v. Commissioner, TC Summary Op. 2011-30 (03/16/2011). 



Bengtson v. Commissioner, TC Memo 2011-50 (03/01/2011). 

165 - Losses. 



Fletcher v. Commissioner, TC Memo 2011-27 (01/31/2011). 




Campbell v. Commissioner, TC Memo 2011-15 (01/20/2011). 



United States v. Kavanaugh, 2009-1 USTC 50,368 (W.D. PA 04/29/2009). 



Whitecavage v. Commissioner, TC Memo 2008-203 (08/27/2008). 



Gillespie et ux. v. Commissioner, TC Memo 2007-202 (07/24/2007). 


McNamee v. Department of the Treasury, 488 F.3d 100 (2d Cir. 05/23/2007). 







Benson v. Commissioner, TC Memo 2007-113 (05/02/2007). 




Panice v. Commissioner, TC Memo 2007-110 (04/30/2007). 




McDonough v. Commissioner, TC Memo 2007-101 (04/25/2007). 




Becnel v. Commissioner, TC Summary Op. 2007-35 (03/06/2007). 



Tschetschot v. Commissioner, TC Memo 2007-38 (02/20/2007). 


Jones v. Commissioner, TC Summary Op. 2007-21 (02/12/2007). 



Pimpleton v. Commissioner, TC Summary Op. 2007-17 (01/30/2007). 




Magallion v. Commissioner, TC Summary Op. 2007-15 (01/29/2007). 


Smith v. United States, 2007 U.S. App. LEXIS 1251 (9th Cir. 01/17/2007). 


Randall v. Commissioner, TC Memo 2007-1 (01/03/2007). 


HJ Builders, Inc. v. Commissioner, TC Memo 2006-278 (12/28/2006). 


Forristal v. Commissioner, TC Summary Op. 2006-194 (12/26/2006). 




Thrane v. Commissioner, TC Memo 2006-269 (12/18/2006). 


Hansen v. Commissioner, 471 F.3d 1021 (9th Cir. 12/18/2006). 


Lam v. Commissioner, TC Memo 2006-265 (12/14/2006). 




Simon v. Doe, 463 F.Supp.2d 466 (S.D. NY 12/04/2006). 




Broderick v. Commissioner, TC Summary Op. 2006-182 (11/09/2006). 



Snider v. United States, 2007-1 USTC 50,173 (D. DC 11/08/2006). 

6103 - Confidentiality of suits to restrain assessment or collection. 


Zigmont v. Commissioner, 2006 Tax Ct. Memo LEXIS 237 (10/31/2006). 



Pinkney v. Commissioner, 2006 TC Summary LEXIS 69 (10/16/2006). 


Gonzalez v. Commissioner, 2006 Tax Ct. Summary LEXIS 66 (10/10/2006). 


United States v. Kennedy, 2006 U.S. Dist. LEXIS 72240 (D. ND 09/29/2006). 


Hartsock v. Commissioner, 2006 Tax Ct. Memo LEXIS 206 (09/25/2006). 



Wood v. Commissioner, 2006 Tax Ct. Memo LEXIS 209 (09/25/2006). 


6673 - Sanctions and costs awarded by the courts. 

Lundgren v. Commissioner, 2006 Tax Ct. Memo LEXIS 180 (09/23/2006). 



Lewis v. Commissioner, 2006 TC Summary LEXIS 45 (09/13/2006). 


Lee v. Commissioner, 2006 Tax Ct. Memo LEXIS 194 (09/11/2006). 


Univ. of Chi. Hosps. V. United States, 2006-2 USTC 50,520 (N.C. IL 09/08/2006). 






Irving v. Commissioner, 2006 Tax Ct. Memo LEXIS 173 (08/16/2006). 



Racine v. Commissioner, 2006 Tax Ct. Memo LEXIS 164 (08/14/2006). 


United States v. Stone, 2006 U.S. Dist. LEXIS 54638 (W.D. MI 08/07/2006). 



USA Fin. Servs. v. United States IRS, 459 F.Supp.2d 440 (E.D. VA 08/02/2006). 


Lehrer v. Commissioner, 2006 Tax Ct. Memo LEXIS 160 (07/31/2006). 


Vincent v. Commissioner, 2006 U.S. Dist. LEXIS 50406 (D. NV 07/19/2006). 



United States v. Kahn, 2006 U.S. Dist. LEXIS 49680 (M.D. FL 07/18/2006). 





Munoz v. Commissioner, TC Summary Op. 2006-107 (07/17/2006). 


Bullock v. Commissioner, 2006 Tax Ct. Memo LEXIS 141 (07/05/2006). 


Kilgore v. Commissioner, 2006 U.S. App. LEXIS 14497 (1st Cir. 06/13/2006). 




United States v. Davenport, 2006 U.S. Dist. LEXIS 36763 (W.D. OK 06/05/2006). 




Welch v. United States, 2006 U.S. Dist. LEXIS 27671 (D. NJ 05/03/2006). 



Hang v. Commissioner, 2006 Tax Ct. Summary LEXIS 129 (04/25/2006). 


Tysinger Motor Co., Inc. v. United States, 428 F.Supp.2d 480 (E.D. VA 04/06/2006). 

6050I - Returns relating to cash received in trade or business. 

Prusick v. Commissioner, 2006 U.S. App. LEXIS 4578 (9th Cir. 02/22/2006). 


Pediatric Affiliates, P.A. v. United States, 2006-1 USTC 50,201 (D. NJ 02/22/2006). 


Montagne v. Commissioner, 166 Fed. Appx. 265 (8th Cir. 02/10/2006). 



Abdullah v. Commissioner, TC Summary Op. 2006-32 (02/21/2006). 








Giles v. Commissioner, TC Memo 2006-15 (01/31/2006). 


Mansel v. Commissioner, 2005 Tax Ct. Summary LEXIS 106 (10/31/2005). 


Fraud penalty - 


United States v. Novelli, 381 F.Supp.2d 1125 (C.D. CA 06/20/2005). 




Cohen v. Commissioner, 2004 Tax Ct. Memo LEXIS 237 (10/07/2004). 


McGrath v. United States, 2004-2 USTC 50,409 (D. OR 09/20/2004). 


Johnson v. Commissioner, 289 F.3d 452 (7th Cir. 05/03/2002). 


Trucks, Inc. v. United States, 2002 WL 1110631 (N.D. GA 04/15/2002). 



6622 - Interest compounded daily. 

Kathryn Cheshire v. Commissioner, 282 F.3d 326 (5th Cir. 02/08/2002). 






Mora v. Commissioner, TC Memo 2002-17 (01/16/2002). 

66 - Treatment of community income. 


Porch et ux. v. Commissioner, 2012 TNT 56-14 (03/21/2012). 






Vanover v. Commissioner, TC Memo 2012-79 (03/21/2012). 





Gaughen v. United States, 2012 TNT 22-15 (M.D. PA 01/31/2012). 



Powerstein et al. v. Commissioner, T.C. Memo 2011-271 (11/16/2011). 




280A - Disallowance of ceertain expenses in connection with business use of home, rental 

Of vacation homes, etc. 




United States v. Daniela Casadei et al., 2011 TNT 198-17 (S.D. NY 10/13/2011). 



Martin G. Plotkin v. Commissioner, 2011 TNT 214-13 (Tax Ct. 11/03/2011). 



164 - Taxes. 






United States v. Daniela Casadei et al., 2011 TNT 198-17 (S.D. NY 10/13/2011). 



William B. O’Bryant et ux. v. Commissioner, 2011 TNT 158-13 (Tax Ct. 08/15/2011). 




Fishman v. Commissioner, TC Memo 2011-102 (05/18/2011). 



United States v. Sangarie, 2011 U.S. App. LEXIS 8775 (4th Cir. 04/29/2011). 


Williams v. Commissioner, TC Memo 2011-89 (04/21/2011). 





Cole v. Commissioner, 2011-1 USTC 50,301 (7th Cir. 03/28/2011). 



Prater v. Commissioner, TC Memo 2011-68 (03/24/2011). 


Reeves v. United States, 2007 U.S. Dist. LEXIS 58396 (S.D. AL 08/08/2007). 


7262 - Violation of occupational tax laws relating to wagering - failure to pay special tax. 

Hartley v. Commissioner, TC Summary Op. Memo 2007-119 (07/17/2007). 




Wright v. Commissioner, 2007 TNT 44-12 (03/06/2007). 




Prowse v. Commissioner, TC Summary Op. 2007-31 (03/01/2007). 




United States v. Johnson, 2007 U.S. Dist. LEXIS 12777 (W.D. WA 02/23/2007). 



transactions. 



Tigrett v. United States, 2007 U.S. App. LEXIS 1049 (6th Cir. 01/12/2007). 


United States v. Hansen, 2006 U.S. Dist. LEXIS 90449 (S.D. CA 12/13/2006). 




United States v. Broccolo, 2006 U.S. Dist. LEXIS 90241 (S.D. NY 12/13/2006). 


6695 - Other assessable penalties with respect to the preparation of tax returns or other 

persons. 




Kerkman v. United States, 2006 U.S. App. LEXIS 26126 (6th Cir. 10/18/2006). 


This case discusses the civil violatons and penalties resulting from wire fraud, mail fraud, 

and conspiracy to commit fraud. 

Orion Contr. Trust v. Commissioner, TC Memo 2006-211 (09/27/2006). 






Jadro v. Commissioner, TC Memo 2006-206 (E.D. NY 09/25/2006). 


McGowan v. Commissioner, 2006 U.S. App. LEXIS 16534 (11th Cir. 06/28/2006). 


Uscinski v. Commissioner, 2006 Tax Ct. Memo LEXIS 204 (06/16/2006). 




Mostafa v. Commissioner, TC Memo 2006-106 (05/15/2006). 


6501 - limitations on assessment and collection. 



Maher v. Commissioner, 2006 Tax Ct. Memo LEXIS 16 (01/31/2006). 


United States v. Persaud, 2005 U.S. Dist. LEXIS 40825 (M.D. FL 11/08/2005). 


United States v. Moser, 2005 U.S. Dist. LEXIS 28256 (D. HI 10/17/2005). 




United States v. Rosamond, 2005 U.S. App. LEXIS 12398 (M.D. LA 06/19/2005). 

6694 - Understatement of taxpayer's liability by income tax preparer. 



Payne v. Commissioner, TC Memo 2005-130 (05/31/2005). 




William D. Zack v. Commissioner, 291 F.3d 407 (6th Cir. 05/21/2002). 

172 - Net operating loss deduction. 



Van Heemst v. Commissioner, TC Memo 1996-305 (07/08/1996). 






Clayton v. Commissioner, 102 TC 632 (04/18/1994). 







Additions to tax - 


Robert F. Lain v. Commissioner, 2012 TNT 66-6 (Tax Ct. 04/04/2012). 








Cayabyab v. Commissioner, TC Memo 2012-89 03/26/2012). 




Winterroth v. Commissioner, 2012 TNT 58-20 (0323/2012). 





Asbury v. Commissioner, TC Memo 2011-107 (05/23/2011). 





Hyde v. Commissioner, TC Memo 2011-104 (05/19/2011). 








Russell v. Commissioner, TC Memo 2011-81 (04/06/2011). 


Vines v. Commissioner, 2011-1 USTC 50,297 (11th Cir. 03/24/2011). 



Steinshouer v. Commissioner, TC Memo 2011-53 (03/02/2011). 



Schroer v. United States, 594 F.Supp.2d 1257 (D. CO 01/29/2009). 


Peno Trucking, Inc. v. Commissioner, 296 Fed. Appx. 449 (6th Cir. 10/03/2008). 


Zlotowski v. Commissioner, TC Memo 2007-203 (07/24/2007). 


Nguyen v. Commissioner, TC Summary Op. 2007-80 (05/23/2007). 

152 - Dependent defined. 



Escandon v. Commissioner, TC Memo 2007-128 (05/21/2007). 

3509 - Determination of employer's liability for certain employment taxes. 


Wesley v. Commissioner, TC Memo 2007-78 (04/02/2007). 



Kaldi v. Commissioner, TC Summary Op. 2007-45 (03/21/2007). 





Estate of Landers v. Commissioner, 2006 Tax Ct. Memo LEXIS 234 (10/26/2006). 


Shannon v. Commissioner, TC Summary Op. 2006-176 (10/25/2006). 





Nicholls v. Commissioner, 2006 Tax Ct. Memo LEXIS 222 (10/17/2006). 





Huntley v. Commissioner, 2006 TC Summary LEXIS 67 (10/16/2006). 


Griggs v. Commissioner, 2006 TC Summary LEXIS 62 (09/27/2006). 


Jadro v. Commissioner, 2006 Tax Ct. Memo LEXIS 69575 (E.D. NY 09/27/2006). 


Combs v. Commissioner, TC Summary Op. 2006-132 (08/28/2006). 




Fuce v. United States, 2006 U.S. Claims LEXIS 495 (08/25/2006). 


Gregorian v. Commissioner, 2006 Tax Ct. Summary LEXIS 3 (07/06/2006). 


Klootwyk v. Commissioner, TC Memo 2006-130 (06/22/2006). 



Mayor v. Commissioner, TC Memo 2005-141 (06/16/2005). 





Mitchell v. Commissioner, 2006 Tax Ct. Memo LEXIS 99 (05/11/2006). 


Mostafa v. Commissioner, 2006 Tax Ct. Memo LEXIS 91 (05/02/2006). 





Hess v. Commissioner, TC Summary Op. 2006-66 (04/26/2006). 



W. Mgmt. v. Commissioner, 176 Fed. Appx. 778 (9th Cir. 04/12/2006). 




Malfatti v. Commissioner, TC Memo 2005-19 (02/09/2006). 



Clark v. Commissioner, 2005 Tax Ct. Memo LEXIS 291 (12/21/2005). 



Andrew J. Zoglman, et al. v. Commissioner, TC Memo 2003-268 (09/12/2003). 


Morris v. Commissioner, TC Memo 2002-17 (01/16/2002). 

66 - Treatment of community income. 


United States v. Boyle, 469 U.S. 241 (01/09/1985). 

6601 - Interest on underpayments, nonpayment, or extension of time for payment, of tax. 













and Administration: § 301.6651-- Failure to File Tax Return or to Pay Tax. 



Administration: § 301.6654--Failure by Individual to Pay Estimated Income Tax. 



Administration: § 301.6653--Failure to Pay Tax. 



Administration:§ 301.6723-1A--Failure to Include Correct Information. 


Department of the Treasury, Subchapter A--Income Tax, Part 1--Income Taxes, 

Procedure and Administration, Information and Returns, Returns and Records: 

§ 1.6050I-1--Returns Relating to Cash in Excess of $10,000 Received in a Trade or 

Business. 






Administration: § 301.7321--Seizure of Property. 



Administration, Additions to Tax, Additional Amounts, and Assessment Penalties: § 1.662-4-- 

Substantial Understatement of Income Tax. 



IRM 1.2.20 - Policy Statements for Penalties and Interest Activities. 

IRM 1.2.51 - Delegation of Authorities for Penalties and Interest Activities. 


IRM 4.10.6 - Penalty Considerations. 


IRM 4.26.7 - Penalties. 



IRM 5.7.3 - Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty 

(TFRP). 


IRM 5.7.10 - Control Point Monitoring (CPM) Trust Fund Recovery Penalty (TFRP) Case 

Processing. 

IRM 5.19.14 - Trust Fund Recovery Penalty (TFRP). 


Appeals - 

IRM 5.20.10 - Frivolous Tax Submissions Subject to a § 6702 Penalty. 










IRM 8.11.6 - FBAR Penalties. 












IRM 9.5.13 - Civil Considerations. 


IRM 9.7.2 - Civil Seizure and Forfeiture. 

Asset seizure and forfeiture - 

IRM 9.7.1 - Roles, Responsibilities, and Authorities. 


IRM 9.7.4 - Pre-Seizure Planning. 

IRM 9.7.6 - Custody and Storage of Seized Assets. 

IRM 9.7.8 - Disposition of Seized and Forfeited Property. 















Criminal Investigative Management Information System (CIMIS) - 

IRM 9.9.4.26 - Violations Under Investigations - Title 18. 


IRM 25.1.6 - Civil Fraud. 

Special procedures when attorney's fees and sanctions are sought - 

IRM 35.10.2 - Penalties and Sanctions. 





Publication 4048 - Penalty Refund Offer. 

































IRS Publishes List of Practitioners Subject to Disciplinary Action (Tax Notes Today, 2012 TNT 29-22 - 

02/13/2012). 

Repeat After Me: The Second Circuit Does Not Like Castle Harbour (By Jeremiah Coder, Tax Notes 

Today, 2012 TNT 16-5 - 01/25/2012). 

Civil Tax Penalty Reform a Job for Congress, IRS Official Says (Tax Notes Today, 2011 TNT 209-1 - 

10/28/2011). 





Assignment 27 - - - Crimes And Punishments 
















General crimes - 


7211- False statements to purchasers or lessees relating to tax. 







9035 - Qualified campaign expense limitations. 

9042 - Criminal penalties. 

Crimes involving attempts to avoid paying taxes - 




Crimes involving fraudulent documents or failure to provide documents - 





Crimes involving stamps - 

7208 - Offenses relating to stamps. 

7209 - Unauthorized use or sale of stamps. 


General forfeiture provisions - 

7301 - Property subject to tax. 

7302 - Property used in violation of internal revenue laws. 

7303 - Other property subject to forfeiture. 

7304 - Penalty for fraudulently claiming drawback. 

7321- Authority to seize property subject to forfeiture. 

7322 - Delivery of seized personal property to United States Marshal. 

7323 - Judicial action to enforce forfeiture. 

7324 - Special disposition of perishable goods. 

7325 - Personal property valued at $100,000 or less. 

7326 - Disposal of forfeited or abandoned property in special cases. 

7327 - Customs laws applicable. 

Additional penalty and forfeiture provisions - 

7341 - Penalty for sales to evade tax. 

7342 - Penalty for refusal to permit entry or examination. 


7344 - Extended application of penalties relating to officers of the Treasury Department. 

Expenses, definitions, and rules - 


7701(a)(14) - Definition of a taxpayer. 

Other sections related to criminal sections - 




6852 - Termination assessments in case of flagrant political expenditures of section 501(c)(3) 

organizations. 


6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes. 


6864 - Termination of extended period for payment in case of carryback. 

Other internal revenue sections applicable to criminal penalty cases listed below - 
















Attempts to avoid paying taxes - 

7202 - Willful failure to collect or pay over tax 

7203 - Willful failure to file return, supply information, or pay tax 

Fraudulent documents or failure to provide documents - 





7208 - Offenses relating to stamps. 

7209 - Unauthorized use or sale of stamps. 


7211 - False statements to purchasers or lessees relating to tax.. 

7212 - Attempts to interfere with administration of internal revenue laws 






Fraud - 

United States v. Neil D. Saferstein, 2012 TNT 38-13 (3d Cir. 01/26/2012). 



United States v. Wegelin & Co. et. al., 2012 TNT 23-56 (S.D. NY 02/02/2012). 



United States v. Welti, 2012 TNT 4-14 (6th Cir. 01/05/2012). 



United States v. Catherine Senninger, 2011 TNT 134-12 (10th Cir. 07/12/2011). 

1291 - Interest of tax deferral. 

Tree-Tech Inc. v. Commissioner, T.C. Memo 2011-162 (07/11/2011). 






United States v. Joseph Mudekunye et al., 2011 TNT 134-13 (N.D. TX 07/11/2011). 

7206 - Fraud or false statements. 

United States v. Mark David Maxwell, 2011 TNT 132-13 (D. MN 07/08/2011). 


United States v. Catherine Senninger, 2011 TNT 120-19 (10th Cir. 06/21/2011). 

1291 - Interest of tax deferral. 

United States v. Lei Lavarias Ross et al., 2011 TNT 136-14 (9th Cir. 06/13/2011). 


Gust v. United States, 2011-1 USTC 50,446 (D. DC 06/06/2011). 


United States v. Bendshadler, 2011 TNT 116-17 (9th Cir. 06/06/2011). 


This case discussed the criminal convictions and sentencing for tax fraud. 

United States v. Simmons, 2011-1 USTC 50, 316 (5th Cir. 04/01/2011). 


United States v. Curly, 2011 U.S. App. LEXIS 4553 (9th Cir. 03/08/2011). 


United States v. Thomas, 635 F.3d 13 (1st Cir. 02/16/2011). 


United States v. Anderson, 2011 U.S. App. LEXIS 1651 (Ct. App. D.C. Cir. 01/25/2011). 


United States v. Damra, 621 F.3d 474 (6th Cir. 09/15/2010). 


United States v. Saladino, 2010 U.S. Dist. LEXIS 81642 (D. OR 08/11/2010). 



This case discusses mail fraud, conspiracy too defraud and wire fraud. 

United States v. Srivistava, 540 F.3d 277 (4th Cir. 09/03/2008). 



United States v. Hirsch, 249 Fed. Appx. 863 (2d Cir. 10/05/2007). 


United States v. Lukasik, 250 Fed. Appx. 135 (6th Cir. 10/03/2007). 



Maciel v. Commissioner, 489 F.3d 1018 (9th Cir. 06/07/2007). 





United States v. Greve, 490 F.3d 566 (7th Cir. 06/04/2007). 


United States v. Borden, 2007-1 USTC 50,490 (M.D. FL 04/16/2007). 


United States v. Anderson, 225 Fed. Appx. 431 (9th Cir. 03/14/2007). 


United States v. Yang, 478 F.3d 832 (7th Cir. 03/07/2007). 


United States v. KPMG LLP, 2007 U.S. Dist. LEXIS 11150 (S.D. NY 02/14/2007). 


United States v. Franklin, 2007-1 USTC 50,321 (D. KS 02/13/2007). 



United States v. Pascual, 2007 U.S. Dist. LEXIS 757 (N.D. IL 01/05/2007). 



United States v. Shusterman, 459 F.Supp.2d 357 (E.D. PA 12/29/2006). 


United States v. Anderson, 472 F.3d 662 (9th Cir. 12/28/2006). 


United States v. Musurlian, 209 Fed. Appx. 592 (7th Cir. 12/22/2006). 


Allamby v. United States, 207 Fed. Appx. 7 (2d Cir. 11/07/2006). 



United States v. Wade, 203 Fed. Appx. 920 (10th Cir. 10/30/2006). 


United States v. Mickle, 464 F.3d 804 (8th Cir. 10/03/2006). 


Uscinski v. Commissioner, TC Memo 2006-200 (09/19/2006). 



United States v. Molesworth, 197 Fed. Appx. 694 (9th Cir. 09/18/2006). 



United States v. Yusuf, 199 Fed. Appx. 127 (3d Cir. 09/07/2006). 


United States v. Buturla, 190 Fed. Appx. 192 (3d Cir. 08/02/2006). 


McHan v. Commissioner, TC Memo 2006-84 (04/24/2006). 



AWS Mgmt., LLC v. United States, 2006 U.S. Dist. LEXIS 24894 (N.D. CA 03/29/2006). 



Marretta v. Commissioner, 168 Fed. Appx. 528 (3d Cir. 02/23/2006). 


United States v. Smith, 424 F.3d 992 (9th Cir. 09/13/2005). 

Filing false statements - 


United States v. Lewis Donald Guess, 2012 TNT 57-17 (9th Cir. 03/21/2012). 


United States v. Wegelin & Co. et. al., 2012 TNT 23-57 (S.D. NY 02/03/2012). 



United States v. Reynolds, 2011 TNT 248-13 (9th Cir. 12/22/2011). 


United States v. Prater, 2011 TNT 248-14 (11th Cir. 12/22/2011). 




United States v. Cadet, 2011 TNT 245-8 (2d Cir. 12/20/2011). 


United States v. Delano Watson, 2011 TNT 140-10 (N.D. TX 07/20/2011). 


United States v. Tijani Ahmed Saani, 2011 TNT 132-14 (D.C. App. 07/08/2011). 


United States v. Moore, 2011 TNT 118-15 (E.D. VA 06/20/2011). 



United States v. Berrettini, 2011-1 USTC 50,452 (3d Cir. 06/16/2011). 



United States v. Garofolo, 2011-1 USTC 50,424 (6th Cir. 06/06/2011). 


Plotkin v. United States, 2011-1 USTC 50,304 (M.D. FL 03/24/2011). 


information. 


Aldridge v. United States AG, 412 Fed. Appx. 130 (10th Cir. 02/10/2011). 


United States v. Thorson, 2011-1 USTC 50,191 (4th Cir. 01/28/2011). 


United States v. Hale, 2011-1 USTC 50,181 (S.D. OH 01/05/2011). 


United States v. Cerullo, 2007 U.S. Dist. LEXIS 58142 (S.D. CA 08/08/2007). 


United States v. Simcho, 2007-1 USTC 50,448 (N.D. CA 04/11/2007). 



United States v. Jones, 218 Fed. Appx. 488 (6th Cir. 03/01/2007). 


United States v. Baxter, 217 Fed. Appx. 557 (7th Cir. 03/01/2007). 


United States v. Sonibare, 504 F.Supp.2d 566 (D. MN 02/05/2007). 


6695 - Other assessable penalties with respect to the preparation of tax returns for other 

persons. 




transactions. 

United States v. Wardell, 218 Fed. Appx. 695 (10th Cir. 01/11/2007). 


Willful failure - 


United States v. Mayhew, 213 Fed. Appx. 586 (9th Cir. 12/19/2006). 


United States v. Snipes, 2007 WL 2572198 (M.D. FL 10/12/2006). 


McGowan v. Commissioner, 187 Fed. Appx. 915 (11th Cir. 06/28/2006). 


United States v. Diesel, 2006-2 USTC 50,398 (D. KS 06/08/2006). 


United States v. Poseley, 2005 U.S. Dist. LEXIS 31668 (D. AZ 12/02/2005). 


United States v. Saladino, 2007-1 USTC 50,289 (C.D. CA 01/20/2005). 


transactions. 

United States v. Gricco, 277 F.3d 339 (3d Cir. 01/09/2002). 



United States v. Francis Leroy McLain, 2011 TNT 141-9 (8th Cir. 07/21/2011). 




United States v. Kristin W. Haynes, 2011 TNT 137-14 (E.D. WA 07/08/2011). 


United States v. Paul Richard Arceneaux, 2011 TNT 133-14 (S.D. MS 07/08/2011). 



Director, Office of Professional Responsibility v. Hernandez, 2011 TNT 116-22, Complaint No. 

2010 -09 (05/26/2011). 





United States v. Schiavo, 2011 TNT 99-21 (D. MA 05/19/2011). 


This case discusses the consequences of willful failure to report a financial interest in a 

bank, securities and other financial accounts in a foreign country. 

United States v. Baucom, 2011-1 USTC 50,389 (4th Cir. 05/09/2011). 


United States v. Smith, 2011 U.S. App. LEXIS 8916 (10th Cir. 04/29/2011). 



United States v. Beale, 2011 U.S. Dist. LEXIS 38082 (D. MN 04/06/2011). 



7343 - Definition of term "person." 

United States v. Cole, 631 F.3d 146 (4th Cir. 01/24/2011). 



United States v. Diesel, 238 Fed. Appx. 398 (10th Cir. 07/31/2007). 


United States v. Nolen, 472 F.3d 362 (5th Cir. 12/12/2006). 


United States v. Armstrong, 206 Fed. Appx. 618 (8th Cir. 11/20/2006). 



United States v. Thomas, 2006 U.S. Dist. LEXIS 53661 (D. ME 08/02/2006). 


United States v. Daraio, 445 F.3d 253 (3d Cir. 04/10/2006). 



Tax evasion - 

United States v. Rutherford, 164 Fed. Appx. 589 (9th Cir. 01/23/2006). 


In re Wray, 433 F.3d 376 (4th Cir. 12/29/2005). 


United States v. Simkanin, 420 F.3d 397 (5th Cir. 08/05/2005). 



United States v. Pensyl, 387 F.3d 456 (6th Cir. 10/15/2004). 


United States v. Boulet, 577 F.2d 1165 (5th Cir. 08/08/1978). 


United States v. Pomponio, 429 U.S. 10 (10/12/1976). 


United States v. Bianco, 534 F.2d 501 (2d Cir. 04/08/1976). 


United States v. Bishop, 412 U.S. 346 (05/29/1973). 




Senyszyn v. Department of the Treasury, 2012 TNT 29-26 (Fed. Cir. 02/10/2012). 



United States v. Sidney Berle Baldon, II, 2012 TNT 5-26 (5th Cir. 01/05/2012). 


United States v. Berlinka et. al., 2012 TNT 2-11 (S.D. NY 01/03/2012). 




United States v. Abdul Karim Khanu, 2011 TNT 196-25 (Ct. App. DC 10/07/2011). 


United States v. Stavros M. Ganias, 2011 TNT 196-28 (D. CT 10/05/2011). 


United States v. O'Doherty, 2011 TNT 115-12 (7th Cir. 06/14/2011). 



United States v. Ruble, 2011-1 USTC 50,415 (2d Cir. 10/26/2010). 


United States v. Jewell, 2009-1 USTC 50,407 (E.D. AR 04/15/2009). 



Boulware v. United States, 552 U.S. 421 (03/03/2008). 



United States v. Kayser, 488 F.3d 1070 (9th Cir. 05/31/2007). 


Falcone v. Maine, 549 U.S. 1078 (12/04/2006). 

36 M.R.S. § 5102 - Definitions. 

36 M.R.S. § 5332 - Failure to file return, supply information, pay tax. 

United States v. Jabbour, 2006 U.S. App. LEXIS 28997 (11th Cir. 11/21/2006). 


United States v. Roush, 466 F.3d 380 (5th Cir. 10/03/2006). 


United States v. Hammon, 2007-1 USTC 50,180 (N.D. OH 09/05/2006). 


United States v. Shanklin, 193 Fed. Appx. 384 (5th Cir. 08/11/2006). 





United States v. Lesoon, 190 Fed. Appx. 622 (10th Cir. 08/01/2006). 


United States v. Ponds, 454 F.3d 313 (Ct. App. D. C. Cir. 07/14/2006). 


United States v. Bencs, 28 F.3d 555 (6th Cir. 06/30/1994). 

Filing false returns - 



Akio Kawashima et ux. v. Eric Holder Jr., 2012 TNT 35-33 (9th Cir. 02/21/2012). 




United States v. Rodney L, Shrum, 2011 TNT 176-14 (8th Cir. 09/09/2011). 


United States v. Jerra, 2007 U.S. App. LEXIS 4177 (9th Cir. 02/16/2007). 

Tax practitioner privilege - 


United States v. David J. Edwards, 2012 TNT 33-14 (9 th Cir. 05/03/2011). 

Failure to file return or pay tax - 


United States v. Allen, 2012 TNT 7-14 (1st Cir. 01/06/2012). 

7201 - Attempt to evade of defeat tax. 


Futch v. United States, 2011 TNT 250-5 (E.D. MO 12/27/2011). 


Omnitec Corp. v. Commissioner, TC Memo 2006-202 (09/25/2006). 



6655 - Failure by corporation to pay estimated income tax. 

Stang v. Commissioner, 202 Fed. Appx. 163 (9th Cir. 09/15/2006). 

Accuracy-related penalties - 





Benson v. Commissioner, TC Memo 2007-113 (05/02/2007). 




Kivett v. Commissioner, TC Summary Op. 2006-114 (07/18/2006). 


Procedural requirements for criminal charges - 

Iantosca et al. v. Benistar Admin Services Inc. et al., 2011 TNT 196-29 (D. MA 10/05/2011). 



Berguis v. Thompkins, 130 S.Ct. 2250 (06/01/2010). 








United States v. Wesela, 223 F.3d 656 (7th Cir. 08/03/2000). 







Digby v. Commissioner, 103 TC 441 (09/07/1994). 


Miranda v. Ariz., 384 U.S. 436 (06/13/1966). 









of Procedural Rules: § 601.107--Criminal Investigation Functions. 


Department Of The Treasury Subchapter A--Income Tax, Part 1--Income Taxes Procedure and 

Administration, Information And Returns, Returns And Records: § 1.6050I--1 Returns Relating 

To Cash In Excess Of $10,000 Received In A Trade Or Business. 






Administration: § 301.7207--Fraudulent Returns, Statements, or Other Documents. 






Administration: § 301.7216–Section 301.6688–Assessable Penalties with Respect to Information 

Required to be Furnished under Section 7654 on Allocation of Tax to Guam or the United States. 



Administration, Additions to Tax, Additional Amounts, and Assessment Penalties: § 1.662-4-- 

Substantial Understatement of Income Tax. 



IRM 1.1.19 - Criminal Investigation. 


Servicewide Policies and Authorities - 

IRM 1.2.18 - Policy Statements for Criminal Investigation Activities. 

IRM 1.2.48 - Delegation of Authorities for Criminal Investigation Activities. 




Criminal Investigation Mission and Strategies - 

IRM 9.1 - Criminal Investigation Mission and Strategies. 

IRM 9.1.1 - Mission. 

IRM 9.1.2 - Authority. 

IRM 9.1.3 - Criminal Statutory Provisions and Common Law. 

IRM 9.1.4 - Criminal Investigation Directives. 

Skills and training - 

IRM 9.2 - Skills and Training. 

IRM 9.2.1 - Training. 

IRM 9.2.2 - Physical Fitness Program. 

IRM 9.2.3 - Use of Force Procedures. 

Disclosure and publicity - 

IRM 9.3 - Disclosure and Publicity. 


IRM 9.3.2 - Publicity and Internal Communications. 


IRM 9.4 - Investigative Techniques. 

IRM 9.4.1 - Investigation Initiation. 

IRM 9.4.2 - Sources of Information. 

IRM 9.4.4 - Request for Information. 

IRM 9.4.5 - Interviews. 

IRM 9.4.6 - Surveillance and Non-Consensual Monitoring. 

IRM 9.4.7 - Consensual Monitoring. 

IRM 9.4.8 - Undercover Operations. 

IRM 9.4.9 - Search Warrants, Evidence and Chain of Custody. 

IRM 9.4.11 - Investigative Services. 

IRM 9.4.12 - Arrests. 

IRM 9.4.13 - Financial Investigative Task Force. 


IRM 9.5 - Investigative Process. 

IRM 9.5.1 - Administrative Investigations and General Investigative Procedures. 

IRM 9.5.2 - Grand Jury Investigations. 


IRM 9.5.3 - Criminal Investigation Strategies. 

IRM 9.5.5 - Money Laundering and Currency Crimes. 

IRM 9.5.6 - Organized Crime & Strike Force. 

IRM 9.5.7 - Narcotic Investigations. 

IRM 9.5.8 - Investigative Reports. 

IRM 9.5.9 - Methods of Proof. 

IRM 9.5.11 - Other Investigations. 

IRM 9.5.12 - Processing Completed Criminal Investigation Reports. 

IRM 9.5.13 - Civil Considerations. 

IRM 9.5.14 - Closing Procedures. 

Trial and court related activities - 

IRM 9.6 - Trial and Court Related Activities. 

IRM 9.6.2 - Plea Agreements and Sentencing Process. 

IRM 9.6.3 - Pre-Trial Procedures. 

IRM 9.6.4 - Trial. 

Asset Seizure and Forfeitures - 

IRM 9.7 - Asset Seizure and Forfeiture. 

IRM 9.7.1 - Roles, Responsibilities, and Authorities. 


IRM 9.7.3 - Criminal Forfeiture. 

IRM 9.7.4 - Pre-Seizure Planning. 

IRM 9.7.5 - Forms, Processing, and Documentation. 

IRM 9.7.6 - Custody and Storage of Seized Assets. 

IRM 9.7.7 - Claims and Petitions. 

IRM 9.7.8 - Disposition of Seized and Forfeited Property. 

IRM 9.7.9 - Equitable Sharing and Reverse Asset Sharing. 

IRM 9.7.10 - International Seizures and Forfeitures. 

IRM 9.7.11 - Abandoned Property. 

IRM 9.7.12 - Evidence Seizures. 

IRM 9.7.13 - Title 26 Seizures for Forfeiture. 

Scheme development - 

IRM 9.8 - Criminal Investigation Fraud Detection Center. 

IRM 9.8.1 - Fraud Detection Center. 

Criminal Investigation Management Information System (CIMIS) - 

IRM 9.9 - Criminal Investigation Management Information System (CIMIS). 

IRM 9.9.1 - Employee Criminal Investigation Management Information System Responsibilities 

and Procedures. 

IRM 9.9.2 - Criminal Investigation Management Information System Security and Setup. 

IRM 9.9.4 - Criminal Investigation Management Information System Data Fields. 

IRM 9.9.13 - Form 5043, Criminal Investigation Monthly Activity Report. 


Administrative Database and Software - 


IRM 9.10 - Administrative Databases and Software. 

IRM 9.10.1 - Criminal Investigation Management Information System Equipment Inventory. 

Fiscal and Personnel Matters - 

IRM 9.11 - Fiscal and Personnel Matters. 

IRM 9.11.1 - Fiscal and Budgetary Matters. 

IRM 9.11.2 - Domestic and Foreign Travel. 

IRM 9.11.3 - Investigative Property. 

IRM 9.11.4 - Personnel Matters. 

Administrative and recordkeeping matters - 

IRM 9.12 - Administrative and Recordkeeping Matters. 

IRM 9.12.1 - Miscellaneous Administrative Procedures. 

Penalty Handbook - 


Part 38: Criminal Tax- 

Assistance to Criminal Investigation during Investigatory Stage - 

IRM 38.1 - Assistance to Criminal Investigation during Investigatory Stage. 

IRM 38.1.1 - Pre-referral Assistance, Visitations and Investigative Tools. 

IRM 38.1.2 - Administrative Requests for Grants of Statutory Use Immunity. 

IRM 38.1.3 - Forfeitures. 

Review of Criminal Tax Cases - 

IRM 38.2 - Reveiw of Criminal Tax Cases. 

IRM 38.2.1 - Administrative Cases. 

IRM 38.2.2 - Grand Jury Procedures. 

Criminal Tax Policy and Exhibits - 

IRM 38.3 - Criminal Tax Policy and Exhibits. 

IRM 38.3.1 - Miscellaneous Matters. 


Publication 3861 - Criminal Investigation - Legal Source Tax Crimes Program Strategy. 














DOJ Announces Sentencing of Former Miami Bank Exec for Filing False Returns (Tax 


DOJ Announces Conviction of Tax Scheme Promoters (Tax Notes Today, 2012 TNT 

64-25 - 04/02/2012). 

DOJ Announces Tax Fraud Cnviction Against Californian (Tax Notes Today, 2012 TNT 

54-26 - 03/15/2012). 

DOJAnnounces Guilty Plea of Investor for Rigging Bids at Tax Lien Auctions (Tax Notes 

Today, 2012 TNT 60-41 - 03/27/2012). 

DOJ Announces Guilty Pleas From Las Vegas Club Employees for Tax Crimes (Tax 


DOJ Announces Conviction of Witness in Identity Theft and Tax Trial (Tax Notes Today, 

2012 TNT 60-43 - 03/27/2012). 

DOJ Announces Sentencing of Washingtonian for Filing False Liens (Tax Notes Today, 

2012 TNT 59-43 - 03/26/2012). 

DOJ Announces Sentencing of Former IRS Employee for Filing Fraudulent Tax Returns 


DOJ Accepts Guilty Plea From Former New York State Senator on Tax Charge (Tax 


DOJ Announces Tax Indictment Against Swiss Bank (Tax Notes Today, 2012 TNT 23-40 

- 02/02/2012). 

DOJ Announces Tax Fraud Indictment Against UBS Clients (Tax Notes Today, 2012 TNT 

20-19 - 01/30/2012). 

DOJ Announces Kansas Lawyer Sentenced for Failure to Pay Taxes (Tax Notes Today, 

2011 TNT 224- 62 - 11/18/2011). 

DOJ Announces Conviction of Alabama Couple for Tax Fraud, Tax Evasion (Tax Notes 

Today, 2011 TNT 215-75 - 11/04/2011). 

DOJ Announces Sentencing of Californian for Filing False Lien (Tax Notes Today, 2011 

TNT 208-36 - 10/26/2011). 


DOJ Sues to Bar Florida Woman From Promoting Fraudulent Tax Refund Scheme (Tax 


DOJ Announces Conviction of Pennsylvania CPA for Preparing False Returns (Tax Notes 

Today, 2011 TNT 197-44 - 10/11/2011). 

DOJ Announces Sentencing of Maryland Sports Manager for Tax Evasion (Tax Notes 

Today, 2011 TNT 194-31 - 10/05/2011). 

DOJ Announces Sentencing of New York Financial Adviser on Tax Charges (Tax Notes 

Today, 2011 TNT 193-33 - 10/04/2011). 

DOJ Announces Sentencing of Floridian for Filing False Liens, Impeding IRS (Tax Notes 

Today, 2011 TNT 191-43 - 09/30/2011). 

DOJ Says Houston Real Estate Developer Pleads Guilty to Tax Charge (Tax Notes Today, 

2011 TNT 191-42 - 09/30/2011). 

DOJ Announces Tax Charges Against Wisconsin HSBC India Client (Tax Notes Today, 

2011 TNT 189-25 - 09/28/2011). 

DOJ Announces Sentencing of Californian for Tax Fraud (Tax Notes Today, 2011 TNT 

184-38 - 09/21/2011). 

DOJ Announces Sentencing of Michigan Business Owner for Tax Evasion (Tax Notes 

Today, 2011 TNT 183-35 - 09/20/2011). 

DOJ Announces Conviction of Detroit-Area Pair for Impeding IRS (Tax Notes Today, 

2011 TNT 179-59 - 09/14/2011). 

DOJ Announces Alabaman Pleads Guilty to Tax Fraud Conspiracy Charges (Tax Notes 

Today, 2011 TNT 179-58 - 09/14/2011). 

DOJ Announces Sentencing of Idahoan for Obstructing IRS (Tax Notes Today, 2011 TNT 

178-54 - 09/13/2011). 

DOJ Says Two Alabamians Plead Guilty to Tax Fraud (Tax Notes Today, 2011 TNT 

177-47 - 09/12/2011). 

DOJ Announces Sentencing of Missouri CPA for Tax Evasion (Tax Notes Today, 2011 

TNT 175-40 - 09/08/2011). 

DOJ Announces Sentencing of New York Return Preparer for Filing False Returns (Tax 


DOJ Announces Sentencing of Florida Return Preparers (Tax Notes Today, 2011 TNT 

175-41 - 09/08/2011). 

DOJ Announces Sentencing of Alabama Woman for Tax Fraud (Tax Notes Today, 2011 

TNT 174-34 - 09/07/2011). 


DOJ Announces Tax Fraud Indictments Against 6 in Alabama (Tax Notes Today, 2011 

TNT 174-33 - 09/07/2011). 

DOJ Says Miami Business Owner Pleads Guilty to False Tax Return Charge (Tax Notes 

Today, 2011 TNT 173-35 - 09/06/2011). 

DOJ Announces Indictment of Florida Couple on Tax Fraud Charges (Tax Notes Today, 

2011 TNT 170-26 - 08/31/2011). 

DOJ Says Alabama Return Preparer Pleads Guilty to Tax Charge (Tax Notes Today, 2011 

TNT 170-25 - 08/31/2011). 

DOJ Announces Sentencing of New Mexico Farmer for Tax Fraud (Tax Notes Today, 

2011 TNT 170-24 - 08/31/2011). 

DOJ Says Former Return Preparer Pleads Guilty to Filing False Returns (Tax Notes 

Today, 2011 TNT 169-27 - 08/30/2011). 

DOJ Announces Sentencing of Ohio Homebuilder for Tax Fraud (Tax Notes Today, 2011 

TNT 168-30- 08/29/2011). 

DOJ Announces Sentencing of Florida Business Owner for Tax Fraud (Tax Notes Today, 

2011 TNT 167-48 - 08/26/2011). 

DOJ Announces Conviction of Michigan Resident on Tax Fraud Charges (Tax Notes 

Today, 2011TNT 166-9 - 08/25/2011). 

DOJ Announces Fraud Charge Against Former UBS Banker (Tax Notes Today, 2011 TNT 

149-23 - 08/02/2011). 

DOJ Announces That Federal Courts Bars Californian From Preparing Tax Returns (Tax 


DOJ Announces Tax Charges Against Alaska Couple (Tax Notes Today, 2011 TNT 148- 

32 - 07/28/2011). 

DOJ Announces Tax Charges Against HSBC India Customer (Tax Notes Today, 2011 

TNT 125-43 - 07/28/2011). 

DOJ Announces Tax Fraud Charges Against Former Swiss Bank Head Associate (Tax 


DOJ Abandons Tax Evasion Settlement Talks With Switzerland (By Randall Jackson, Tax 


DOJ Announces Barring Of Washington Tax Scheme Promoter (Tax Notes Today, 2011 

TNT 138-42 - 07/18/2011). 

DOJ Announces Sentencing Of Rapper Ja Rule For Failure To File Returns (Tax Notes 

Today, 2011 TNT 138-41- 07/18/2011). 


DOJ Announces Guilty Plea Of UBS Account Holder (Tax Notes Today, 2011 TNT 138- 

40 - 07/14/2011). 

DOJ Sues To Bar Illinois Couple From Selling Tax Fraud Scheme (Tax Notes Today, 

2011 TNT 135-44 - 07/13/2011). 

DOJ Announces Sentencing Of Miami Contractor For Filing False Returns (Tax Notes 

Today, 2011 TNT 130-32 - 07/06/2011). 


07/01/2011). 


65 - 07/01/2011). 

DOJ Sues To Bar Seattle Area Tax Scheme Promoter (Tax Notes Today, 2011 TNT 

127-33 - 06/30/2011). 

DOJ Sues To Bar California Man From Selling Fake Tax Credits (Tax Notes Today, 

2011 TNT 127-32 - 06/30/2011). 


Today, 2011 TNT 127-31 - 06/30/2011). 

DOJ Announces Tax Charges Against Former Army Officials (Tax Notes Today, 2011 

TNT 121-30 - 06/22/2011). 

DOJ Announces Guilty Plea From Michael Jackson’s Former General Manager (Tax 



Today, 2011 TNT 116-41 - 06/15/2011). 

DOJ Announces Delaware Businessman Pleads Guilty To Campaign Finance Violations 

And Tax Charges (Tax Notes Today, 2011 TNT 112-38- 06/09/2011). 


TNT 112-39 - 06/09/2011). 

DOJ Announces California Man Pleads Guilty to Filing False Liens (Tax Notes Today, 

2011 TNT 110-35 - 06/08/2011). 

DOJ Announces Cincinnati Man Pleads Guilty To Tax Charges (Tax Notes Today, 2011 

TNT 110-36 - 06/07/2011). 


TNT 112-37 - 06/05/2011). 

DOJ Announces Barring Of North Carolina Man From Selling Tax Fraud Scheme (Tax 




32 - 05/04/2011). 


83-18 - 04/28/2011). 

DOJ Announces Sentencing Of Trucking Company Owners For Bribery, Payroll Tax 

Charges (Tax Notes Today, 2011 TNT 55-22 - 03/21/2011). 





















Seventh Circuit Dismisses Appeal of Sentence for Filing False Return 

U.S. Labels Swiss Bank 'Fugitive' in Tax Case (By Stephanie Soong Johnston, Tax Notes Today, 2012 

TNT 29-8 - 02/13/2012). 

U.S. Government Indicts Swiss Bank for Aiding Tax Fraud, Seizes Assets (By Robert Goulder, Tax 


IRS Refund Fraud Investigation Nets 69 Indictments Against 105 Individuals (By William Hoffman, Tax 


Former CEO From North Carolina Pleads Guilty to Tax Fraud (Tax Notes Today, 2012 TNT 2-21 - 

01/03/2012). 

Swiss Financial Adviser Charged With Aiding U.S. Tax Evaders (By Stephanie Soong Johnston, Tax Notes 


Today, 2011 TNT 142-12 - 07/25/2011). 

Former UBS Client Pleads Guilty To Concealing Swiss Account (By Kristen A. Parilla, Tax Notes Today, 

2011 TNT 138 -4 - 07/19/2011). 

Washington Internet Firm Owners Plead Guilty to Tax Charges (Tax Notes Today, 2011 TNT 137-68 - 

07/15/2011). 

Michigan Residents Plead Guilty to Tax Evasion (Tax Notes Today, 2011 TNT 133-31 - 07/11/2011). 

California UBS Clients Plead Guilty to Filing False Tax Return (Tax Notes Today, 2011 TNT 119-27 - 

06/20/2011). 




Assignment 28 - - - Settlement Agreements With IRS 
















Collection - 



Abatements, Credits, or Refunds - 





Settlement agreement granted - 

Mathia v. Commissioner, TC Memo 2007-4 (01/08/2007). 

Settlement agreement denied - 




Winters II v. Commissioner, TC Memo 2012-85 (03/22/2012). 

6159 - Agreements for payment of tax liability installments. 






Procedure and Administration: § 301.6224(c)-3--Consistent Settlements. 



and Administration: § 301.6229(f)-1--Special Rule for Partial Settlement Agreements. 





Department of the Treasury, Subchapter H--Internal Revenue Practice, Part 601--State of 

Procedural Rule: § 601.202--Closing Agreements. 



IRM 4.23.6 - Classification Settlement Program (CSP). 


IRM 4.30.1 - Pre-Filing Agreement Program. 

IRM 4.51.4 - LMSB/Appeals Fast Track Settlement Program (FTS). 












IRM 34.8.1 - Settlement Procedures Overview. 

IRM 34.8.2 - Settlement Procedures. 




IRM 35.5.3 - Coordination of Settlements with other Related Matters. 



Decisions, orders of dismissal, and other final judgments - 

IRM 35.8.2 - Settlement Documents. 

Appeal/Certiorari Recommendations - 

IRM 36.2.3 - Conflicts in Appeal or Certiorari Recommendations and Settlement Offers. 




Publication 3605 - Fast Track Mediation-A Process for Prompt Resolution of Tax Issues. 

Publication 4345 - Settlements-Taxability. 

Publication 4539 - Fast Track Settlement: A process for prompt resolution of Large & Mid-Size Business 

Tax Issues. 















IRS Form 1120-SF - U.S. Income Tax Return for Settlement Funds (Under Section 468B). 

IRS Form 13586 - Additional Information and Documentation for Announcement 2004-46, Settlement 

IRS Form 14017 - Application for Fast Track Settlement. 

Initiative - 60 Day Response. 



Assignment 29 - - - Installment Agreements With IRS 



















Installment agreement granted - 

Hostetler v. Commissioner, 2012 TNT 25-20 (Tax Ct. 02/03/2012). 




Rosenbloom v. Commissioner, TC Memo 2011-140 (06/21/2011). 








Pineda v. Commissioner, TC Summary Op. 2006-35 (02/27/2006). 

Installment agreement denied - 


Tipton v. Commissioner, 2011 TNT 131-11 (07/07/2011). 



Hawaii et ux. v. Commissioner, TC Memo 2011-134 (06/15/2011). 




Black v. Commissioner, TC Summary Op. 2011-69 (06/14/2011). 





Law Offices of Robert A. Cushman v. Commissioner, TC Summary Op. 2011-37 (03/29/2011). 


Perlman v. Commissioner, TC Summary Op. 2011-34 (03/17/2011). 


Smith v. Commissioner, TC Memo 2007-221 (08/09/2007). 




Pavlica v. Commissioner, TC Memo 2007-163 (06/21/2007). 






Procedure and Administration: § 301.6153-1--Installment Payments of Estimated Income Tax 

by Individuals. 



Procedure and Administration: § 301.6331-4--Restrictions on Levy While Installment 

Agreements Are Pending or in Effect. 






Administration: § 301.6159--Agreements for Payment of Tax Liability in Installments. 




Examination Collectability - 

IRM 4.20.4 - Installment Agreements. 

Case Processing - 

IRM 5.4.11 - CCP Installment Agreements. 

Decedent Estates and Estate Taxes - 

IRM 5.5.6 - Estate Tax Installments. 

Installment Agreements - 

IRM 5.14.1 - Securing Installment Agreements. 

IRM 5.14.2 - Partial Payment Installment Agreements and the Collection Statute Expiration Date 

(CSED). 

IRM 5.14.3 - Deadlines and Payments and Requests for Installment Agreements Made to Delay 

Collection. 

IRM 5.14.5 - Streamlined, Guaranteed and In-Business Trust Fund Express Installment 

Agreements. 

IRM 5.14.7 - BMF Installment Agreements. 

IRM 5.14.9 - Routine and Manually Monitored Installment Agreement Dispositions, Independent 

Review and Appeals. 

IRM 5.14.10 - Payroll Deduction Agreements and Direct Debit Installment Agreements. 


IRM 5.14.11 - Defaulted Installment Agreements, Terminated Agreements and Appeals of: 

Proposed Determinations (Defaults), and Terminated Installment Agreements. 




Publication 4849 - Can't Pay the Tax You Owe Fact Sheet. 

Publication 4853 - Do You Owe Federal Taxes?. 














IRS Form 433-D - Installment Agreement. 




Assignment 30 - - - Compromise Agreements With IRS 












ight to confront witnesses during trial. 





Information and Returns - 

Assessment - 


6224 - Participating in administrative proceedings; waivers; agreements. 


Collection - 

Interest - 




Closing Agreements and Compromises - 




Compromise agreement granted - 

United States v. Elmore, 2011 TNT 114-14 (9th Cir. 06/08/2011). 



United States v. Moyer et al., 2008 TNT 159-7 (N.D. CA 08/12/2008). 


6322 - Period of tax lien. 

6672 - Failure to pay over tax. 

7401 - Authorization of civil actions. 

7402 - Action to enforce lien. 

Mathia v. Commissioner, TC Memo 2007-4 (01/18/2007). 


6224 - Participating in administrative proceedings; waivers; agreements. 

Keller v. Commissioner, TC Memo 2006-13 (01/31/2006). 



Skrizowski v. Commissioner, TC Memo 2004-229 (10/07/2004). 

Compromise agreement denied - 


Titsworth v. Commissioner, 2012 TNT 8-11 (Tax Ct. 01/11/2012). 




Veneziano v. Commissioner, TC Memo 2011-160 (07/06/2011). 






Gravette Sr. v. Commissioner, TC Memo 2011-138 (06/21/2011). 



Leshin v. Commissioner, 2011-1 USTC 50,431 (9th Cir. 06/07/2011). 


Shebby v. Commissioner, TC Memo 2011-125 (06/07/2011). 



United States v. Alexander, 2011 TNT 110-17 (4th Cir. 06/07/2011). 


Tucker v. Commissioner, TC Memo 2011-67 (03/22/2011). 




Hartmann v. Commissioner, 2011-1 USTC 50,293 (3d Cir. 03/22/2011). 



United States v. McKenzie et al., 2011-1 USTC 50,427 (S.D. IA 02/17/2011). 











Law Offices of Scott E. Combs v. United States, 2011-1 USTC 50,214 (E.D. MI 02/07/2011). 

6325 - Release of lien or discharge of property. 

6343 - Authority to release levy and return property. 




United States v. Maris, 2011-1 USTC 50,216 (D. NV 02/04/2011). 





Dickinson v. Stiff, 2008-1 USTC 50,136 (N.D. OH 01/09/2008). 


6332 - Surrender of property subject to levy. 


Barhs et al. v. United States, 2007 WL 2004406 (11th Cir. 07/12/2007). 



Bennett v. United States, 2007-2 USTC 50,561 (W.D. VA 07/03/2007). 

6103 - Confidentiality and disclosure or returns and return information. 



Onyett Fabricators, Inc. v. United States, 2007-1 USTC 50,327 (S.D. IN 02/08/2007). 



Estate of Andrews v. Commissioner, TC Memo 2007-30 (02/07/2007). 



Goss v. Commissioner, TC Memo 2007-16 (01/25/2007). 


Ng v. Commissioner, TC Memo 2007-8 (01/16/2007). 






Westcott v. Commissioner, TC Memo 2006-245 (11/09/2006). 


United States v. Harrison, 2007-1 USTC 50,259 (S.D. TX 11/07/2006). 


6335 - Sale of seized property. 

Steinberg v. Commissioner, TC Memo 2006-217 (10/16/2006). 


Ertz v. Commissioner, TC Memo 2006-204 (09/26/2006). 



Clayton v. Commissioner, TC Memo 2006-188 (09/05/2006). 


Christopher Cross, Inc. v. United States, 461 F.3d 610 (5th Cir. 08/21/2006). 


Barnes v. Commissioner, TC Memo 2006-150 (07/24/2006). 




SFG, LP v. United States, 2006-2 USTC 50,509 (D. NM 07/18/2006). 


Waller v. United States, 2006-2 USTC 50,551 (D. DC 07/07/2006). 


Ward v. Am. Family Life Assur. Co., 444 F.Supp.2d 540 (D. SC 05/16/2006). 


Aaron v. Commissioner, TC Summary Op. 2006-63 (04/24/2006). 


Lemann v. Commissioner, TC Memo 2006-37 (03/07/2006). 



United States v. Thurston, 346 F.Supp.2d 215 (S.D. TX 11/30/2004). 



Fargo v. Commissioner, TC Memo 2004-13 (01/16/2004). 



Compromise agreement - neither granted nor denied - 

Oman v. Commissioner, TC Memo 2006-231 (10/30/2006). 






301--Procedure and Administration: § 301.6331-3--Restrictions on Levy While 

Offers to Compromise Are Pending. 







Procedural Rules: § 601.203--Offers In Compromise. 



Administration: § 301.7122--Compromises. 



IRM 1.4.52 - Offer in Compromise Manager’s Resource Guide - Field Program. 

IRM 1.4.54 - Offer in Compromise Manager’s - Centralized Offer in Compromise Program. 

Revenue Accounting - 


Examining Officers Guide (EOG) - 

IRM 4.11.34.6 - Offers in Compromise. 

Exam Offer-In-Compromise - 

IRM 4.18.1 - Offers in Compromise Received in Exam. 

IRM 4.18.2 - Doubt as to Liability Offers. 

IRM 4.18.3 - Effective Tax Administration Offers. 

IRM 4.18.4 - Combination Offers. 

IRM 4.18.5 - Review, Closing and Reporting Requirements. 

IRM 4.18.6 - Case Processing and Controls. 

IRM 4.18.7 - Special Case Processing. 

Offer in Compromise - 


IRM 5.8.2 - Centralized Offer in Compromise Initial Processing and Processability. 

IRM 5.8.3 - Centralized Offer in Compromise Transfers, Perfection, and Case Building. 

IRM 5.8.4 - Investigation. 

IRM 5.8.5 - Financial Analysis. 

IRM 5.8.6 - Collateral Agreements. 

IRM 5.8.7 - Return, Terminate, Withdraw, and Reject Processing. 

IRM 5.8.8 - Acceptance Processing. 

IRM 5.8.9 - Actions on Post-Accepted Offers. 

IRM 5.8.10 - Special Case Processing. 

IRM 5.8.11 - Effective Tax Administration. 

IRM 5.8.12 - Independent Administrative Review. 

Offer in Compromise - 



Legal Advice - 

IRM 8.23.2 - Receipt and Control of Non-CDP Offers. 


IRM 8.23.4 - Acceptance, Rejection Sustention, and Withdrawal Procedures (non-CDP). 


IRM 33.3.2 - Offers in Compromise. 















Centralized Offer In Compromise Streamline Offer Process (Instructions For Streamline Offer 

Processing), IRS SBSE-05-0511-026 (05/17/2011). Also, read IRM 5.8. 



IRS Form 656 - Offer in Compromise. 

IRS Form 656-L - Offer in Compromise (Doubt as to Liability). 

IRS Form 13711 - Request for Appeal of Offer in Compromise. 



Assignment 31 - - - Closing Agreements With IRS 

















Assessment - 

Collection - 



Closing Agreements and Compromise - 






Closing agreement granted - 

Jewell v. United States, 2007 WL 2156410 (E.D. AZ 07/24/2007). 





Hamdan v. United States, 2004 U.S. Claims LEXIS 276 (Fed. Cl. 09/30/2004). 

Closing agreement denied - 



Ellinger v. United States, 2005 U.S. Dist. LEXIS 30820 (M.D. FL 11/01/2005). 







Department of the Treasury Subchapter H--Internal Revenue Practice, Part 601--Statement 

Of Procedural Rules: § 601.202--Closing Agreements. 



Administration: § 301.7121-- Closing Agreements. 






IRM 4.4.12 - Examined Closings, Surveyed Claims, and Partial Assessments. 

IRM 4.4.21 - Non-Examined Closings/Deleting AIMS Records. 

IRM 4.4.26 - Reopening/Reclosing/Reinputting Records. 

Exempt organizations examination procedure - 

IRM 4.75.15 - Closing Letters and Reports of Examination. 



Tax exempt bonds (TEB) - 

IRM 4.81.6 - Closing Agreements. 



Liability collections - 

IRM 5.19.4 - Enforcement Action. 


Collection Appeals Program and Jeopardy Levy Appeals - 


IRM 8.24.1 - Collection Appeals Programs (CAP). 

TE/GE Closing Agreements - 

IRM 7.2.1 - TE/GE Closing Agreements. 

IRM 7.2.2 - Employee Plans Compliance Resolution System (EPCRS). 



Collection process - 

IRM 8.20.7 - General Closing Procedures. 

IRM 8.22.9 - Closing and Post Closing Actions. 


IRM 8.25.3 - Processing and Closing Procedures for TFRP Cases. 

Letter rulings, information letters, and closing agreements - 

IRM 32.3.1 - Forms of Advice. 

IRM 32.3.4 - Closing Agreements Covering Specific Matters. 




















Assignment 32 - - - The Collection Process 
















Confidentiality of tax returns - 


Collection of taxes - 


6302 - Mode and time of collection. 


6304 - Fair tax collection practice. 

6305 - Collection of certain liability. 

Assessment and collection after assessment - 

6203 - Assessment method. 









Limitations on assessment and collection - 




Limitations on credit or refund - 


Proceedings by taxpayers - 



Receipt of payment - 

6311 - Payment of tax by commercially acceptable means. 

6313 - Fractional parts of cent. 

6314 - Receipt for taxes. 

6315 - Payments of estimated income tax. 

6316 - Payment by foreign currency. 

6317 - Payments of federal unemployment tax for calendar quarter. 

Failure to pay tax - 

Liens - 


6673 - Sanctions and costs awarded by courts aiding and abetting. 







6324 - Special liens for estate and gift taxes. 


Due process for collections - 


Civil actions by the United States - 

Levies - 





6333 - Production of books. 

6341 - Expense of levy and sale. 



Transferee liability - 

General forfeiture provisions - 




7321 - Authority to seize property subject to forfeiture. 

7322 - Delivery of seized personal property to United States Marshal. 

7323 - Judicial action to enforce forfeiture. 

Property subject to forfeiture - 

7301 - Property subject to tax. 

7302 - Property used in violation of internal revenue laws. 


7304 - Penalty for fraudulently claiming drawback. 

7324 - Special disposition of perishable goods. 

7325 - Personal property valued at $100,000 or less. 

7326 - Disposal of forfeited or abandoned property in special cases. 

7327 - Customs laws applicable. 

Forfeiture and seizure of property - 

Special penalty provisions - 

Sales - 

Redemptions - 

7341 - Penalty for sales to evade tax 

7342 - Penalty for refusal to permit entry or examination 

7343 - Definition of term "person" 

7344 - Extended application of penalties relating to Officers of the Treasury Department. 


6336 - Sale of perishable goods. 

6338 - Certificate of sale; deed of real property. 

6339 - Legal effect of certificate of sale of personal property and deed of real property. 

6340 - Records of sale. 

6341 - Expense of levy and sale. 

6342 - Application of proceeds of levy. 

6337 - Redemption of property. 




7810 - Revolving fund for redemption of real property. 

Records and authority - 


6338 - Certificate of sale; deed of real property. 

6339 - Legal effect of certificate of sale of personal property and deed of real property. 

6340 - Records of sales. 

6342 - Authority of proceeds of levy. 

Jeopardy assessments and receiverships - 

6861 - Jeopardy assessments of income, estate, gift, and certain excise taxes receiverships. 


Compromises with the IRS - 

7122 - Compromise. 

Civil actions by United States - 



Proceedings by taxpayers and by other persons - 




7433 - Civil damages for unauthorized collection actions. 

Jurisdiction of Tax Court - 

Depositaries - 



7808 - Depositaries for collections. 

7809 - Deposits of collections. 



Some cases which involve many of the problems which arise during the collection process - 

Ware et ux. v. Commissioner, 2011 TNT 211-17 (Tax Ct. 10/31/2011). 





Diemer v. Commissioner, 2011 TNT 193-16 (4th Cir. 10/04/2011). 


Liens - 


United States v. John Lezdey et ux., 2011 TNT 195-14 (11th Cir. 10/03/2011). 


United States v. Goldstein, 216 Fed. Appx. 62 (2d Cir. 02/02/2007). 



Bright v. United States, 446 F.Supp.2d 339 (E.D. PA 07/21/2006). 




Enax v. United States, 2006-2 USTC 50,447 (M.D. FL 07/07/2006). 






Ulloa v. United States, 2006 U.S. Dist. LEXIS 42579 (N.C. NY 06/26/2006). 


United States v. Thurston, 346 F.Supp. 2d 215 (D. ME 11/30/2004). 



Luxton v. United States, 340 F.3d 659 (8th Cir. 03/14/2003). 





Diamond Jr. v. Commissioner, TC Memo 2012-90 (03/27/2012). 





Robert A. Akonji v. Commissioner, 2012 TNT 40-17 (Tax Ct. 02/28/2012). 






Scott R. Martin v. United States, 2012 TNT 40-19 (Fed. Cl. 02/24/2012). 


The Court of Federal Claims refused to reconsider its dismissal of an individual's 

suit against the IRS for alleged breach of an implied contract related to a notice 

of federal tax lien filing, finding that there was no intervening change in law, 

discovery of new evidence, or demonstration of manifest injustice that warranted 

reconsideration. 

Wright v. Commissioner, 2012 TNT 16-15 (Tax Ct. 01/24/2012). 




Shafmaster v. United States, 2012 TNT 12-13 (D. NH 01/17/2012). 


Hughes v. Commissioner, 2011 TNT 247-11 (Tax Ct. 12/22/2011). 




Clark v. United States, 2011 TNT 246-5 (9th Cir. 12/21/2011). 



7421 - Prohibitions of suits to restrain assessment or collection. 


Ahmad et ux. v. Commissioner, T.C. Memo 2011-269 (11/15/2011). 



United States v. Ingrid N. McCullough et al., 2011 TNT 196-20 (W.D. PA 10/06/2011). 


United States v. Corry Communications et. Al., 2011 TNT 193-14 (W.D. PA 09/30/2011). 




United States v. Craig A. Washington Sr., 2011 TNT 174-13 (S.D. TX 09/06/2011). 







United States v. John Zarra et ux., 2011 TNT 168-21 (W.D. PA 08/26/2011). 

6311 - Payment of tax by commercially acceptable means. 




Ansel Capital Investment LLC v. United States et al., 2011 TNT 165-11 (9th Cir. 08/24/2011). 



Tracy v. Commissioner, TC Summary Op. 2011-88 (07/12/2011). 







Blumenthal v. Commissioner, TC Summary Op. 2011-81 (07/05/2011). 




6402 - Authority to make credits or refund. 



Sanchez v. Commissioner, TC Memo 2011-149 (06/28/2011). 





Byrd et ux. v. Commissioner, TC Memo 2011-146 (06/27/2011). 







United States v. Elmore, 2011-1 USTC 50,445 (9th Cir. 06/08/2011). 



United States v. Vistoso Partners, LLC, 2011 U.S. Dist. LEXIS 60533 (D. AZ 06/06/2011). 






In re Reitter Corp., 2011 Bankr. LEXIS 1801 (D. PR 05/13/2011). 



Gregoline v. United States, 2011 U.S. Claims LEXIS 805 (Fed. Cl. 05/11/2011). 





United States v. Vestal, 2011-1 USTC 50,382 (N.D. OH 04/28/2011). 


Bank of N.Y. Mellon Trust Co., N.A. v. Phipps, 2011 U.S. Dist. LEXIS 35882 (D. MD 

04/01/2011). 


Green Tree Servicing, LLC v. United States, 2011 DNH 56 (D. NH 04/01/2011). 


Marascalco v. Commissioner, 2011-1 USTC 50,315 (5th Cir. 04/01/2011). 



Adair v. Commissioner, 2011 U.S. Tax Ct. LEXIS 19 (03/31/2011). 



United States v. Morgan, 2011-1 USTC 50,311 (11th Cir. 03/30/2011). 




Schwendeman v. Commissioner, TC Memo 2011-70 (03/28/2011). 




Tucker v. Commissioner, TC Memo 2011-67 (03/22/2011). 




6423 - Condition to allowance in the case of alcohol and tobacco taxes. 


Springer v. Commissioner, 2011-1 USTC 50,283 (10th Cir. 03/14/2011). 


Harris N.A. v. United States et al., 2011-1 USTC 50,270 (N.D. IL 03/04/2011). 
















Broderick v. Commissioner, TC Memo 2008-2 (01/02/2008). 



Prakasam v. Commissioner, 246 Fed. Appx. 531 (9th Cir. 08/27/2007). 



United States v. Cohan, 2007 U.S. Dist. LEXIS 48352 (N.D. CA 06/27/2007). 


Williams v. Commissioner, TC Memo 2007-162 (06/21/2007). 


Totten v. United States, 2007 WL 1203579 (W.D. WA 04/23/2007). 


Maxton, Jr. v. Commissioner, TC Memo 2007-95 (04/23/2007). 



7521 - Procedures involving taxpayer interviews. 

Ozaki v. Commissioner, TC Memo 2007-36 (02/20/2007). 


Onyett Fabricators, Inc. v. United States, 2007-1 USTC 50,327 (S.D. IN 02/08/2007). 


United States v. Stallsmith, 2007 U.S. Dist. LEXIS 3589 (M.D. FL 01/18/2007). 


Evangelista v. Commissioner, TC Memo 2007-9 (01/16/2007). 



Fountain v. Pruett, 2006 U.S. App. LEXIS 30647 (9th Cir. 12/12/2006). 


United States v. Goltz, 2007-1 USTC 50,360 (12/12/2006). 


Carey v. Andrews, 2006 U.S. App. LEXIS 29061 (9th Cir. 11/21/2006). 




United States v. Harrison, 2007-1 USTC 50,259 (S. D. TX 11/07/2006). 



Cryster v. United States, 2006 U.S. Dist. LEXIS 83094 (E.D. WA 11/02/2006). 



United States v. Johns, 2007-1 USTC 50,316 (D. FL 10/27/2006). 


United States v. Hart, 2006 U.S. Dist. LEXIS 77137 (D. AZ 10/19/2006). 


Northwest Trustee Services, PLLC v. Jacobson, 2006 U.S. Dist. LEXIS 75246 (D. OR 

10/12/2006). 


Stinnett v. United States, 465 F.3d 309 (7th Cir. 09/27/2006). 




United States v. Bryan, 2006 U.S. App. LEXIS 22346 (9th Cir. 08/31/2006). 


Harris v. Commissioner, TC Memo 2006-186 (08/30/2006). 


United States v. Vaagen, 2006 U.S. Dist. LEXIS 59305 (E.D. WA 08/22/2006). 




Moore v. Commissioner, TC Memo 2006-171 (08/17/2006). 



Richardson v. United States, 2006 U.S. Dist. LEXIS 57447 (S.D. OH 08/16/2006). 


Fry v. United States, 72 Fed. Cl. 500 (Fed. Cl. 08/11/2006). 


USA Fin. Servs. v. Untied States, 459 F.Supp.2d 440 (E.D. VA 08/02/2006). 


Spotts v. United States, 2006 U.S. Dist. LEXIS 53925 (E.D. KY 08/01/2006). 


Del’Giudice v. Commissioner, TC Summary Op. 2006-112 (07/18/2006). 


Enax v. United States, 2006-2 USTC 50,447 (M.D. FL 07/07/2006). 






Larrew v. United States, 2006 U.S. Dist. LEXIS 55220 (N.D. TX 07/07/2006). 


United States v. Prakasam, 2006 U.S. Dist. LEXIS 47207 (N.D. CA 07/05/2006). 


WSB Walnut Assocs. v. United States, 2006 U.S. Dist. LEXIS 31793 (N.D. CA 05/17/2006). 





Inv. Research Assocs. v. Commissioner, 126 TC 183 (04/18/2006). 


United States v. Doe, 438 F.Supp.2d 796 (S.D. OH 03/28/2006). 





Johnson v. Paul, 2006 U.S. Dist. LEXIS 16550 (E.D. WA 03/21/2006). 



Hirko v. United States, 2006 WL 681207 (E.D. NY 03/16/2006). 


Carter v. Commissioner, TC Summary Op. 2006-76 (03/10/2006). 



Eash v. United States, 2006-1 USTC 50,186 (D. NE 01/30/2006). 


6701 - Penalties for aiding and abetting understatements of tax liability. 

Parker v. Commissioner, TC Memo 2005-294 (12/22/2005). 



United States v. Hanson, 2005 U.S. Dist. LEXIS 29005 (S.D. FL 11/21/2005). 


United States v. Grant, 2005 U.S. Dist. LEXIS 22440 (S.D. FL 09/02/2005). 


Deitz v. United States, 2005 WL 1871184 (N.D. NY 08/03/2005). 


United States v. Towne, 2005 U.S. Dist. LEXIS 14645 (N.D. IL 07/21/2005). 


Mollo v. IRS, 2005 U.S. Dist. LEXIS 4367 (M.D. PA 02/25/2005). 


etc. 

United States v. Thurston, 346 F.Supp.2d 215 (D. ME 11/30/2004). 


Levies - 



Luxton v. United States, 340 F.3d 659 (8th Cir. 03/14/2003). 





Thor Construction Inc. v. IRS et al., 2012 TNT 69-8 (D. NV 04/06/2012). 



Allen Brunwasser v. Barbara Black et al., 2012 TNT 68-17 (3d Cir. 04/06/2012). 



Patricia G. Seaver v. Commissioner, 2012 TNT 40-18 (Tax Ct. 02/28/2012). 





Paul Keohane v. United States, 2012 TNT 35-34 (D. DC 02/21/2012). 



Child Adult Intervention Services Inc. v. Commissioner, TC Memo 2012-94 (03/28/2012). 


6033 - Returns by exempt organizations. 




Thompson v. Commissioner, TC Memo 2012-87 (03/26/2012). 






Patricia G. Seaver v. Commissioner, 2012 TNT 40-18 (Tax Ct. 02/28/2012). 





Paul Keohane v. United States, 2012 TNT 35-34 (D. DC 02/21/2012). 



Kobs v. Commissioner, 2012 TNT 25-13 (Tax Ct.02/06/2012). 






Perrin v. Commissioner, 2012 TNT 13-12 (Tax Ct. 01/19/2012) 



Johnson v. United States, 2012 TNT 12-15 (M.D. NC 01/17/2012). 



Blackburn v. Commissioner, 2012 TNT 4-13 (Tax Ct. 01/05/2012). 




Waring v. Commissioner, T.C. Memo 2011-270 (11/15/2011). 


Estate of Joseph L. Mangiardi v. Commissioner. 2011 203-12 (11th Cir. 10/12/2011). 


Gossage v. Commissioner, 2011 TNT 179-11 (11th Cir. 09/14/2011). 



United States et al. v. Kevin Ryan et al., 2011 TNT 175-17 (N.D. CA 09/07/2011). 




Curl v. United States, 2011 TNT 173-22 (D. DE 09/02/2011). 

7426 - Civil actions by person other than taxpayers. 

John Raymond Carroll v. United States, 2011 TNT 167-17 (E.D. WI 08/25/2011). 








Michael F. Maloy v. Michael F. Burns, 2011 TNT 160-11 (D. MN 08/16/2011). 



Rosenbloom v. Commissioner, TC Memo 2011-140 (06/21/2011). 








United States v. Vistoso Partners, LLC, 2011-1 USTC 50,442 (D. AZ 06/06/2011). 






Gregoline v. United States, 2011 U.S. Claims LEXIS 805 (Fed. Cl. 05/11/2011). 





Brady v. Commissioner, 2011 U.S. Tax Ct. LEXIS 20 (04/28/2011). 





Scheafnocker v. Commissioner, 2011-1 USTC 50,344 (3d Cir. 04/19/2011). 


United States et al. v. Kevin Ryan et al., 2011 TNT 71-19 (N.D. CA 04/08/2011). 


Keohane v. United States, 2011 U.S. Dist. LEXIS 34489 (D. DC 03/31/2011). 



Wells v. New York City Police Pension Fund, 2011 U.S. Dist. LEXIS 35867 (S.D. NY 

03/31/2011). 


6402 - Authority to make credits for refund. 


Bergman v. United States, 2011 U.S. Dist. LEXIS 34028 (D. NV 03/25/2011). 


Hartmann v. Commissioner, 2011-1 USTC 50,293 (3d Cir. 03/22/2011). 



Talaske v. Commissioner, TC Summary Op. 2011-33 (03/17/2011). 





Keohane v. United States, 2011 TNT 64-31 (D. DC 03/31/2011). 



Nero L. Wells Jr. v. New York City Police Pension Fund et al., 2011 TNT 64-30 (S.D. NY 

03/31/2011). 











Keller v. Commissioner, 568 F.3d 710 (9th Cir. 06/03/2009). 



Swinford v. United States, 2008 U.S. App. LEXIS 21988 (6th Cir. 05/27/2008). 



Dickinson v. Stiff, 2008-1 USTC 50,136 (N.D. OH 01/09/2008). 




Jumaa v. Commissioner, TC Memo 2007-192 (07/18/2007). 





Grover v. Commissioner, TC Memo 2007-176 (07/03/2007). 



Bennett v. United States, 2007-2 USTC 50,561 (W.D. VA 07/03/2007). 




Process Pipe Fabricators, Inc. v. United States, 2007 WL 1731765 (N.D. WA 05/08/2007). 



Sharp Management, LLC v. United States, 2007 WL 1367698 (W.D. WA 05/08/2007). 





EC Term of Years Trust v. United States, 127 S. Ct. 1763 (04/30/2007). 


Industrial Investors v. Commissioner, TC Memo 2007-93 (04/23/2007). 



Totten v. United States, 2007 WL 1203579 (W.D. WA 04/23/2007). 


Maxton, Jr. v. Commissioner, TC Memo 2007-95 (04/23/2007). 



7521 - Procedures involving taxpayer interview. 

United States v. Scharringhausen, 224 Fed. Appx. 611 (9th Cir. 03/07/2007). 


A-Z Optics, Inc. v. Commissioner, TC Memo 2007-27 (02/06/2007). 



Carter v. Commissioner, TC Memo 2007-25 (02/06/2007). 







United States v. Goldstein, 216 Fed. Appx. 62 (2d Cir. 02/02/2007). 



Pool v. Commissioner, TC Memo 2007-20 (01/31/2007). 






Headley v. Commissioner, TC Memo 2007-7 (01/10/2007). 


Conner v. Commissioner, TC Summary Op. 2007-1 (01/03/2007). 


Fifth Third Bank v. United States, 2006 U.S. Dist. LEXIS 92741 (S.D. OH 12/22/2006). 



Rael v. Apodaca, 2006 U.S. App. LEXIS 31529 (10th Cir. 12/20/2006). 



United States v. Collins (In re Edwards), 2006 U.S. Dist. LEXIS 93451 (E.D. CA 12/07/2006). 



Simon v. United States, 2006 U.S. Dist. LEXIS 88151 (S.D. NY 12/07/2006). 


Black v. Commissioner, 206 Fed. Appx. 606 (8th Cir. 12/04/2006). 


Carey v. Andrews, 2006 U.S. App. LEXIS 29061 (9th Cir. 11/21/2006). 



Blom v. United States, 2006 U.S. Dist. LEXIS 83888 (E.D. PA 11/17/2006). 



Alexander v. Poele, 2006 U.S. Dist. LEXIS 81046 (D. SC 11/11/2006). 


Westcott v. Commissioner, TC Memo 2006-245 (11/09/2006). 




Mitchell v. Commissioner, TC Memo 2006-238 (11/06/2006). 


Golden W. Holdings Trust v. United States, 2006 U.S. Dist. LEXIS 80779 (D. AZ 11/02/2006). 



Turner v. United States, 2006 U.S. App. LEXIS 25998 (11th Cir. 10/18/2006). 


Steinberg v. Commissioner, TC Memo 2006-217 (10/16/2006). 


Sweeney v. Commissioner, TC Memo 2006-213 (10/03/2006). 


Bullard v. United States, 2006 U.S. Dist. LEXIS 82662 (D. MD 09/22/2006). 




Lynn v. Commissioner, TC Memo 2006-127 (09/19/2006). 


Arocho v. United States, 455 F.Supp.2d 15 (D. PR 09/15/2006). 


Shannon v. Commissioner, 201 Fed. Appx. 561 (9th Cir. 09/11/2006). 


Reynolds v. Commissioner, TC Memo 2006-192 (09/11/2006). 



Meyer v. Commissioner, 2006 U.S. App. LEXIS 22519 (9th Cir. 08/31/2006). 




Eash v. United States, 2006 U.S. Dist. LEXIS 61244 (D. NE 08/29/2006). 



Andre v. Commissioner, 127 TC 68 (08/28/2006). 



Williams v. Commissioner, TC Summary Op. 2006-133 (08/28/2006). 


Owens v. Commissioner, TC Summary Op. 2006-129 (08/22/2006). 


Moore v. Commissioner, TC Memo 2006-171 (08/17/2006). 




Harris v. Commissioner, TC Memo 2006-186 (08/03/2006). 


USA Fin. Servs. V. United States, 459 F.Supp.2d 400 (E.D. VA 08/02/2006). 


Shelko v. United States, 2006 U.S. Dist. LEXIS 50656 (M.D. GA 07/25/2006). 


Gibbs v. Commissioner, TC Memo 2006-149 (07/24/2006). 


Drake v. Commissioner, TC Memo 2006-151 (07/24/2006). 






United States v. Charboneau, 2006 U.S. Dist. LEXIS 49679 (M.D. FL 07/18/2006). 



Snyder v. Commissioner, TC Summary Op. 2006-115 (07/18/2006). 


Del'Giudice v. Commissioner, TC Summary Op. 2006-115 (07/18/2006). 


Pennington v. United States, 2006 U.S. Dist. LEXIS 51186 (S.D. TX 07/10/2006). 




Hovind v. Commissioner, TC Memo 2006-143 (07/06/2006). 


United States v. Prakasam, 2006 U.S. Dist. LEXIS 47207 (N.D. CA 07/05/2006). 


Ulloa v. United States, 2006 U.S. Dist. LEXIS 42579 (N.D. NY 06/26/2006). 


Chryson v. Estoll, 2006 U.S. App. LEXIS 13119 (9th Cir. 05/22/2006). 



Ford v. Commissioner, TC Memo 2006-102 (05/11/2006). 





Goldberg v. United States, 2006 U.S. Dist. LEXIS 54484 (D. NJ 05/03/2006). 




Gorospe v. Commissioner, 446 F.3d 1014 (9th Cir. 05/03/2006). 






In re Gill, 2006 Bankr. LEXIS 880 (D. FL 04/03/2006). 


etc. 





Johnson v. Paul, 2006 U.S. Dist. LEXIS 16550 (E.D. WA 03/21/2006). 



Carter v. Commissioner, TC Summary Op. 2006-76 (03/10/2006). 



Morrison v. Commissioner, 166 Fed. Appx. 308 (9th Cir. 02/13/2006). 


Rupert v. United States, 2006 U.S. Dist. LEXIS 25520 (D. ID 02/03/2006). 


United States v. National Bank of Commerce, 2006 U.S. Dist. LEXIS 6804 (W.D. TN 02/03/2006). 


Eash v. United States, 2006-1 USTC 50,186 (D. NE 01/30/2006). 





SFG, LP v. United States, 2006-2 USTC 50,509 (D. NM 07/18/2006). 


Patridge v. United States, 2005 U.S. Dist. LEXIS 38053 (C.D. IL 12/23/2005). 


Parker v. Commissioner, TC Memo 2005-294 (12/22/2005). 



Collier v. Pruett, 159 Fed. Appx. 813 (9th Cir. 12/21/2005). 




Crandall v. Commissioner, TC Memo 2005-286 (12/15/2005). 


Ryals v. United States, 2005 U.S. Dist. LEXIS 31883 (N.D. FL 12/08/2005). 


Deitz v. United States, 2005 WL 1871184 (N.D. NY 08/03/2005). 


Muhammad v. United States, 2005 U.S. Dist. LEXIS 15390 (E.D. LA 07/15/2005). 


Olsen v. United States, 414 F.3d 144 (1st Cir. 07/08/2005). 



Israel v. United States, 2005 U.S. Dist. LEXIS 37267 (S.D. IA 03/01/2005). 

Transferee liability - 



Frank Sawyer Trust of May 1992 v. Commissioner, 2011 TNT 249-6 (Tax Ct. 12/27/2011). 



Foreclosures - 

United States v. Ronald R. Brice et al., 2012 TNT 64-14 (W.D. MO 03/30/2012). 




Karl Eckhardt et al. v. United States, 2012 TNT 63-24 (S.D. FL 03/26/2012). 



United States v. Oyer, 2012 TNT 31-16 (10th Cir. 02/14/2012). 



United States v. Beeman, 2012 TNT 29-25 (W.D. PA 02/09/2012). 


United States v. Smith, 2012 TNT 25-14 (W.D. KY 02/02/2012). 






United States v. Maris, 2012 TNT 24-25 (D. NV 02/02/2012). 






United States v. Crockett et. al., 2012 TNT 16-17 (W.D. MO 01/23/2012). 







United States v. Stewart, et. al., 2012 TNT 7-12 (W.D. PA 01/09/2012). 







Barczyk v. United States, 2012 TNT 2-10 (S. Ct. 12/07/2011). 


Ballinger, Sr. v. Geithner, 2011 TNT 247-14 (7th Cir. 07/08/2011). 




United States v. Dennis R. Wicks et al., 2011 TNT 226-18 (D. SD 11/21/2011). 


7403 - Action to enforce lien or subject property to payment of tax. 

United States v. Clark D. Davis et al., 2011 TNT 224-21 (N.D. FL 11/15/2011). 





United States v. Harry Rutigliano et al., 2011 TNT 217-20 (D. NJ 11/07/2011). 





United States v. David W. Goldston et al., 2011 TNT 198-13 (10th Cir. 10/12/2011). 


United States v. Douglas Brown et al., 2011 TNT 198-16 (D. UT 10/11/2011). 



In re: Robert Laurence Gavett Sr. Et al., 2011 TNT 195-13 (3d Cir. 10/06/2011). 


United States v. John P. Arthur et al., 2011 TNT 183-12 (E.D. MO 09/19/2011). 






United States v. Jack G. Thomas et al., 2011 TNT 173-21 (C.D. CA 05/11/2011). 



United States v. Richard E. Morgan et ux. et al., 2011 TNT 62-12 (11th Cir. 03/30/2011). 



United States v. Ebert G. Beeman et al., 2011 TNT 128-15 (W.D. PA 06/15/2011). 





United States v. Leone Carey et al., 2011 TNT 130-16 (9th Cir. 06/15/2011). 




United States v. Elmore, 2011 TNT 114-14 (9th Cir. 06/08/2011). 



United States v. Alexander, 2011 TNT 110-17 (4th Cir. 06/07/2011). 


United States v. Snyder, 2011-1 USTC 50,417 (3d Cir. 06/01/2011). 


This case discusses foreclosure orders on property owned by the plaintiff. 

United States v. Lee, 2011 U.S. Dist. LEXIS 38671 (N.D. CA 04/08/2011). 




United States v. Morgan, 2011-1 USTC 50,311 (11th Cir. 03/30/2011). 









United States v. McKenzie et al., 2011-1 USTC 50,427 (S.D. IA 02/17/2011). 




United States v. Maris, 2011-1 USTC 50,216 (D. NV 02/04/2011). 





United States v. Evseroff, 2008 U.S. App. LEXIS 5952 (2d Cir. 03/21/2008). 



Barhs et al. v. United States, 2007 WL 2004406 (11th Cir. 07/12/2007). 



United States v. Meisner, 2007 WL 1290088 (D. NE 05/02/2007). 



United States v. James Little et al., 2007 WL 869679 (E.D. CA 03/21/2007). 



United States v. Vittaly, 2006 U.S. Dist. LEXIS 93541 (N.D. CA 12/28/2006). 



United States v. Bartrug, 2006 U.S. App. LEXIS 31095 (4th Cir. 12/18/2006). 


United States v. Roberts, 2006 WL 3735952 (S.D. AL 12/15/2006). 







United States v. Johns, 2007-1 USTC 50,316 (D. FL 10/27/2006). 






United States v. Thurston, 346 F.Supp.2d 215 (D. ME 11/30/2004). 

Tax sales of property - 



Hannon v. City of Newton et al., 2011 TNT 208-14 (D. MA 10/24/2011). 

6325 - Release or lien or discharge of property. 

United States v. James Julian Parr et ux. et al., 2011 TNT 196-27 (W.D. VA 10/06/2011). 



United States v. Joseph Buaiz et al., 2011 TNT 160-12 (E.D. TN 08/16/2011). 



















Cryster v. United States, 2006 U.S. Dist. LEXIS 83094 (E.D. WA 11/02/2006). 



Shannon v. Commissioner, 201 Fed. Appx. 561 (9th Cir. 09/11/2006). 


United States v. Charboneau, 2006 U.S. Dist. LEXIS 49679 (M.D. FL 07/18/2006). 



United States v. Hanson, 2005 U.S. Dist. LEXIS 29005 (D. MN 11/21/2005). 


United States v. Towne, 2005 U.S. Dist. LEXIS 14645 (N.D. IL 07/21/2005). 


Allocation of sales proceeds - 

Redemptions - 



Drake v. Commissioner, TC Memo 2006-151 (07/24/2006). 






Northwest Trustee Services, PLLC v. Jacobson, 2006 U.S. Dist. LEXIS 75246 (D. OR 


Criminal activities - 

10/12/2006). 


Floridian Pleads Guilty to Filing False Liens Against Tax Fraud Prosecutors, 2011 TNT 138-43 

Justice Department Documents (07/18/2011). 


Examine the following Federal Regulation provisions. (See ttp://www.gpoaccess.gov/cfr/index.html) 






Procedural Rules: § 601.101--Introduction; § 601.103--Summary Of General Tax Procedure; § 

601.104--Collection Functions. 


Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: 

§ 301.6301--Collection Authority. 



Administration: § 301.6323--Tax Liens 



§ 301.6330--Notice and Opportunity for Hearing Prior to Levy. 



01--Procedure and Administration: REG § 140378-01, RIN 1545-BA22--Property Exempt 

from Levy. 



Administration: § 301.6331--Levy and Distraint. 



and Administration: § 301.6501--Period of Limitations upon Assessment and Collection. (TD 

8845) 



and Administration: § 301.6502--Collection after Assessment. 




Administration: § 301.6305--Assessment and Collection of Certain Liabilities. 



Administration: § 301.6501(c)-1--Exceptions to General Period of Limitations on Assessment 

And Collection. 



Administration: § 301.6337--Redemption of Property. 



Administration: § 301.6338--Certificate of sale; deed of real property. 



Administration: § 301.6339--Legal Effect of Certificate of Sale of Personal Property and 

Deed of Real Property. 



Administration: § 301.6340-- Records of Sale. 



Administration: § 301.6341--Expense of Levy and Sale. 



Administration: § 301.6343--Requirement to Release Levy and Notice of Release. 



Statement of Procedural Rules: § 601.104--Collection functions. 



Administration: § 301.6861--Jeopardy Assessments of Income, Estate, Gift, and 

Certain Excise Taxes. 


of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Abatements, 

Credits and Refunds, Procedure in General: § 301.6404-3-- Abatement of penalty or addition to tax 

attributable to erroneous written advice of the Internal Revenue Service. 


Some specific comments about the collection procedure - 


IRM 1.2.14 - Policy Statements for Collecting Process Activities. 

IRM 1.2.44 - Delegation of Authorities for the Collecting Process. 

IRM 1.15.28 - Records Control Schedule for Collection. 

Examination collectability - 

IRM 4.20.1 - General Collectability Procedures. 

Field collecting procedure - 

Reports - 

IRM 5.1 - Field Collecting Procedures. 

IRM 5.1.1 - Guidelines for Working Collection Cases. 


IRM 5.1.14 - Field Collection Techniques and Other Assignments. 

IRM 5.1.19 - Collection Statute Expiration. 

IRM 5.1.20 - Collection Inventory. 

IRM 5.1.21 - Collecting from Limited Liability Companies. 

IRM 5.2.1 - Collection Time Reporting. 

IRM 5.2.4 - Collection Reports Overview. 

Decedent estates and estate taxes - 

IRM 5.5.7 - Collectabilty Determinations. 

IRM 5.5.8 - Estate Tax Liens. 


IRM 5.7.5 - Collectabilty Determinations. 

Bankruptcy procedures and the collection process - 

Notice of levy - 

IRM 5.9.2 - The Bankruptcy Code and Collection. 

IRM 5.11.1 - Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions. 

IRM 5.11.2 - Serving Levies, Releasing Levies and Returning Property. 


IRM 5.11.4 - Bank Levies. 

IRM 5.11.5 - Levy on Wages, Salary, and Other Income. 

IRM 5.11.6 - Notice of Levy in Special Cases. 

IRM 5.11.7 - Automated Levy Programs. 

Federal Tax Liens - 


IRM 5.12.2 - Lien Filing Requirements. 


IRM 5.12.3 - Certificates Relating to Liens and Claims for Damages Under IRC § 7432. 

IRM 5.12.4 - Judicial/Non-judicial Foreclosures. 

IRM 5.12.5 - Redemptions. 


IRM 5.14.2 - Partial Payment Installment Agreements and the Collection Statute Expiration 

Date (CSED). 

IRM 5.14.3 - Deadlines and Payments and Requests for Installment Agreements Made to 

Delay Collection. 

Currently not collectible - 

IRM 5.16.1 - Currently Not Collectible. 


IRM 5.17.2 - Federal Tax Liens. 

IRM 5.17.3 - Levy and Sale. 


Liens - 

Levies - 


IRM 5.19.7 - Campus Collection Programs. 



IRM 5.19.10 - Collection Operations Transcript Processing. 

IRM 5.12 - Federal Tax Liens. 


IRM 5.12.2 - Lien Filing Requirements. 

IRM 5.12.3 - Certificates Relating to Liens and Claims for Damages Under IRC § 7432. 

IRM 5.11 - Notice of Levy. 

IRM 5.11.1 - Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions. 

IRM 5.11.2 - Serving Levies, Releasing Levies and Returning Property. 


IRM 5.11.4 - Bank Levies. 

IRM 5.11.5 - Levy on Wages, Salary, and Other Income. 

IRM 5.11.6 - Notice of Levy in Special Cases. 


IRM 5.12.4 - Judicial/Non-judicial Foreclosures. 

IRM 5.12.5 - Redemptions. 

IRM 5.12.6 - Procedures for Lien Processing. 


Sales - 

IRM 5.10.4 - Actions Prior to Sale. 

IRM 5.10.5 - Sale Procedures. 

IRM 5.10.6 - Post Sale Actions and Responsibilities of Advisory. 

IRM 5.10.7 - Acquired Property and Property Redeemed by the United States. 

IRM 5.10.8 - Judicial Sales. 

Technical and appellate reviews - 

IRM 8.22.1 - Front-End and Interim Processing of Collection Due Process and Equivalent 



IRM 8.22.3 - Back-End Processing for Collection Due Process and Equivalent Hearing Cases. 

IRM 8.24.1 - Collection Appeals Programs (CAP). 

IRM 34.5.4 - Collection Due Process Cases. 


IRM 25.1.8 - Collection Field Function. 

IRM 25.1.11 - Campus Collection Fraud Procedures. 



Publication 783 - Instructions on How to Apply for Certificate of Discharge from Federal Tax Lien. 

Publication 784 - Instructions on How to Apply for Certificate of Subordination of Federal Tax Lien. 

Publication 785 - Purchase Money Mortgages and Subordination of the Federal Tax Lien. 

Publication 786 - Instructions for Preparing Notice of Non-Judicial Sale of Property & Application for 

Consent to Sale. 

Publication 1024 - How to Prepare Application for Certificate of Nonattachment of Federal Tax Lien. 

Publication 1153 - How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under 

Section 6325(d)(3) of the Internal Revenue Code. 

Notice 1367 - Updated Information for Publication 594. 

Publication 1468 - Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing. 

Publication 1494 - Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income-- 

Forms 668-W(c), 668-W(c)(DO)and 668-W(ICS). 


Publication 1854 - How to Prepare a Collection Information Statement (Form 433-A). 


Publication 4528 - Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) 

Section 6343(b). 













IRS SB/SE Interim Guidance Sets Minimum Threshold For Filing Of Tax Lien, IRS SBSE-05- 

0511-050 -Notice. Also, read - IRM 5.12.2-4.2(2). 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto. There is also IRS form letters 

and form notices in this list. (See http://www.irs.gov/ formspubs/index.html) - 



IRS Form 870-AD - Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency 

and to Accept Overassessment. 






Agreement. 

IRS Form 9423 - Collection Appeal Process. 

IRS Form 12153 - Request for a Collection Due Process or Equivalent Hearing. 

IRS Form 12256 - Withdrawal of Request for Collection Due Process or Equivalent Hearing. 

IRS Form 14134 - Application for Certificate of Subordination of Federal Tax Lien. 

IRS Form 14135 - Application for Certificate of Discharge of Property from Federal Tax Lien. 

IRS Letter 11 - Final Notice of Intent to Levy and Notice of Your Right to a Hearing. 

IRS Letter 1058 - Final Notice Reply Within 30 Days. 

IRS Letter 1085 - 30- Day Letter Proposed 6020(b) Assessment. 

IRS Letter 3172 - Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320. 

IRS Notice CP 90 - Final Notice of Intent to Levy. 

IRS Notice CP 92 - Notice of Levy Upon Your State Tax Refund. 

IRS Notice CP 242 - Notice of Levy Upon Your State Tax Refund. 

IRS Notice CP 523 - IMF Installment Agreement Default Notice. 

IRS Notice CP 2000 - Notice of Underreported Income. 


Estate Tax Lien Applicable Only to Estate Property (Tax Notes Today, 2012 TNT 68-51 - 03/15/2012). 

IRS Reissues Interim Guidance on Issuing Levy and Hearing Notices (Tax Notes Today, 2011 189- 

20 - 09/26/2011). 

Supreme Court Denies Certiorari In Lien Foreclosure, Church Status Cases (By Patrice Gay, Tax 

Notes Today, 2011 TNT 55-4 - News Stories 03/22/2011). 



Assignment 33 - - - Interest Paid By Or Paid To Taxpayers 



















Deposits made to mitigate the accrual of interest - 




Administration: § 301.6601--Interest on Underpayments. 



Administration: § 301.6611--Interest on Overpayments. 



Administration: § 301.6621--Interest Rate. 



IRM 1.2.20 - Policy Statements for Penalties and Interest Activities. 

IRM 1.2.51 - Delegation of Authorities for Penalties and Interest Activities. 



Interest - 


IRM 20.2 - Interest . 

IRM 20.2.1 - General. 

IRM 20.2.2 - Legal Authorization. 

IRM 20.2.3 - Command Code PINEX. 

IRM 20.2.4 - Overpayment Interest. 

IRM 20.2.5 - Interest on Underpayments. 

IRM 20.2.6 - Methods of Computing Interest. 

IRM 20.2.7 - Abatement and Suspension of Interest. 

IRM 20.2.8 - Restricted Interest. 

IRM 20.2.9 - Interest on Carryback of Net Operating Loss. 

IRM 20.2.10 - Interest on Estate Tax, Foreign Tax, and Excise Tax. 

IRM 20.2.11 - Miscellaneous Interest Provisions. 

IRM 20.2.12 - Employment Taxes. 

IRM 20.2.14 - Netting of Overpayment and Underpayment Interest. 




Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents.(See http://www..irs. 


No Interest to Be Paid on Remittance Designated as a Deposit, 2011 TNT 99-57 (05/23/2011). 










IRS Notice 1016 - How To Stop Interest On Your Account (03/01/1994). 



IRS Form 1099-INT - Interest Income. 




Assignment 34 - - - Courts - United States Tax Court 















Jurisdiction of United States Tax Court - 

Jurisdiction, Rule 13 of the United States Tax Court Rules of Practice and Procedure governs the 

jurisdiction of the Tax Court. The Tax Court is a court of limited jurisdiction. Pursuant to Tax 

Court Rule 13(a)(1), the Tax Court has original jurisdiction over taxpayer claims only after the 

Commissioner of the IRS issues a notice of deficiency to a taxpayer or, pursuant to Tax Court Rule 

13(a)(12) issues a notice of liability to a transferee or fiduciary. An original claim may be brought 

only by the taxpayer and not by the IRS. No criminal charge may be brought against a taxpayer 

in the Tax Court and a taxpayer may not defend such a charge in the Tax Court. However, there 

are several exceptions to the general restrictions which are imposed by Tax Court Rule 13(a). Each 

of these exceptions is governed by separate Tax Court Rules and by IRC provisions and thee 

provisions are as follows. 

Location of United States Tax Court - 

Declaratory Judgments (Rule 210 (c)). 

Disclosure Actions (Rule 220 (c)). 

Readjustment or Adjustment of Partnership Items (Rule 240 (c)). 

Administrative Costs (Rule 270 (c)). 

Actions for Review of Failure to Abate Interest (Rule 280 (b)). 

Actions for Redetermination of Employment Status (Rule 290 (c)). 

Actions for Relief from Joint and Several Liability (Rule 320 (b)). 

Lien and Levy Actions (Rule 330 (b)). 

Whistlebower Actions (Rule 340 (b)). 

Although the Court is physically located in Washington, D.C., he judges travel nationwide to conduct 

trials in various designated cities. The cities include: 


AL - Birmingham. 

AL - Mobile. 

AK - Anchorage. 

AZ - Phoenix. 

AR - Little Rock. 

CA - Fresno. 

CA - Los Angeles. 

CA - San Diego. 

CA - San Francisco . 

CO - Denver. 

CT - Hartford. 

DC - Washington, District of Columbia. 

FL - Jacksonville. 

FL - Miami. 

FL - Tallahassee. 

FL - Tampa. 

GA - Atlanta. 

HI - Honolulu. 

ID - Boise. 

ID - Pocatello. 

IL - Chicago. 

IL - Peoria. 

IN - Indianapolis. 

IA - Des Moines. 

KS - Wichita. 

KY - Louisville. 

LA - New Orleans. 

LA - Shreveport. 

ME - Portland. 

MD - Baltimore. 

MA - Boston. 

MI - Detroit. 

MN - Saint Paul. 

MS - Jackson. 

MO - Kansas City. 

MO - Saint Louis. 

MT - Billings. 

MT - Helena. 

NE - Omaha. 

NM - Albuquerque. 

NY - Albany. 

NY - Buffalo. 

NY - New York City. 

NY - Syracuse. 

NV - Las Vegas. 

NV - Reno. 

NC - Winston-Salem. 

ND - Bismarck. 

OH - Cincinnati. 

OH - Cleveland. 

OH - Columbus. 


OK - Oklahoma City. 

OR - Portland. 

PA - Philadelphia. 

PA - Pittsburgh. 

SC - Columbia. 

SD - Aberdeen. 

TN - Knoxville. 

TN - Memphis. 

TN - Nashville. 

TX - Dallas. 

TX - El Paso. 

TX - Houston. 

TX - Lubbock. 

TX - San Antonio. 

UT - Salt Lake City. 

VT - Burlington. 

VA - Richmond. 

VA - Roanoke. 

WA - Seattle. 

WA - Spokane. 

WV - Charleston. 

WI - Milwaukee. 

WY- Cheyenne. 


Organization and jurisdiction - 

Deficiencies - 

7441 - Status. 


7443 - Membership. 

7443-A - Special trial judges. 

7443-B - Recall of special trial judges of the Tax Court. 

7444 - Organization. 

7445 - Offices. 

7446 - Times and places of sessions. 

7447 - Retirement. 

7448 - Annuities to surviving spouses and dependent children of judges. 

7471 - Employees. 

7472 - Expenditures. 




6214 - Determination by Tax Court. 


6234 - Declaratory judgement relating to treatment of items other than partnerships item with 

respect to an oversheltered return. 


Limitations on credit or refund - 



Periods of limitation in judicial proceedings - 



Assessable penalties - 

6673 - Sanction and cost awarded by courts. 

Proceedings by taxpayers and third parties - 



7423 - Repayments to officers or employees. 

7424 - Intervention. 


7428 - Declaratory judgements relating to status and classification or organizations under section 

501 (c)(3), etc. 


7431 - Civil damages for certain unauthorized inspections of returns and return information. 


7435 - Civil damages for unauthorized enticement of information disclosure. 


Tax Court procedure - 

Fees - 



7452 - Representation of parties. 



7455 - Services of process. 

7456 - Administration of oaths and procurement of testimony. 

7458 - Hearings. 


7460 - Provisions of special application to divisions. 


7464 - Intervention by trustee of debtor’s estate. 

7465 - Provisions of special application to transferees. 


7451 - Fee for filing petition. 

7457 - Witness fees. 

7472 - Expenditures. 


7473 - Disposition of fees. 

7474 - Fee for transcript of record. 

7475 - Practice fee. 

Tax Court declaratory judgments - 

6234 - Declaratory judgment relating to treatment of items other than partnership items with 


7476 - Declaratory judgment relating to qualification of certain retirement plans. 

7477 - Declaratory judgments relating to value of certain gifts. 

7478 - Declaratory judgments relating to status of certain governmental obligations. 

7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments 

under section 6116. 

Review of Tax Court decisions - 




7484 - Change of incumbent in office. 

7485 - Bond to stay assessment and collection. 


Publicity and publication - 

7461 - Publicity of proceedings. 

7462 - Publications of reports. 

Special partnership provisions - 


6222 - Partner's return must be consistent with partnership return or Secretary notified of 

inconsistency. 

6223 - Notice of partners of proceedings. 




6227 - Administrative adjustment requests. 

6228 - Judicial review where administrative adjustment request is not allowed in full. 




6233 - Extensions to entities filing partnership returns, etc. 

6234 - Declaratory judgment relating to treatment of items other than partnership items with 



Examine the following Rules Of Practice And Procedure Of The United States Tax Court. You may download these 

rules by going to: http://www.ustaxcourt.gov/rules/Rules.pdf. For example, read - 


Rule 12 - Court Records. 

Rule 13 - Jurisdiction. 

Rule 20 - Commencement of Case. 

Rule 21 - Service of Papers. 


Request for summary judgment - 

Campbell III v. Commissioner, TC Memo 2012-82 (03/22/2012). 




Byers v. Commissioner, 2012 TNT 20-6 (Tax Ct. 01/30/2012). 





Antolick v. Commissioner, 2011-1 USTC 50,332 (11th Cir. 04/11/2011). 


Issa v. Commissioner, 2010-2 USTC 50,597 (8th Cir. 09/01/2010). 


This case discusses the denial of a summary judgment motion pertaining to a tax 

deficiency action. 




Californians Helping to Alleviate Med. Problems, Inc. v. Commissioner, 128 TC 173 

(05/15/2007). 



261 - General rule for disallowance of deductions. 

280E - Expenditures in connection with the illegal sale of drugs. 

Owens v. Commissioner, 2006 TC Summary LEXIS 31 (08/22/2006). 








Spurlock v. Commissioner, 118 TC 155 (02/15/2002). 




Imposition of civil fraud penalty - 

Mary E. Cahill v. Commissioner, 2011 TNT 160-7 (Tax Ct. 08/17/2011). 

165 - Losses. 



Charlton v. Commissioner, TC Memo 2011-51 (03/01/2011). 




Evans v. Commissioner, 2006 TC Summary LEXIS 63 (10/03/2006). 








Wilson v. Commissioner, TC Memo 2002-234 (09/19/2002). 




Reimbursement of litigation costs - 

Soholt v. Commissioner, TC Summary Op. 2007-49 (03/28/2007). 



Estate of Branson v. Commissioner, 264 F.3d 904 (9th Cir. 09/05/2001). 


1014 - Basis of property acquired from decedent. 







Sanctions awarded by court for groundless or frivolous arguments - 







Dismissal for failure to appear - 

Robertson v. Commissioner, 2011 TNT 230-12 (9th Cir. 11/29/2011). 


Motion to dismiss for lack of jurisdiction granted - 

Hughes v. Commissioner, 2012 TNT30-24 (Tax Ct. 02/13/2012). 



Maser v. Commissioner, 2011 TNT 230-8 (Tax Ct. 11/29/2011). 


7502 - Timely mailing treated as filing and paying. 

Estate of Burton W. Kanter v. Commissioner, 2011 TNT 246-8 (7th Cir. 07/29/2011). 


Lee v. Commissioner, TC Memo 2011-129 (06/09/2011). 

6213 - Restrictions applicable to deficiencies, petition to Tax Court. 



Grover v. Commissioner, TC Memo 2007-176 (07/03/2007). 




Dubois-Matthews v. Commissioner, TC Memo 2007-170 (07/02/2007). 


Hilal v. Commissioner, 237 Fed. Appx. 932 (5th Cir. 06/25/2007). 



Pragasam v. Commissioner, 239 Fed. Appx. 325 (9th Cir. 06/15/2007). 




Motion to dismiss for lack of jurisdiction denied - 

Risley et ux. v. Commissioner, 2012 TNT 57-18 (9th Cir. 03/22/2012). 



71 - Alimony and separate maintenance payments. 

215 - Alimony, etc., payments. 



Blake v. Commissioner, TC Memo 2007-184 (07/12/2007). 



Notice of deficiency required to get into Tax Court - 

Lyman F. Bush et al. v. United States, 2011 TNT 165-7 (Fed. Cl. 08/24/2011). 



6224 - Participation in administrative proceedings; waivers, agreements. 







6212 - Notice of deficiencies. 




6212 - Notice of deficiencies. 

6651 - Failure to file a tax return or to pay tax. 

L.V. Castle Inv. Group, Inc. v. Commissioner, 465 F.3d 1243 (11th Cir. 09/26/2006). 



Williams v. Commissioner, 2006 TC Summary LEXIS 34 (08/26/2006). 



6651 - Failure to file a tax return or to pay tax. 


Tax deficiencies and additions to tax upheld - 

Lance Crane v. Commissioner, 2012 TNT 64-12 (Tax Ct. 04/02/ 2012). 






F. Lee Bailey et al. v. Commissioner, 2012 TNT 64-11 (Tax Ct. 04/02/2012). 





195 - Start-up expenditures. 

263 - Capital expenditures. 



Al Pierro v. Commissioner, 2012 TNT 45-15 (9th Cir. 03/06/2012). 



George James Gowen et ux. v. Commissioner, 2012 TNT 30-25 (Tax Ct. 02/13/2012). 

Untimely tax court petition - 




International Strategic Partners LLC v. Commissioner, 2012 TNT 13-14 (2d Cir. 01/19/2012). 

Timely tax assessment - 


Jean Mathia v. Commissioner, 2012 TNT 4-10 (10th Cir. 01/05/2012). 

Errors in assessment - 







Vishwa P. Srivastava et ux. v. Commissioner, 2011 TNT 249-9 (Tax Ct. 12/23/2011). 















§ 1.1313(a)-(1)--Decision by Tax Court or other court as a determination. 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1–Internal Revenue Service, 

Department of the Treasury, Subchapter A--Income Taxes, Part 1–Income Taxes: 

§ 1.6015-7--Tax Court Review. 

Code of Federal Regulations, Title 26–Internal Revenue, Chapter 1–Internal Revenue Service, 


Administration: § 301.6320–Notice and Opportunity for Hearing Upon Filing of Notice 

For Federal Tax Lien. 



Administration: § 301.6330--Notice and Opportunity for Hearing Prior to Levy. 




and Administration: § 301.6863-2--Collection of Jeopardy Assessment; Stay of Sale of Seized 

Property Pending Tax Court Decision. 



Procedure and Administration: § 301.6871(b)--Claims for Income, Estate, and Gift 

Taxes in Proceedings under the Bankruptcy Act and Receivership Proceedings; Claim 

Filed Despite Pendency of Tax Court Proceedings. 






Administration: § 301.7482--Courts of Review; Venue. 






Administration: § 301.6213-- Restrictions Applicable to Deficiencies; Petition to Tax Court. 



Administration: § 301.6215--Assessment of Deficiency Found by Tax Court. 



Administration: § 301.6512--Limitations in Case of Petition to Tax Court. 



Administration: § 301.6673--Damages Assessable for Instituting Proceedings Before the 

Tax Court Merely for Delay. 



Administration: § 301.7477–Declaratory Judgements Relating to the Value of Certain Gifts. 



Administration: § 301.7481--Date When Tax Court Decision Becomes Final; Decision 

Modified or Reversed. 


Issue resolution - 


IRM 4.10.2.9.2 - Tax Court of the United States. 

Tax Court jurisdiction and proceedings - 

IRM 35.1 Tax Court Jurisdiction - 

IRM 35.1.1 - Tax Court Jurisdiction and Proceedings. 

IRM 35.1.2 - Tax Court Terms and Definitions. 

IRM 35.1.3 - Tax Court Procedures. 

Petitions and answers - 

Motions - 

IRM 35.2 Petition and Answer 

IRM 35.2.1 - Tax Court Petitions. 

IRM 35.2.2 - Answers. 

IRM 35.3 - Motions. 

IRM 35.3.1 - Motions Practice. 

IRM 35.3.2 - Jurisdictional Defects. 

IRM 35.3.3 - Motions Pertaining to Pleadings. 

IRM 35.3.4 - Motions Pertaining to Calendared Cases. 

IRM 35.3.5 - Motions for Disposition without Trial. 

IRM 35.3.6 - Motions Pertaining to Opinions and Decisions. 

IRM 35.3.7 - Motions in TEFRA Cases. 

IRM 35.3.8 - Motions in Declaratory Judgment Cases and Section 7436 Worker Classification 

Cases. 

IRM 35.3.9 - Miscellaneous Motions. 

Pre-trial activities - 

IRM 35.4 - Pre-Trial Activities. 

IRM 35.4.1 - Trial Planning. 

IRM 35.4.2 - Gathering Information from Government Sources. 

IRM 35.4.3 - Gathering Information from the Petitioner. 

IRM 35.4.4 - Gathering Information from Third Parties. 

IRM 35.4.5 - Evidence and Information from Abroad. 

IRM 35.4.6 - Responding to Petitioner's Information Gathering Attempts. 

IRM 35.4.7 - Stipulating Facts and Documents. 

IRM 35.4.8 - Preparing for Examination and Cross-Examination of Witnesses. 

IRM 35.4.9 - Significant Case Procedures, Pre-Trial Submissions and Alternative Dispute 

Resolution. 


IRM 35.5 - Settlement Procedures. 



IRM 35.5.3 - Coordination of Settlements With Other Related Matters. 




Trial activities - 

Briefs - 

IRM 35.6 - Trial. 

IRM 35.6.1 - Calendar Calls. 

IRM 35.6.2 - Trial of the Case. 

IRM 35.6.3 - Tax Court Procedures for Reporting Potentially Dangerous Persons. 

IRM 35.7 - Tax Court Briefs. 

IRM 35.7.1 - Filing Tax Court Briefs. 

IRM 35.7.2 - Preparation of Briefs. 

IRM 35.7.3 - Review of Briefs. 

Decisions and orders - 

IRM 35.8 - Decisions, Orders of Dismissal, and Other Final Judgments - 

IRM 35.8.1 - General Requirements for Tax Court Decisions and Other Final Dispositions. 

IRM 35.8.2 - Settlement Documents. 

IRM 35.8.3 - Overpayments. 


IRM 35.8.5 - Miscellaneous Problems. 

IRM 35.8.6 - Decision Documents. 

Post opinion activities - 

IRM 35.9 - Post Opinion Activities. 

IRM 35.9.1 - Tax Court Opinions and Decisions. 

IRM 35.9.2 - Procedures for Assessment of Tax. 

IRM 35.9.3 - Closing Procedures. 

Obtaining reimbursements for fees and costs; penalties and sanctions - 

IRM 35.10 - Special Procedures When Attorneys' Fees and Sanctions Are Sought. 

IRM 35.10.1 - Awards of Litigation and Administration Costs and Fees. 


Litigation exhibits - 

IRM 35.11 - Litigation Exhibits. 

IRM 35.11.1 - Litigation Exhibits. 

IRM 36.2.5 - Appeals of Tax Court Cases. 

IRM 36.2.6 - Area Counsel and Associate Chief Counsel Responsibilities in Tax Court Cases 

on Appeal. 


Instructions for Preparation of Letter 902 (DO) - Notice of Deficiency. 

Form 4089 - Notice of Deficiency - Waiver. 

Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents. (See 


http://www.irs. gov and http://www.legalbitstream.com/) - 




Procedures (IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), IRS 

Private Letter Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC Advice 

Memoranda (IRS CCAM), IRS Field Service Advices (IRS FSA), IRS Determination 

Letters (IRS DL), IRS Notices, IRS Fact Sheets (IRS FS), IRS Announcements (IRS 

Ann), IRS Information Releases (IRS IR), IRS News Releases (IRS NR), IRS 

Taxpayer Assistance Order (IRS TAO), IRS Small Business / Self-Employed (IRS 

SB/SE), IRS Internal Revenue Bulletin (IRS IRB) - 












Agreement. 

IRS Form 4089 - Notice of Deficiency - Waiver (Rev. January, 1983). 


IRS Letter 902 (DO) - Notice of Deficiency (Rev. 5-2004). 

U.S. Tax Court - Notice Setting Case for Trial. 


How Tax Cases (of the United States Tax Court) Get Appealed by the Government (By Shamir Travidi, 


Judges, Practitioners Compare Bankruptcy and Tax Court Proceedings (By Marie Sapirie, Tax Notes 

Today, 2012 TNT 35-24 - 02/22/2012). 

Tax Court Announces Proposed Rules Changes (Tax Notes Today, 2012 TNT 1-58 - 12/28/2011). 


Petition To The United States Tax Court. 


Assignment 35 - - - Courts - United States District Courts 















Jurisdiction of United States District Courts - 

The United States District Courts are the general trial courts in the federal court system. Given their broad 

statutory mandate, it is not surprising that they have jurisdiction over many tax claims and derives 

this jurisdiction from many different federal statutes. I believe that the District Courts' most 

important grant of jurisdiction is in the United States Code Title 18, Section 3231(a), which grants 

the District Courts original jurisdiction over all cases which involve offenses against the laws of 

the United States. The District Courts are the only courts with respect to which the United States 

can initiate a case against a taxpayer for a tax-related crime. Also, Title 28, Section 1345 grants 

the District Courts original jurisdiction over any civil proceedings commenced by the United States 

or by one of its agents. That is, the District Courts have jurisdiction over any claim brought by the 

United States against an individual taxpayer, with very narrow exceptions. In addition to these 

grants of original jurisdiction, the District Courts have presumptive jurisdiction over certain claims 

which are initiated by private persons and which are granted by the following sections of Title 26 

of the United States Code. However, this list of IRC sections does not consist of all of such IRC 

sections, but the list is representative of the types of suits which individuals might initiate against 

the United States through the IRC. 

3232 - Court jurisdiction. 

7402 - Jurisdiction of District Courts 


7404 - Authority to bring civil action for estate taxes. 


7406 - Disposition of judgement and moneys recovered. 



7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations. 


7426 - Civil actions by persons other than taxpayer. 

7428 - Declaratory judgements relating to staus and classification of organizations under section 


501 (c)(3), etc. 




information. 

However, despite this broad grant of statutory authority, there are important limits imposed on the 

District Court’s jurisdiction. First, as stated above, there are areas of exclusive jurisdiction for the 

Tax Court and Court of Federal Claims. Also, United States Code Title 28, Section 1355 (a) limits 

the District Courts’ presumptive jurisdiction over an action in which a taxpayer is claiming 

pecuniary damage due to an Act of Congress if the taxpayer is asserting District Court jurisdiction 

which assertion conflicts with the jurisdiction of the Court of International Trade pursuant to United 

States Code Title 28, Section 1355 (a). Finally, Title 28, Section 1341 prohibits the District Courts 

from hearing cases to enjoin, suspend, or restrain the assessment, levy, or collection of any state 

tax where a plain, speedy, and efficient remedy may be had in state courts. 

Locations of United States District Courts - 

AL - Middle District in Montgomery. 

AL - Southern District in Mobile. 

AL - Northern District in Birmingham. 

AL - Northern District in Huntsville. 

AL - Northern District in Tuscaloosa. 

AK - District in Anchorage. 

AK - District in Fairbanks. 

AK - District in Juneau. 

AK - District in Nome. 

AZ - District in Flagstaff. 

AZ - District in Phoenix. 

AZ - District in Tucson. 

AZ - District in Yuma. 

AR - Eastern District in Jonesboro. 

AR - Eastern District in Little Rock. 

AR - Eastern District in Pine Bluff. 

AR - Western District in El Dorado. 

AR - Western District in Fayetteville. 

AR - Western District in Fort Smith. 

AR - Western District in Hot Springs. 

AR - Western District in Texarkana. 

CA - Central District in Los Angeles. 

CA - Central District in Riverside. 

CA - Central District in Santa Ana. 

CA - Eastern District in Bakersfield. 

CA - Eastern District in Fresno. 

CA - Eastern District in Redding. 

CA - Eastern District in Sacramento. 

CA - Eastern District in Yosemite National Park. 

CA - Northern District in Eureka. 

CA - Northern District in Oakland. 

CA - Northern District in San Francisco. 

CA - Northern District in San Jose. 


CA - Southern District in El Centro. 

CA - Southern District in San Diego. 

CO - District in Denver. 

CT - District in Bridgeport. 

CT - District in Hartford. 

CT - District in New Haven. 

DE - District in Wilmington. 

DC - District in Washington, District of Columbia. 

FL - Middle District in Fort Myers. 

FL - Middle District in Jacksonville. 

FL - Middle District in Ocala. 

FL - Middle District in Orlando. 

FL - Middle District in Tampa. 

FL - Northern District in Gainesville. 

FL - Northern District in Panama City. 

FL - Northern District in Pensacola. 

FL - Northern District in Tallahassee. 

FL - Southern District in Fort Lauderdale. 

FL - Southern District in Fort Pierce. 

FL - Southern District in Key West. 

FL - Southern District in Miami. 

FL - Southern District in West Palm Beach. 

GA - Middle District in Albany. 

GA - Middle District in Athens. 

GA - Middle District in Columbus. 

GA - Middle District in Macon. 

GA - Middle District in Valdosta. 

GA - Northern District in Atlanta. 

GA - Northern District in Gainesville. 

GA - Northern District in Newnan. 

GA - Northern District in Rome. 

GA -Southern District in Augusta. 

GA -Southern District in Brunswick. 

GA -Southern District in Savannah. 

GU - District in Hagatna. 

HI - District in Honolulu. 

ID - District in Boise. 

ID - District in Couer d'Alene. 

ID - District in Pocatello. 

IL - Central District in Peoria. 

IL - Central District in Rock Island. 

IL - Central District in Springfield. 

IL - Central District in Urbana. 

IL - Northern District in Chicago. 

IL - Northern District in Rockford. 

IL - Southern District in Benton. 

IL - Southern District in East St. Louis. 

IN - Northern District in Fort Wayne. 

IN - Northern District in Hammond. 

IN - Northern District in Lafayette. 

IN - Northern District in South Bend. 


IN - Southern District in Evansville. 

IN - Southern District in Indianapolis. 

IN - Southern District in New Albany. 

IN - Southern District in Terre Haute. 

IA - Northern District in Cedar Rapids. 

IA - Northern District in Sioux City. 

IA - Southern District in Council Bluffs. 

IA - Southern District in Davenport. 

IA - Southern District in Des Moines. 

KS - District in Kansas. 

KS - District in Topeka. 

KS - District in Wichita. 

KY - Eastern District in Ashland. 

KY - Eastern District in Covington. 

KY - Eastern District in Frankfort. 

KY - Eastern District in Lexington. 

KY - Eastern District in London. 

KY - Eastern District in Pikeville. 

KY - Western District in Bowling Green. 

KY - Western District in Louisville. 

KY - Western District in Owensboro. 

KY - Western District in Paducah. 

LA - Eastern District in New Orleans. 

LA - Middle District in Baton Rouge. 

LA - Western District in Alexandria. 

LA - Western District in Lafayette. 

LA - Western District in Lake Charles. 

LA - Western District in Monroe. 

LA - Western District in Shreveport. 

ME - District in Bangor. 

ME - District in Portland. 

MD - District in Baltimore. 

MD - District in Greenbelt. 

MD - District in Salisbury. 

MP - District in Saipan. 

MA - District in Boston. 

MA - District in Springfield. 

MA - District in Worcester. 

MI - Eastern District in Ann Arbor. 

MI - Eastern District in Bay City. 

MI - Eastern District in Detroit. 

MI - Eastern District in Flint. 

MI - Western District in Grand Rapids. 

MI - Western District in Kalamazoo. 

MI - Western District in Lansing. 

MI - Western District in Marquette. 

MN - District in Duluth. 

MN - District in Fergus Falls. 

MN - District in Minneapolis. 

MN - District in St. Paul. 

MS - Northern District in Aberdeen. 


MS - Northern District in Greenville. 

MS - Northern District in Oxford. 

MS - Southern District in Gulfport. 

MS - Southern District in Hattiesburg. 

MS - Southern District in Jackson. 

MS - Southern District in Natchez. 

MO - Eastern District in Cape Girardeau. 

MO - Eastern District in St. Louis. 

MO - Western District in Jefferson City. 

MO - Western District in Kansas City. 

MO - Western District in Springfield. 

MT - District in Billings. 

MT - District in Butte. 

MT - District in Great Falls. 

MT - District in Helena. 

MT - District in Missoula. 

NH - District in Concord. 

NJ - District in Camden. 

NJ - District in Newark. 

NJ - District in Trenton. 

NE - District in Lincoln. 

NE - District in Omaha. 

NM - District in Albuquerque. 

NM - District in Las Cruces. 

NM - District in Santa Fe. 

NY - Eastern District in Brooklyn. 

NY - Eastern District in Central Islip. 

NY - Northern District in Albany. 

NY - Northern District in Binghamton. 

NY - Northern District in Plattsburgh. 

NY - Northern District in Syracuse. 

NY - Northern District in Utica. 

NY - Southern District in Manhattan. 

NY - Southern District in White Plains. 

NY - Western District in Buffalo. 

NY - Western District in Rochester. 

NV - District in Las Vegas. 

NV - District in Reno. 

NC - Eastern District in Greenville. 

NC - Eastern District in New Bern. 

NC - Eastern District in Raleigh. 

NC - Eastern District in Wilmington. 

NC - Middle District in Durham. 

NC - Middle District in Greensboro. 

NC - Middle District in Winston-Salem. 

NC - Western District in Asheville. 

NC - Western District in Charlotte. 

NC - Western District in Statesville. 

ND - District in Bismarck. 

ND - District in Fargo. 

OH - Northern District in Akron. 


OH - Northern District in Cleveland. 

OH - Northern District in Toledo. 

OH - Northern District in Youngstown. 

OH - Southern District in Cincinnati. 

OH - Southern District in Columbus. 

OH - Southern District in Dayton. 

OK - Eastern District in Muskogee. 

OK - Northern District in Tulsa. 

OK - Western District in Oklahoma City. 

OR - District in Eugene. 

OR - District in Medford. 

OR - District in Portland. 

PA - Eastern District in Allentown. 

PA - Eastern District in Philadelphia. 

PA - Middle District in Harrisburg. 

PA - Middle District in Scranton. 

PA - Middle District in Wilkes-Barre. 

PA - Middle District in Williamsport. 

PA - Western District in Erie. 

PA - Western District in Johnstown. 

PA - Western District in Pittsburgh. 

PR - District in San Juan. 

RI - District in Providence. 

SC - District in Charleston. 

SC - District in Columbia. 

SC - District in Florence. 

SC - District in Greenville. 

SD - District in Pierre. 

SD - District in Rapid City. 

SD - District in Sioux Falls. 

TN - Eastern District in Chattanooga. 

TN - Eastern District in Greeneville. 

TN - Eastern District in Knoxville. 

TN - Eastern District in Winchester. 

TN - Middle District in Nashville. 

TN - Western District in Jackson. 

TN- Western District in Memphis. 

TX - Eastern District in Beaumont. 

TX - Eastern District in Lufkin. 

TX - Eastern District in Marshall. 

TX - Eastern District in Plano. 

TX - Eastern District in Sherman. 

TX - Eastern District in Texarkana. 

TX - Eastern District in Tyler. 

TX - Northern District in Abilene. 

TX - Northern District in Amarillo. 

TX - Northern District in Dallas. 

TX - Northern District in Fort Worth. 

TX - Northern District in Lubbock. 

TX - Northern District in San Angelo. 

TX - Southern District in Brownsville. 


TX - Southern District in Corpus Christi. 

TX - Southern District in Galveston. 

TX - Southern District in Houston. 

TX - Southern District in Laredo. 

TX - Southern District in McAllen. 

TX - Southern District in Victoria. 

TX - Western District in Austin. 

TX - Western District in Del Rio. 

TX - Western District in El Paso. 

TX - Western District in Midland-Odessa. 

TX - Western District in Pecos. 

TX - Western District in San Antonio. 

TX - Western District in Waco. 

UT - District in Salt Lake City. 

VT - District in Brattleboro. 

VT - District in Burlington. 

VT - District in Rutland. 

VI - District in St. Croix. 

VI - District in St. Thomas. 

VA - Eastern District in Alexandria. 

VA - Eastern District in Fredericksburg. 

VA - Eastern District in Newport News. 

VA - Eastern District in Norfolk. 

VA - Eastern District in Richmond. 

VA - Western District in Abingdon. 

VA - Western District in Big Stone Gap. 

VA - Western District in Charlottesville. 

VA - Western District in Danville. 

VA - Western District in Harrisonburg. 

VA - Western District in Lynchburg. 

VA - Western District in Roanoke. 

WA - Eastern District in Richland. 

WA - Eastern District in Spokane. 

WA - Eastern District in Yakima. 

WA - Western District in Seattle. 

WA - Western District in Tacoma. 

WV - Northern District in Clarksburg. 

WV - Northern District in Elkins. 

WV - Northern District in Martinsburg. 

WV - Northern District in Wheeling. 

WV - Southern District in Beckley. 

WV - Southern District in Bluefield. 

WV - Southern District in Charleston. 

WV - Southern District in Huntington. 

WV - Southern District in Parkersburg. 

WI - Eastern District in Green Bay. 

WI - Eastern District in Milwaukee. 

WI - Western District in Madison. 

WY - District in Casper. 

WY - District in Cheyenne. 

WY - District in Yellowstone National Park. 



Judicial proceedings - jurisdiction, burden of proof, and appeals - 


6103 - Confidentiality of suits to restrain assessment or collection. 









Judicial proceedings - civil actions by the United States - 


7402 - Jurisdiction of District Court. 


7404 - Authority to bring civil action for estate tax. 

7405 - Action of recovery of erroneous refunds. 

7406 - Disposition of judgments and money recovered. 



7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations. 

Judicial proceeding by taxpayers and third parties - 



7423 - Repayments to officers or employees. 

7424 - Intervention. 



7427 - Income tax return preparers. 

7428 - Declaratory judgments relating to status and classification of organizations under 

section 501(c)(3), etc. 


7430 - Awarding of cost and certain fees. 

Civil damages - 


information. 






Employment status proceedings - 


United States Code Title 26, Section 1355(a). 

United States Code Title 26, Section 1341. 

District Courts - 

United States Code Title 18, Section 3231 - District Courts. 

United States Code Title 28, Section 1330 - Actions against foreign states. 

United States Code Title 28, Section 1331 - Federal questions. 

United States Code Title 28, Section 1332 - Diversity of citizenship; amount in controversy; 

cost. 

United States Code Title 28, Section 1341 - Taxes by States. 

United States Code Title 28, Section 1345 - Unites States as plaintiff. 

United States Code Title 28, Section 1346 - United States as defendant. 

United States Code Title 28, Section 1347 - Partition action where United States is joint tenant. 

United States Code Title 28, Section 1355 (a) - Fine, penalty, or forfeiture. 


U.S.C. sections re civil and criminal tax cases which may be heard by US District Courts - 

3232 - Court jurisdiction. 




information. 




Jurisdiction of District Courts - 

Innocent spouse controversies - 

United States v. Feda, 2006-1 USTC 50,330 (N.D. IL 04/03/2006). 

6015 - Relief from joint and several liability. 

Norman & Edem, PLLC v. United States, 2005-2 USTC 50,614 (W.D. OK 

08/16/2005). 

General statute of limitations - 








United States v. Koning, 2011-1 USTC 50,268 (D. NE 12/17/2010), aff’d in part, rev’d 

In part by United States v. Koning, 2011 U.S. Dist. LEXIS 102509 (D. NE 

02/08/2011). 



6694 Understatement of taxpayer's liability by tax return preparer. 

6695 - Other assessable penalties with respect to the preparation of tax returns 

for other persons. 





7408 - Actions to enjoiin specified conduct related to tax shelters and 

reportable transactions. 

Mitigation of statutes of limitations - 

Brummett v. U.S., 218 F.Supp.2d 1253 (D. OR 08/15/2002). 

1311 - Correction of error. 








Three-year statute of limitations - 

There are currently no cases listed under this topic. 

Six-year statute of limitations - 


Two-year statute of limitations - 


Paid preparer of returns own problems with IRS - 

U.S. v. Sonibare, 2006 Dist. LEXIS 14079 (D. MN 02/05/2007). 

6694 - Understatement of taxpayer’s liability by tax return preparer. 






Failure to file or improper filing - 

U.S. v. Gray, 723 F.Supp.2d 82 (D. DC 07/12/2010). 


U.S. v. Grabinski, 558 F.Supp. 1324 (D. MN 03/16/1983). 

Assessment of tax by IRS - 



6601 - Interest on underpayments, nonpayments, or extension of time for 

payment, of tax. 



U.S. v. Moses, 2011-1 USTC 50,376 (M.D. AL 05/02/2011). 





U.S. v. Michael et al., 2007 WL 1701697 (M.D. FL 06/07/2007). 

Fed. R. Civ. P. 56 - Summary judgment. 

Termination of taxpayer’s current taxable year and assessing tax for terminated portion of the 

taxable year - 

Golden ADA, Inc. v. United States, 934 F.Supp. 341 (N.D. CA 03/21/1996). 

Freedom of Information Act - 


6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain 

excise taxes. 


Lowy v. IRS, 2011-1 USTC 50,325 (N.D. CA 03/30/2011). 


6105 - Confidentiality of information arising under treaty obligations. 

Davis v. FBI, 770 Supp.2d 93 (D. DC 03/16/2011). 



Shannahan v. IRS, 637 F.Supp.2d 902 (W.D. WA 04/27/2009). 


Unauthorized disclosure (or not) by personnel of Federal Government or by paid return 

preparers - 


Unauthorized (or not) disclosure by personnel of Federal Government - 

Millennium Marketing Group, LLC v. United States, 238 F.R.D. 460 (S.D. TX 

09/29/2006). 

No IRC section is cited for this case. 

In this case, the United States’ motion for a protective order was denied 

because United States did not satisfy its burden of showing good cause. 

The United States did not provide any FOIA exemption or provide a 

description of any of the documents. 

Berger v. IRS, 487 F.Supp.2d 482 (D. NJ 05/22/2007). 




Unauthorized (or not) disclosure by paid return preparers - 

Cannon v. Zurich North America, 2007 WL 2875500 (D. AZ 10/03/2007). 



7431 - Civil damages for unauthorized inspection or disclosure of returns and 

return information. 

U.S. v. Lubus, 370 F.Supp. 695 (D. CT 01/23/1974). 

Attorney-Client Privilege - 



Daniel J. Schlicksup v. Caterpillar Inc. et al., 2011 TNT 164-9 (C.D. IL 08/19/2011). 

General summonses - 

965 - Temporary dividends recieved deduction. 

Ploetz v. Untied States, 2011-1 USTC 50,244 (D. MN 02/23/2011). 



Fed. R. Civ. Proc. 3(i)(1) 

U.S. v. Clark, 574 F.Supp.2d 262 (D. CT 08/29/2008). 

Third party summonses - 





Stephen J. Dougan v. United States, 2011 TNT 159-13 (E.D. CA 08/15/2011). 




Richard Grant v. Unites States, 2011 TNT 159-11 (N.D. CA 08/12/2011). 





United States v. Wankel, 2011 U.S. Dist. LEXIS 67160 (D. NM 05/17/2011). 



Foust v. United States, 2011-1 USTC 50,419 (N.D. CA 05/06/2011). 

The IRS examination process - 




Good Karma, LLC v. United States, 546 F.Supp.2d 597 (N.D. IL 03/24/2008). 




U.S. v. Boulware, 350 F.Supp.2d 837 (D. HI 09/20/2004). 






The IRS Appeals Process - 

Protestors - 

Frivolous - 

Little v. United States, 2005 WL 2989696 (M.D. NC 11/07/2005). 



Medlock v. United States, 325 F.Supp.2d 1064 (C.D. CA 10/30/2003). 





U.S. v. Goltz, 2006 WL 2827261 (W.D. TX 10/04/2006). 






Deyo v. United States, 2007-1 USTC 50,152 (D. CT 09/18/2006). 

Employment taxes - 









U.S. v. Cooke, 2011 U.S. Dist. LEXIS 35227 (S.D. IN 03/31/2011). 





Univ. of Chi. Hosp's v. United States, 2006-2 USTC 50,520 (N.D. IL 09/08/2006). 




Trust funds - 

Responsible persons - 

Newbill v. United States, 2010-2 USTC 50,745 (E.D. VA 11/22/2010), rev'd on other 

grounds, Newbill v. United States, 2011 WL 3235668 (4th Cir. 07/29/2011). 





Hagan v. United States, 485 F.Supp.2d 622 (D. MD 04/30/2007). 


Brown v. United States, 2011-1 USTC 50,228 (M.D. FL 02/15/2011). 







U.S. v. Quinn, 2011-1 USTC 50,210 (D. KS 02/03/2011). 

Special penalties - 





7702 - Life insurance contract defined. 

Savona v. United States, 2007-2 USTC 50,788 (S.D. CA 10/15/2007). 







Cook v. United States, 2006 U.S. Dist LEXIS 92634 (S.D. IN 12/21/2006). 

881 - Tax on income of foreign corporations not connected with United States 

business. 

1441 - Withholding of tax on nonresident aliens. 

1442 - Withholding of tax on foreign corporations. 




A proper return, an improper return, and no return - 

A proper return - 

McCullough v. Sec. of Treasury, 621 F.Supp. 750 (N.D. MS 07/18/1985). 

An improper return - 

No return - 



U.S. v. Powell, 2007 WL 3232486 (S.D. IL 11/01/2007). 








transactions. 

7409 - Action to enjoin flagrant political expenditures of section 501 (c)(3) 


Hobbs v. United States, 1999 WL 132432 (S.D. TX 01/22/1999). 


7431 - Civil damages for unauthorized inspection or disclosure of returns and 

return information. 

U.S. v. Stoffels, 2010 WL 2543552 (D. CO 06/21/2010). 


Schroer v. United States, 594 F.Supp.2d 1257 (D. CO 01/21/2009). 


Is there a constitutional right to omit some required information from a tax return? - 

Trieu v. Urbach, 1999 WL 461316 (S.D. NY 07/07/1999). 

The Fifth Amendment of the Constitution of the United States. 

The Fourteenth Amendment of the Constitution of the United States. 

U.S. v. O'Brien, 420 F.Supp. 834 (D. CT 09/29/1976). 

The Fifth Amendment of the Constitution of the United States. 



4403 - Record requirements. 

4412 - Registration. 

4424 - Disclosure of wagering tax information. 

6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a 

copy or list. 

6806 - Occupational tax stamps. 

Payment of taxes by taxpayers - 

Nicholas Acoustics & Specialty Co. v. United States, 718 F.Supp. 764 (S.D. MS 

04/16/2010). 










Pitts v. United States, 2001 WL 522393 (D. AZ 04/18/2001). 


3402 - Income tax collected at sources. 





Refund, abatement, or equitable recoupment granted or denied by IRS - 

Refund granted - 

Refund denied - 

Abatement - 

O'Bryan v. Ashland, 717 N.W.2d 632 (S.C. SD 06/21/2006). 


This case discusses when a taxpayer recieves an excessive refund from the IRS 

because of accounting negligence and incurs an IRS assessment. The 

court held that interest was recoverable. 

Wroblewski v. United States, 2011 U.S. Dist. LEXIS 49297 (D. MD 05/09/2011). 




Ochsner v. United States, 2006-2 USTC 50,523 (D. NJ 08/02/2006). 

Refund erroneously made - 


United States v. Sullivan, et al., 2007 WL 1424209 (W.D. OK 02/26/2007). 

Equitable recoupment - 



United States v. Kneapler, 733 F.Supp.2d 1308 (S.D. FL 04/14/2010). 

6601 - Interest on underpayment, nonpayment, or extensions of time for 




Rewards paid by Federal Government To Whistleblowers - 

Schmidt v. IRS, 2008 WL 2067020 (E.D. MI 05/15/2008). 


Offshore activities used to conceal income and for other activities - 

Paul et al. v. Aviva Life and Annuity Co., 2011 WL 2713649 (N.D. TX 07/12/2011). 


In their first amended complaint, plaintiffs assert the following causes of 

action against Aviva: Counts One through Four (RICO violations under 

§§ 1962(a)-(d)), Count Five (intentional misrepresentation), Count Six 

(negligent misrepresentation), Count Seven (fraudulent concealment), and 

Count Eight (civil conspiracy). To assess plaintiffs' amended pleadings, 

the court will consider the grounds for dismissal. 

Bryan v. United States, 1980 WL 1714 (N.D. FL 09/30/1980). 

Abusive tax shelters - 



Conwill v. Greenberg Traurig, LLP, 2011 U.S. Dist. LEXIS 29268 (E.D. LA 

03/21/2011). 


Congress amended the Racketeer Influenced and Corrupt Organizations Act 

(RICO), 18 U.S.C.S. § 1961 et seq., as part of the Private Securities 


Litigation Reform Act of 1995, to bar civil RICO claims based on conduct 

that would have been actionable as fraud in the purchase or sale of 

securities. Because the transaction included the purchase or sale of 

investment contracts and constituted a common enterprise, the plaintiff's 

profits were derived solely from the efforts of others, and the allegations 

of mail and wire fraud were actionable as securities fraud, the RICO claim 

had to be dismissed. 

Green v. Beer, 2010 U.S. Dist. LEXIS 87484 (S.D. NY 08/24/2010). 

Expatriations by individuals - 

N.Y. C.P.L.R. § 4548 - Privileged communications; electronic communication 

thereof . 

U.S. v. Acosta, http://www.justice.gov/tax/usaopress/2007/ txdv07acostapleapr.pdf 

(S.D. NY 01/10/2007). 


Steven M. Acosta, a California Certified Public Accountant and 

insurance salesman, pleaded guilty in Manhattan federal court earlier 

today to participating in a conspiracy to defraud the United States 

Treasury, evade taxes and file false tax returns; evading his own income 

taxes; and obstructing an Internal Revenue Service ("IRS")investigation. 

U.S.v. Moisen,http://www.justice.gov/usao/nys/pressreleases/ecember06/moisenpleapr. 

pdf (S.D. NY 12/21/2006). 

Expatriations by corporations - 


Moisen, a California businessman, pleaded guilty in Manhattan federal court 

earlier today to charges relating to his participation in a conspiracy 

involving fraudulent tax shelters and the hiding of fee income, obtained 

as a result of the implementation of those tax shelters. 

Heydemann v. United States 2008 WL 2502188 (D. MD 04/23/2008). 

6038 - Information reporting with respect to certain foreign corporations and 

partnerships. 

6679 - Failure to file returns, etc., with respect to foreign corporations or 

foreign partnerships. 

Reconstructing taxable income - 

U.S. v. Moore, 2011 WL 2457874 (E.D. VA 06/16/2011). 



Civil violations and penalties therefore and additions to tax - 


Penalties - 


Additions to tax - 









Reeves v. United States, 2007 U.S. Dist. LEXIS 58396 (S.D. AL 08/08/2007). 

Crimes and punishments - 


Gust v. United States, 2011-1 USTC 50,446 (D. DC 06/06/2011). 


Plotkin v. United States, 2011-1 USTC 50,304 (M.D. FL 03/24/2011). 

The Fifth Amendment of the Constitution of the United States of 

America. 



7431 - Civil damages for unauthorized inspection or disclosure of 

returns and return information. 


Settlement agreements with IRS - 

Hudson v. IRS, 2004 WL 1006266 (N.D. NY 03/25/2004). 




6601 - Interest on underpayment, nonpayment, of extensions of time 

for payment, of tax. 

6672 - Failure to collect and pay over tax, or attempt to evade or defeat 

tax. 

Gregory v. United States, 111 F.Supp.2d 851 (S.D. TX 06/22/2000). 

6224 - Participation in administrative proceedings;waivers; 

agreements. 




Installment agreements with IRS - 

Lofgren Trucking Services, Inc. v. United States, 508 F.Supp.2d 734 (D. MN 

09/10/2007). 


U.S. v. Ullmann, 2002 WL 987998 (05/08/2002). 




Compromise agreements with IRS - 

U.S. v. McKenzie et al., 2011-1 USTC 50,427 (S.D. IA 02/17/2011). 



6601 - Interest on underpayment, nonpayment, or extensions of time 






7212 - Attempts to interfere with administration of internal revenue 

laws. 


Law Offices of Scott E. Combs v. United States, 2011-1 USTC 50,214 (E.D. 

MI 02/07/2011). 

Closing agreements with IRS - 







Jewell v. United States, 2007 WL 2156410 (E.D. AZ 07/24/2007), rev’d on 

other grounds, Jewell v. United States, 548 F.3d 1168 (8th Cir. 

12/10/2008). 


Ellinger v. United States, 2005 U.S. Dist. LEXIS 30820 (M.D. FL 11/01/2005), 


Aff’d in Ellinger v. United States, 470 F.3d 1325 (11 th Cir.11/28/2006). 

1366 - Pass-thru items to shareholders. 

1367 - Adjustments to basis of stock of shareholders, etc. 

7121 - Closing agreemensts. 

The Collections Process - Liens, Judgments, Levies, Foreclosures, Tax Sales Of Property, 

Allocations Of Sales Proceeds, And Redemptions - 


Introductory cases with respect to most of the problems which arise in the collection process - 

Liens - 

Levies - 


6212 - Notice of a deficiency. 



7433 - Civil Damages for certain unauthorized collection actions. 


7433 - Civil Damages for certain unauthorized collection actions. 

Strasburger & Price LLP v. Lane Gorman Trubitt PLLC et al., 2011 TNT 162- 

21 (N.D. TX 08/17/2011). 


United States v. Vestal, 2011-1 USTC 50,382 (N.D. OH 04/28/2011). 






Bank of N.Y. Mellon Trust Co., N.A. v. Phipps, 2011 U.S. Dist. LEXIS 35882 

(D. MD 04/01/2011). 


United States v. Vistoso Partners, LLC, 2011 U.S. Dist. LEXIS 60533 (D. AZ 

06/06/2011). 






Keohane v. United States, 2011 U.S. Dist. LEXIS 34489 (D. DC 03/31/2011). 



United States v. Lee, 2011 U.S. Dist. LEXIS 38671 (N.D. CA 04/08/2011). 





Tax sales of property - 









Allocation of sale proceeds - 







In re the Receivership Estate of Indian Motorcycle Manufacturing, Inc., 299 

B.R. 8 (D. MA 06/06/2003). 



165 - Losses. 

482 - Allocation of income and deductions among taxpayers. 




Redemptions - 





Northwest Trustee Services, PLLC v. Jacobson, 2006 U.S. Dist. LEXIS 75246 

(D. OR 10/12/2006). 

Criminal activities - 

Fraud - 

Tax evasion - 






tax. 

Stewart v. U.S., 578 F.Supp.2d 30 (D. DC 09/23/2008). 






United States v. Seth C. Sundberg et al., 2011 TNT 164-8 (N.D. CA 

08/22/2011). 




6601 - Interest on underpayment, nonpayment, or extension of time for 



United States v. Tracy L. Sunderlage et ux. etal., 2011 TNT 148-10 (N.D. IL 

07/13/2011). 



7408 - Actions to enjoin specified conduct related to tax shelters and 

reportable transactions. 

United States v. Paul M. Daugerdas et al., 2011 TNT 159-15 (S.D. NY 


08/15/2011). 


Attorneys for Paul M. Daugerdas, a former partner at the defunct 

Dallas-based law firm Jenkens & Gilchrist, filed for a new trial on 

tax evasion and fraud charges, arguing that a member of the jury 

that convicted him deliberately deceived the court regarding her 

background in law, her history of alcoholism, and her criminal 

history. 

United States v. Stavros Ganias, 2011 TNT 159-12 (D. CT 08/12/2011). 


Interest paid by or paid to taxpayers - 

In Re Bryant, 294 B.R. 791 (S.D. AL 01/28/2002). 



Southtrust Bank of Florida, N.A. v. Wilson, 971 F.Supp. 539 (M.D. FL 

07/09/1997). 





tax. 

Deposits made to mitigate the accrual of interest - 

U.S. v. Tate & Lyle North American Sugars, Inc., 228 F.Supp.2d 308 

(08/28/2002). 



7402 - Jurisdiction of district court. 

Courts - United States Tax Court - 


Request for summary judgment - 

Wells Fargo & Co. et al. v. United States, 2011 TNT 214-14 (D. MN 

11/02/2011). 


A U.S. district court denied a company's motion for summary judgment 

on whether an Eighth Circuit decision prohibits the consideration 


of foreign taxes as expenses in applying the economic substance 

test to a transaction in the context of a sham transaction analysis. 

U.S. v. Bryan, 2005 WL 1335520 (E.D. CA 06/03/2005). 

Improper service of summons - 


Payne v. U.S., 290 F.Supp.2d 742 (S.D. TX 09/12/2003). 

Dismissal of refund suit - 


America. 



7431 - Civil damages for unauthorized inspection or disclosure of 

returns and return information. 

Panasonic Communs. Corp. Of Am. v. United States, 2011 USTC 50,356 

(Fed. Cl. 04/20/2011). 






Cohee v. Illinois, 2011-1 USTC 50,243 (C.D. IL 02/23/2011). 

The Sixteenth Amendment of the Constitution of the United States of 

America. 

Martins v. United States, 2010 U.S. Dist. LEXIS 141347 (N.D. FL 04/22/2010). 

The Sixteenth Amendment of the Constitution of the United States of 

America. 



The Fourth Amendment of the Constitution of the United States of 

America. 


America. 





Anti-Injunction Act - 


Maloy v. Burns, 2011 WL 3610660 (D. MN 08/16/2011). 



Whitebeck v. IRS, 2011 WL 3426054 (D. FL 08/05/2011). 

Foreclosure of liens - 

Frivolous suit - 





U.S. v. Guthery, 2009 WL 1010431 (M.D. FL 04/14/2009). 




U.S. v. Bryan, 200 Fed. Appx. 680 (9th Cir. 08/31/2006). 


Johansen v. U.S., 392 F.Supp.2d 56 (D. MA 08/02/2005). 

Fed. R. Civ. Proc. 19 - Required Joinder of Parties. 

Cohee v. Illinois, 2011-1 USTC 50,243 (02/23/2011). 


Sanctions awarded by court for groundless or frivolous arguments - 

United States v. Bryan, 2006 U.S. App. LEXIS 22346 (9th Cir. 08/31/2006). 

Lack of jurisdiction - 


Stocker II et. al. v. United States, 2011 TNT 121-13 (W.D. MI 06/20/2011). 

6511 - Limitations on credit of refund. 




Examine the following Federal Regulation provisions - 

Tuttle v. Commissioner, 2011 TNT 99-18 (9th Cir. 05/19/2011). 







Administration: § 301.7482--Courts of Review; Venue. 






Administration: § 301.6226(e)-1--Jurisdictional Requirement for Bringing an Action in District 

Court or United States Court of Federal Claims. 



Procedure and Administration: § 301.7426-1--Civil actions by persons other than taxpayers. 



and Administration: §301.7609-4--Right to Intervene; right to institute proceeding to quash. 

Examine the following IRS’ IR Manual sections. (See http://www.irs.gov/irm/indexhtml) - 


IRM 4.10.7.2.9.3 - U.S. District Court and U.S. Court of Federal Claims. 

IRM 4.10.7.2.9.3.1 - District Courts. 

Jurisdiction of the District Courts - 

IRM 34.1.1 - Jurisdiction of the District Courts. 

IRM 34.1.1.1 - General Jurisdiction to Issue Judgments and Writs to Enforce Internal Revenue 

Laws. 

IRM 34.1.1.2 - Suits Challenging the Validity of Tax Determinations/Counterclaims. 

IRM 34.1.1.3 - Enforcement of Summonses and Challenges to Summonses. 

IRM 34.1.1.4 - Suits Related To Wrongful Levy, Surplus Proceeds, Substituted Sales Proceeds, 

and Substitution of Value, Generally Brought by Persons Other Than Taxpayers. 

IRM 34.1.1.5 - Suits by Taxpayer Alleging Improper Acts by the IRS. 

IRM 34.1.1.6 - Review of IRS Due Process Hearings. 

IRM 34.1.1.7 - Review of IRS Collection Actions before Levy on Principal Residence. 

IRM 34.1.1.8 - Interpleader/Quiet Title/Foreclosure or Other Actions Involving Property in 


Which IRS may Claim an Interest. 

IRM 34.1.1.9 - Injunctive Relief Sought by Taxpayer or Third Party. 

IRM 34.1.1.10 - Injunctive Relief Sought by United States. 

IRM 34.1.1.11 - Declaratory Judgments Relating to Status and Classification of Organizations 

under Section 501(c)(3). 













(IRS IRB) - 





Assignment 36 - - - Courts - United States Court Of Federal Claims 
















Jurisdiction of the United States Court of Federal Claims - 

The United States Court of Federal Claims has jurisdiction to hear federal cases against the United 

States pursuant to United States Code Title 28, Section 1491(a). These cases include cases 

arising through other Acts of Congress. Also, United States Code Title 28, Section 1507 

empowers the Court of Federal Claims to hear any suit for the issuance of a declaratory 

judgment through IRC section 7428. Further, IRC section 1508 empowers the Court of 

Federal Claims to hear any petition through IRC section 6226 or IRC section 6228(a). 

Finally, Title 28, Section 1346(a)(1) grants the Court of Federal Claims concurrent 

jurisdiction with United States District Courts with respect to cases involving erroneous 

tax collection. However, simply because a claim is brought by a taxpayer through an IRC 

section does not mean that the Court of Federal Claims has jurisdiction over the case. For 

example, United States Code Title 28, Section 1509 states that the Court of Federal Claims 

does not have jurisdiction to hear any action or proceeding for any refund or credit of any 

penalty which is imposed through IRC section 6700 or IRC section 6701. This means that 

the Court of Federal Claims may not hear taxpayer appeals on penalties for promoting 

abusive tax shelters or for aiding and abetting understatement of tax liability. Also, like 

the Tax Court, the Court of Federal Claims does not have jurisdiction over criminal tax 

matters. 

28 U.S.C. § 1346 (a) - United States as defendant. 

28 U.S.C. § 1491(a) - Claims against the United States generally. 

28 U.S.C. § 1507 - Jurisdiction for certain declaratory judgments. 

28 U.S.C. § 1508 - Jurisdiction for certain partnership proceedings. 

28 U.S.C. § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and 

underratement penalties. 

Location of the United States Court of Federal Claims - 


Although the Court of Federal Claims is located in Washington, D.C., cases are heard all over the 

country. Thus, a taxpayer can designate a geographically convenient location for trial. 

Often, the District Court facilities in the taxpayer's state will serve as potential venues for 

the trial. However, an appeal will only be heard at the U. S. Circuit Court of Appeals for 

the Federal Circuit. 




AL - Northern District in Huntsville. 

AL - Northern District in Tuscaloosa. 



AK - District in Juneau. 

AK - District in Nome. 

AZ - District in Flagstaff. 




AR - Eastern District in Jonesboro. 


AR - Eastern District in Little Rock. 

AR - Eastern District in Pine Bluff. 

AR - Western District in El Dorado. 

AR - Western District in Fayetteville. 

AR - Western District in Fort Smith. 

AR - Western District in Hot Springs. 

AR - Western District in Texarkana. 




CA - Eastern District in Bakersfield. 


CA - Eastern District in Redding. 


CA - Eastern District in Yosemite National Park. 

CA - Northern District in Eureka. 




CA - Southern District in El Centro. 








FL - Middle District in Fort Myers. 


FL - Middle District in Ocala. 



FL - Northern District in Gainesville. 

FL - Northern District in Panama City. 




FL - Southern District in Fort Pierce. 

FL - Southern District in Key West. 



GA - Middle District in Albany. 

GA - Middle District in Athens. 



GA - Middle District in Valdosta. 



GA - Northern District in Newnan. 


GA - Southern District in Augusta. 


GA - Southern District in Brunswick. 

GA - Southern District in Savannah. 

GU - District in Hagatna. 






IL - Central District in Rock Island. 


IL - Central District in Urbana. 















IA - Southern District in Council Bluffs. 

IA - Southern District in Davenport. 


KS - District in Kansas City. 



KY - Eastern District in Ashland. 

KY - Eastern District in Covington. 

KY - Eastern District in Frankfort. 


KY - Eastern District in London. 

KY - Eastern District in Pikeville. 

KY - Western District in Bowling Green. 


KY - Western District in Owensboro. 

KY - Western District in Paducah. 

LA - Eastern District in New Orleans. 

LA - Middle District in Baton Rouge. 


LA - Western District in Lafayette. 

LA - Western District in Lake Charles. 

LA - Western District in Monroe. 

LA - Western District in Shreveport. 



MD - District in Baltimore. 


MD - District in Greenbelt. 

MD - District in Salisbury. 

MP - District in Saipan. 



MI - Eastern District in Ann Arbor. 





MI - Western District in Kalamazoo. 

MI - Western District in Lansing. 



MN - District in Fergus Falls. 




MS - Northern District in Greenville. 

MS - Northern District in Oxford. 


MS - Southern District in Hattiesburg. 


MS - Southern District in Natchez. 

MO - Eastern District in Cape Girardeau. 




MO - Western District in Springfield. 

MT - District in Billings. 


MT - District in Great Falls. 

MT - District in Helena. 

MT - District in Missoula. 

NH - District in Concord. 







NM - District in Las Cruces. 





NY - Northern District in Binghamton. 

NY - Northern District in Plattsburgh. 








NV - District in Las Vegas. 


NC - Eastern District in Greenville. 

NC - Eastern District in New Bern. 


NC - Eastern District in Wilmington. 

NC - Middle District in Durham. 





NC - Western District in Statesville. 

ND - District in Bismarck. 









OK - Eastern District in Muskogee. 




OR - District in Medford. 


PA - Eastern District in Allentown. 

PA - Eastern District in Easton. 


PA - Eastern District in Reading. 


PA - Middle District in Scranton. 


PA - Middle District in Williamsport. 


PA - Western District in Johnstown. 


PR - District in San Juan. 




SC - District in Florence. 

SC - District in Greenville. 


SD - District in Rapid City. 






TN - Eastern District in Winchester. 



TN - Western District in Memphis. 


TX - Eastern District in Lufkin. 

TX - Eastern District in Marshall. 


TX - Eastern District in Sherman. 

TX - Eastern District in Texarkana. 


TX - Northern District in Abilene. 





TX - Northern District in San Angelo. 

TX - Northern District in Wichita Falls. 

TX - Southern District in Brownsville. 


TX - Southern District in Galveston. 



TX - Southern District in McAllen. 

TX - Southern District in Victoria. 

TX - Western District in Alpine. 


TX - Western District in Del Rio. 



TX - Western District in Pecos. 




VT - District in Brattleboro. 

VT - District in Burlington. 


VI - District in St. Croix. 

VI - District in St. Thomas. 


VA - Eastern District in Fredericksburg. 




VA - Western District in Abingdon. 

VA - Western District in Big Stone Gap. 

VA - Western District in Charlottesville. 

VA - Western District in Danville. 





WA - Eastern District in Richland. 






WV - Northern District in Elkins. 

WV - Northern District in Martinsburg. 



WV - Southern District in Bluefield. 



WV - Southern District in Parkersburg. 

WI - Eastern District in Green Bay. 





WY - District in Yellowstone National Park. 





6228 - Judicial review where administrative adjustment request is not allowed in full. 


7428 - Declaratory judgments relating to status and classification of organizations under section 501 (c)(3), 

etc. 


U.S.C. sections re civil tax cases which may be heard by the US Court Of Federal Claims. 

28 U.S.C. § 1346 -United States as defendant. 

28 U.S.C. § 1491 - Claims against United States generally. 

28 U.S.C. § 1507 - Jurisdiction for certain declaratory judgments. 

28 U.S.C. § 1508 - Jurisdiction for certain partnership proceedings. 

28 U.S.C. § 1509 - No jurisdiction in cases involving refunds of tax shelter promoter and 

understatement penalties. 


Jurisdiction of court - 

Curtin et al. v. United States et al., 2011 TNT 233-23 (Fed Cl. 12/01/2011). 




Calvin C. Jackson et ux. v. United States, 2011 TNT 167-16 (Fed. Cl. 08/22/2011). 




7508A - Authority to postpone certain deadlines by reason of Presidentially 

declared disaster or terroristic or military actions. 

Irene A. Plati v. United States, 2011 TNT 167-15 (Fed. Cl. 08/19/2011). 



Dourlain v. United States, 2011-2 USTC 50,464 (Fed. Cl. 06/16/2011). 


Fuce v. United States, 2006 U.S. Claims LEXIS 495 (08/25/2006). 

Dismissal of refund suit - 


Richard Dahlberg et ux. v. United States, 2012 TNT 64-13 (Fed. Cl. 03/30/2012). 













Giovanna Cusenza Rossman v. United States, 2012 TNT 31-15 (Fed. Cl. 02/13/2012). 



Victoria Lynn Murdock v. United States, 2012 TNT 28-21 (Fed. Cl. 02/09/2012). 





Robert M. Heger v. United States, 2012 TNT 16-16 (Fed. Cl. 01/20/2012). 




Road and Highway Builders LLC v. United States, 2011 TNT 237-14 (Fed Cl. 12/08/2011). 


Fry v. United States, 72 Fed. Cl. 500 (08/11/2006). 

Article 1, Section 10, Clause 1 of the Constitution of the United States of America - The 

just compensation clause. 



The Ninth Amendment of the Constitution of the United States of America. 

The Tenth Amendment of the Constitution of the United States of America. 






Boensel v. Unites States, 2011 TNT 153-9 (Fed. Cl. 08/05/2011). 


Panasonic Communs. Corp. of Am. v. United States, 2011-1 USTC 50,356 (Fed. Cl. 04/20/2011). 








Administration: § 301.7482-- Courts of Review; Venue. 



Administration: § 301.7483-- Petition for review. 



Administration: § 301.6226(e)-1-- Jurisdictional Requirement for Bringing an Action in District 

Court or United States Court of Federal Claims. 




and Administration: §301.7430-1--Exhaustion of administrative remedies. 



and Administration: §301.7430-2--Requirements and procedures for recovery of reasonable 

administrative costs. 


Examination of returns issue resolution - 


IRM 4.10.7.2.9.3.2 - U.S. Court of Federal Claims. 

Jurisdiction of the court of Federal Claims - 

Appeals - 

IRM 34.2.1 - Jurisdiction of the Court of Federal Claims. 

IRM 34.2.1.1 - Suits for a Refund of Tax/Counterclaims. 

IRM 34.2.1.2 - Declaratory Judgments Relating to Status and Classification of Organizations 

under Section 501 (c)(3). 

IRM 36.1.1.1 - Appellate Guiding Principles. 

IRM 36.2.1.1.5.4 - Court of Federal Claims. 


















Assignment 37 - - - Courts - United States Bankruptcy Courts 


Article 1, Section 8 - Powers of Congress. 














Jurisdiction of the United States Bankruptcy Courts - 

Unlike the other Courts discussed in this syllabus, which were created under Article III of the U.S. 

Constitution, United States Bankruptcy Courts were created by Congress through its power to 

establish a bankruptcy system under Article I, Section 8 of the Constitution. Because of this, they 

are colloquially referred to as "Article I courts" so as to distinguish them from their Article III 

counterparts. Unlike Article III judges, who receive lifetime appointments, bankruptcy judges are 

appointed for fourteen year terms. The bankruptcy courts exist in their current form as a result of 

two major influences. First, the Bankruptcy Reform Act of 1978 (Pub. L. No. 95-598) was 

responsible for creating bankruptcy courts as independent adjuncts of district courts and giving 

broad subject matter jurisdiction of bankruptcy judges, namely, jurisdiction over all "civil 

proceedings arising under title 11 or arising in or related to cases under title 11." 28 U.S.C. 

§1471(b) (1976 ed. Supp.). Second, the case of Northern Pipeline Co. v. Marathon Pipeline Co. 

held this broad grant of authority unconstitutional, specifically the authority to hear questions of 

state law that arose under Title 11 bankruptcy filings. In response, Congress passed the Bankruptcy 

Amendments and Federal Judgeship Act (BAFJA) of 1984 (P.L. 98-353). The BAFJA altered Title 

28, Section 1334 to give the district courts presumptive jurisdiction to hear Title 11 cases, although 

Title 28, Section 157 allows district courts to refer these cases to bankruptcy courts to hear "core 

proceedings." It also barred the district or bankruptcy courts' from hearing state claims relating to, 

but not arising under, Title 11. Section 158 gives the district courts the authority to hear all appeals 

from bankruptcy court rulings. 

Locations of United States Bankruptcy Courts - 



AK - District in Ketchikan. 



AL - Northern District in Anniston. 


AL - Northern District in Decatur. 


AR - Eastern and Western District in Fayetteville. 

AR - Eastern and Western District in Little Rock. 




AR - Eastern and Western District in Fayetteville. 

AR - Eastern and Western District in Little Rock. 




CA - Central District in Santa Barbara. 

CA - Central District in Woodland Hills. 


CA - Eastern District in Modesto. 





CA - Northern District in Santa Rosa. 







DC - District in Washington, District of Columbia 













GA - Northern District in Newman. 


GA - Southern District in Augusta. 

GA - Southern District in Brunswick. 

GA - Southern District in Savannah. 









IL - Central District in Danville. 















KS - District in Kansas City. 






LA - Western District in Lafayette, 

LA - Western District in Sheveport. 



MA - District in Boston. 


















NH - District in Manchester. 








NM - District in Las Crues. 









NY - Southern District in Poughkeepsie. 





NC - Eastern District in Wilson. 







OH - Northern District in Canton. 







OK - Eastern District in Okmulgee. 






PA - Eastern District in Reading. 





PR - District in Ponce. 




SC - District in Spartanburg. 









TN - Western District in Memphis. 



































WI - Western District in Eau Claire. 





Title 11 Cases - 

1398 - Rules Relating to Individual’s Title 11 Cases. 

1399 - No Separate Taxable Entities for Partnerships, Corporation, etc. 



108 - Income from Discharge of Indebtedness. 

6036 -Notice of Qualification as Executor or Receiver. 

6323 - Validity and Priority Against Certain Persons. 

6337 - Redemption of Property. 


7464 - Intervention by Trustee of Debtor's Estate. 

Examine the following other statutory provisions - 

General Provisions - 

11 U.S.C. § 101 - Definitions. 

11 U.S.C. § 102 - Rules of construction. 

11 U.S.C. § 103 - Applicability of chapters. 

11 U.S.C. § 104 - Adjustment of dollar amounts. 

11 U.S.C. § 105 - Power of court. 

11 U.S.C. § 106 - Waiver of Sovereign Immunity. 

11 U.S.C. § 107 - Public access to papers. 

11 U.S.C. § 108 - Extension of time. 

11 U.S.C. § 109 - Who may be a debtor. 

11 U.S.C. § 110 - Penalty for persons who negligently or fraudulently prepare bankruptcy petitions. 

11 U.S.C. § 111 - Nonprofit budget and credit counseling agencies; financial management 

instructional courses. 

11 U.S.C. § 112 - Prohibition on disclosure of name of minor children. 

Administration - 

11 U.S.C. § 341 - Meetings of Creditors and Equity Security Holders. 

11 U.S.C. § 342 - Notice. 

11 U.S.C. § 343 - Examination of the debtor. 

11 U.S.C. § 344 - Self-incrimination; immunity. 

11 U.S.C. § 345 - Money of estates. 

11 U.S.C. § 346 - Special Treatment of State and Local Taxes. 

11 U.S.C. § 347 - Unclaimed property. 

11 U.S.C. § 348 - Effect of conversion. 

11 U.S.C. § 349 - Effect of Dismissal. 

11 U.S.C. § 350 - Closing and Reopening Cases. 

Administrative Powers - 

11 U.S.C. § 361 - Adequate protection. 

11 U.S.C. § 362 - Automatic Stay. 

11 U.S.C. § 363 - Use, sale, or lease of property. 

11 U.S.C. § 364 - Obtaining Credit. 

11 U.S.C. § 365 - Executory Contracts and Unexpired Leases. 

Creditors and Claims - 

11 U.S.C. § 501 - Filing of proofs of claims or interests. 

11 U.S.C. § 502 - Allowance of claims or interests. 


11 U.S.C. § 503 - Allowance of administrative expenses. 

11 U.S.C. § 504 - Sharing of compensation. 

11 U.S.C. § 505 - Determination of Tax Liability. 

11 U.S.C. § 506 - Determination of secured status. 

11 U.S.C. § 507 - Priorities. 

11 U.S.C. § 508 - Effect of distribution other than under this title. 

11 U.S.C. § 509 - Claims of codebtors. 

11 U.S.C. § 510 - Subordination. 

11 U.S.C. § 511 - Rate of Interest on Tax Claims. 

Debtor's Duties and Benefits - 

The Estate - 

11 U.S.C. § 521 - Debtor's duties. 

11 U.S.C. § 522 - Exemptions. 

11 U.S.C. § 523 - Exceptions to discharge. 

11 U.S.C. § 524 - Effect of discharge. 

11 U.S.C. § 525 - Protection against discriminatory treatment. 

11 U.S.C. § 526 - Restrictions on debt relief agencies. 

11 U.S.C. § 527 - Disclosures. 

11 U.S.C. § 528 - Requirements for debt relief agencies. 

11 U.S.C. § 541 - Property of the estate. 

11 U.S.C. § 542 - Turnover of property of the estate. 

11 U.S.C. § 543 - Turnover of property by a custodian. 

11 U.S.C. § 544 - Trustee as lien creditor and as successor to certain creditors and purchasers. 

11 U.S.C. § 545 - Statutory liens. 

11 U.S.C. § 546 - Limitations on avoiding powers. 

11 U.S.C. § 547 - Preferences. 

11 U.S.C. § 548 - Fraudulent transfers and obligations. 

11 U.S.C. § 549 - Postpetition transactions. 

11 U.S.C. § 550 - Liability of transferee of avoided transfer. 

11 U.S.C. § 551 - Automatic preservation of avoided transfer. 

11 U.S.C. § 552 - Postpetition effect of security interst. 

11 U.S.C. § 553 - Setoff. 

11 U.S.C. § 554 - Abandonment of property of the estate. 

Officers and Administration - 

11 U.S.C. § 701 - Interim trustee. 

11 U.S.C. § 702 - Election of trustee. 

11 U.S.C. § 703 - Successor trustee. 

11 U.S.C. § 704 - Duties of trustee. 

11 U.S.C. § 705 - Creditor's committee. 

11 U.S.C. § 706 - Conversion. 

11 U.S.C. § 707 - Dismissal of a case or conversion to a case under chapter 11 or 13. 

Collection, Liquidation, and Distribution of the Estate - 

11 U.S.C. § 721 - Authorization to operate business. 


11 U.S.C. § 722 - Redemption. 

11 U.S.C. § 723 - Rights of partnership trustee against general partners. 

11 U.S.C. § 724 - Treatment of certain liens. 

11 U.S.C. § 725 - Disposition of certain property. 

11 U.S.C. § 726 - Distribution of property of the estate. 

11 U.S.C. § 727 - Discharge. 

Officers and Administration - 

The Plan - 

11 U.S.C. § 1101 - Definitions for this chapter. 

11 U.S.C. § 1102 - Creditors' and equity security holders' committees. 

11 U.S.C. § 1103 - Powers and duties of committees. 

11 U.S.C. § 1104 - Appointment of trustee or examiner. 

11 U.S.C. § 1105 - Termination of trustee's appointment. 

11 U.S.C. § 1106 - Duties of trustee and examiner. 

11 U.S.C. § 1107 - Rights, powers, and duties of debtor in possession. 

11 U.S.C. § 1108 - Authorization to operate business. 

11 U.S.C. § 1109 - Right to be heard. 

11 U.S.C. § 1111 - Claims and interests. 

11 U.S.C. § 1112 - Conversion or dismissal. 


11 U.S.C. § 1121 - Who may file a plan. 

11 U.S.C. § 1122 - Classification of claims or interests. 

11 U.S.C. § 1123 - Contents of plan. 

11 U.S.C. § 1124 - Impairment of claims or interests. 

11 U.S.C. § 1125 - Postpetition disclosure and solicitation. 

11 U.S.C. § 1126 - Acceptance of plan. 

11 U.S.C. § 1127 - Modification of plan. 

11 U.S.C. § 1128 - Confirmation hearing. 

11 U.S.C. § 1129 - Confirmation of plan. 

Postconfirmation Matters - 

11 U.S.C. § 1141 - Effect of confirmation. 

11 U.S.C. § 1142 - Implementation of plan. 

11 U.S.C. § 1143 - Distribution. 

11 U.S.C. § 1144 - Revocation of an order of confirmation. 

Officers, Administration, and the Estate - 

11 U.S.C. § 1301 - Stay of action against codebtor. 

11 U.S.C. § 1302 - Trustee. 

11 U.S.C. § 1303 - Rights and powers of debtor. 

11 U.S.C. § 1304 - Debtor engaged in business. 

11 U.S.C. § 1305 - Filing and allowance of postpetition claims. 



11 U.S.C. § 1308 - Filing of prepetition tax returns. 


The Plan - 

11 U.S.C. § 1321 - Filing of plan. 


11 U.S.C. § 1323 - Modification of plan before confirmation. 

11 U.S.C. § 1324 - Confirmation hearing. 


11 U.S.C. § 1326 - Payments. 


11 U.S.C. § 1328 - Discharge. 

11 U.S.C. § 1329 - Modification of plan after confirmation. 



11 U.S.C. § 157 - Procedures. 

11 U.S.C. § 158 - Appeals. 

11 U.S.C. § 930 - Dismissal. 

11 U.S.C. § 943 - Confirmation of Plan. 

11 U.S.C. § 945 - Continuing Jurisdiction and Closing of the Case. 

11 U.S.C. § 1334 - Bankruptcy Cases and Proceedings. 

11 U.S.C. § 1452 - Removal of Claims Related to Bankruptcy Cases. 


Jurisdiction - 

In re Rae, 436 B.R. 266 (Bankr. D. Conn. 08/26/2010). 

6001 - Notice or regulation requiring records, statements, and special returns. 










11 U.S.C. § 505 - Determination of tax liability. 


In re PT-1 Communications, Inc., 403 B.R. 250 (Bankr. E.D. NY 03/31/2009). 

The Automatic Stay - 


11 U.S.C. §505 - Determination of tax liability. 

11 U.S.C. §1123 - Contents of plan. 

In re Wood, 341 B.R. 804 (Bankr. S.D. Fla. 03/02/2006). 


11 U.S.C. § 362 - Automatic stay. 




11 U.S.C. § 524 - Effect of discharge. 


Rosas v. Monroe County Tax Claim Bureau, 323 B.R. 893 (Bankr. M.D. PA 05/14/2004). 

Confirmation of Plan - 

Cramdown - 

Conversion - 

11 U.S.C. § 362 - Automatic stay 

In re Artisan Woodworkers, 225 B.R. 185 (B.A.P. 9th Cir. 09/18/1998). 





In re Hartman Handling Systems, Inc., 141 B.R. 802 (Bankr. S.D. NY 06/08/1992). 

269 - Acquisitions made to evade or avoid income tax. 

382 - Limitation on net operating loss carryforwards and certain built-in lossess 

following ownership change. 


11 U.S.C. § 1125 - Postpetition disclosure and solicitation. 



In re Cachu, 321 B.R. 716 (Bankr. E.D. CA 02/15/2005). 




In re Williams, 273 B.R. 834 (Bankr. S.D. CA 02/20/2002). 



In re TP, Inc., 2011 WL 1549453 (Bankr. E.D. NC 04/21/2011). 

Discharge of debt - 

11 U.S.C. § 1104 - Appointment of trustee or examiner. 



Dismissal - 

Shinn v. IRS, 2012 TNT 59-20 (C.D. IL 03/22/2012). 


Pansier et ux. v. IRS, 2011 TNT 244-15 (7th Cir. 12/19/2011). 


Southeast Waffles LLC v. U.S. Dept. of Treasury, 2011 TNT 231-10 (6th Cir. 

11/30/2011). 





In re Thomas Harold Shelly et ux., 2011 TNT 200-15 (N.D. OH 09/28/2011). 


In re Daniel, 227 B.R. 675 (Bankr. N.D. IN 03/19/1998). 






In re Ellinwood, 206 B.R. 300 (Bankr. W.D. NY 03/05/1997). 

Filing Tax Returns - 

Setoff - 

11 U.S.C. § 105 - Power of court. 


In re French, 354 B.R. 258 (Bankr. E.D. WI 03/21/2006). 


11 U.S.C. § 341 - Meetings of creditors and equity security holders. 



In re Schield, 242 B.R. 1 (C.D. CA 08/13/1999). 


11 U.S.C. § 547 - Preferences. 

11 U.S.C. § 549 - Postpetition transactions. 


11 U.S.C. § 553 - Setoff. 

In re Lawson, 187 B.R. 6 (D. ID 09/26/1995). 

State and Local Taxes - 





11 U.S.C. § 553 - Setoff. 

In re Mayfair Mills, Inc., 295 B.R. 827 (D. SC 11/27/2002). 



In re Northbrook Partners LLP, 245 B.R. 104 (D. MN 02/22/2000). 

11 U.S.C. § 502 - Allowance of claims or interest. 

11 U.S.C. § 505 - Determination of tax liabilty. 

11 U.S.C. § 1107 - Rights, powers, and duties of debtor in possession. 



Compelling IRS to redirect refunds - 

United States v. Krispen S. Carroll et al., 2012 TNT 20-7 (6th Cir. 01/30/2012). 


Denial of bail for conviction of tax evasion - 

United States v. Skoshi Thedford Farr, 2012 TNT 12-14 (10th Cir. 01/18/2012). 



Tax liabilities excepted from discharge - 

Eddie Hernandez v. United States, 2012 TNT 10-20 (W.D. TX 01/11/2012). 


Priority of federal tax liens on property - 

Douglas N. Menchise v. Terri L. Steffen et al., 2012 TNT 9-13 (M.D. FL 01/04/2011). 






Refund of communications excise taxes - 

IRS v. WorldCom Inc. et al., 2011 TNT 248-12 (S.D. NY 12/22/2011). 

Denial of tax refund claim - 



AEM Inc. et al. v. United States, 2012 TNT 66-8 (M.D. FL 03/21/2012). 

105 - Amounts received under accident and health plans. 

502 - Federal organizations. 

546 - Income not places on annual basis. 

Examine the following Federal Rules of Bankruptcy Procedure - 

Rule 2002 - Notices to Creditors, Equity Security Holders, Administrators in Foreign Proceedings, 

Persons 

Against Whom Provisional Relief is Sought in Ancillary and Other Cross-Border Cases, United 

States, and United States Trustee.Section (j) - Notices to the United States. 

Rule 4002 - Duties of Debtor. 

Section (b) - Duties of Debtor. Sub-section (3) - Tax Return. 

Section (b) - Duties of Debtor. Sub-section (4) - Tax Returns Provided to Creditors. 

Section (b) - Duties of Debtor. Sub-section (5) - Confidentiality of Tax Information. 

Examine the following provisions from the Code of Federal Regulations - 



§1.269-5--Time of acquisition of control. 


Department of the Treasury, Subchapter A--Income Taxes, Part 1--Income Taxes: §1.382-9-- 

Special rules under section 382 for corporations under the jurisdiction of a court in a Title 11 or 

similar case. 



Treatment of passive activity losses and passive activity credits in individuals’ Title 11 cases. 



Treatment of sections 465 losses in individuals’ Title 11 cases. 


Department of the Treasury, Subchapter C--Employment taxes and collection of income tax at 

source, Part 35A--Temporary Employment Tax Regulations Under the Interest and Dividend 


Tax Compliance Act of 1983: §35A.3406-2--Imposition of backup withholding for notified 

payee underreporting of reportable interest or dividend payments. 



and Administration, Assessment, Deficiency Procedures: § 301.6229(b)-2--Special rule with 

respect to debtors in Title 11 cases. 



and Administration, Assessment, Deficiency Procedures: § 301.6237(c)-7--Bankruptcy 

and Receivership. 



and Administration, Assessment, Deficiency Procedures: § 301.6326(1)--Administrative 

Appeal of the Erroneous Filing of a Federal Tax Lien. 



and Administration, Limitations, Limitations on Assessment and Collection: 

§ 301.6503(b)-(1)--Suspension of Running of Period of Limitation. 



and Administration, Jeopardy, Bankruptcy, and Receiverships, Bankruptcy and Receiverships, 

§ 301.6871(a)-1-- Immediate assessment of claims for income, estate, and gift taxes in 

bankruptcy and receivership proceedings. 




§ 301.6871(a)-2--Collection of Assessed Taxes in Bankruptcy and Receivership Proceedings. 




§ 301.6871(b)-1--Claims for income, estate, and gift taxes in proceedings under the Bankruptcy 

Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings. 

Code of Federal Regulations, Title 26--Internal Revenue, Chapter I--Internal Revenue Service, 


and Administration, Judicial Proceedings, Proceedings by Taxpayers and Third Parties, 

§ 301.7430-1--Exhaustion of Administrative Remedies. 




§ 301.7430-8--Administrative costs incurred in damage actions for violations of section 362 

or 524 of the Bankruptcy Code. 





§ 301.7433-2--Civil Cause of Action for Violation of Section 362 or 524 of the Bankruptcy 

Code. 


Department of the Treasury, Subchapter H--Internal Revenue Practice, Part 601--Statement of 

Procedural Rules, Subpart A--General Procedural Rules: § 601.109--Bankruptcy and 

Receivership Cases. 

Examine the following IRS' IR Manual sections (See http://www.irs.gov/irm/index.html) - 

Bankruptcy - 

IRM 4.27 - Bankruptcy. 

IRM 4.27.1 - Bankruptcy Petitions. 

IRM 4.27.2 - Examiner Responsibility. 

IRM 4.27.3 - Review and Processing Procedures. 

IRM 4.27.4 - Statute of Limitations Consideration. 

IRM 4.27.5 - Miscellaneous Provisions. 

Pass-Through Entity Handbook - 

IRM 4.31.7 - TEFRA Bankruptcy. 

Overview of Bankruptcy - 

IRM 5.9.1.1 - Federal Bankruptcy Law. 

IRM 5.9.1.2 - The Bankruptcy Court. 

IRM 5.9.1.3 - The Role of Insolvency. 

IRM 5.9.1.4 - Coordination with Other Government Agencies. 

The Bankruptcy Code and collection - 

IRM 5.9.2.1 - Introduction to the Bankruptcy Code - 11 U.S.C. 

IRM 5.9.2.2 - Bankruptcy Code Chapter Organization. 

IRM 5.9.2.3 - Chapters in Bankruptcy. 

IRM 5.9.2.4 - First Meeting of Creditors. 

IRM 5.9.2.5 - Applicable Sections of the Bankruptcy Code. 

IRM 5.9.2.6 - Bankruptcy Rules. 

IRM 5.9.2.7 - Local Rules and Standing Orders. 

IRM 5.9.2.8 - Trustee. 

IRM 5.9.2.9 - The Effect of Bankruptcy on Collection. 

Debtor’s delinquent accounts - 

IRM 5.9.3.1 - Insolvency’s Responsibilities and Authority. 

IRM 5.9.3.2 - Automated Insolvency System (AIS). 

IRM 5.9.3.3 - Taxpayer/Debtor Contacts. 

IRM 5.9.3.4 - Debtor Duties. 


IRM 5.9.3.5 - Automatic Stay. 

IRM 5.9.3.6 - Referrals to Insolvency on Bankruptcy Related Isssues. 

IRM 5.9.3.7 - Collection Due Process (CDP) Cases. 

IRM 5.9.3.8 - Taxpayer Advocate Service (TAS). 

IRM 5.9.3.9 - Revenue Officers and Insolvency. 

IRM 5.9.3.10 - Trust Fund Recovery Penalty. 

IRM 5.9.3.11 - Summons and Bankruptcy. 

IRM 5.9.3.12 - Courtesy Investigations. 

Common Bankruptcy issues - 

IRM 5.9.4.1 - Property of the Estate. 

IRM 5.9.4.2 - ASED/CSED. 

IRM 5.9.4.3 - Examination and Insolvency. 

IRM 5.9.4.4 - Credits, Refunds, and Offsets. 

IRM 5.9.4.5 - Sale of Property. 

IRM 5.9.4.6 - Preferences. 

IRM 5.9.4.7 - Bankruptcy Court Tax Determinations. 

IRM 5.9.4.8 - Prompt Determination Requests from Trustees. 

IRM 5.9.4.9 - Prompt Refund Requests from Trustees. 

IRM 5.9.4.10 - Offers in Compromise and Bankruptcy. 

IRM 5.9.4.11 - Bankruptcy Fraud. 

IRM 5.9.4.12 - Criminal Investigation (CI) Controls on Tax Accounts. 

IRM 5.9.4.13 - Failure to Pay Tax Penalty and Failure to Pay Estimated Income Tax. 

IRM 5.9.4.14 - Referrals - Representing IRS in Bankruptcy Court. 

IRM 5.9.4.15 - Unfiled Prepetition Returns. 

IRM 5.9.4.16 - Unfiled Postpetition Returns. 

IRM 5.9.4.17 - Innocent Spouse Claims and Bankruptcy. 

IRM 5.9.4.18 - Installment Agreements and Bankruptcy. 

IRM 5.9.4.19 - Foreign Bank and Financial Account Reports (FBAR). 

Opening a Bankruptcy case - 

IRM 5.9.5.1 - Introduction. 

IRM 5.9.5.2 - Notification of Bankruptcy Proceedings. 

IRM 5.9.5.3 - Asset/No Asset Cases. 

IRM 5.9.5.4 - AIS Documentation. 

IRM 5.9.5.5 - Initial Processing Actions. 

IRM 5.9.5.6 - Bankruptcy "Freeze" Code (TC 520). 

IRM 5.9.5.7 - Serial Filers. 

IRM 5.9.5.8 - Levies and Bankruptcy. 

IRM 5.9.5.9 - Liens and Insolvency. 

IRM 5.9.5.10 - Adjusting Bankruptcy Accounts. 

IRM 5.9.5.11 - Transferring Cases. 

IRM 5.9.5.12 - Identity Theft. 

IRM 5.9.5.13 - Lock-in Letters. 

Processing Chapter 7 Bankruptcy Cases - 


IRM 5.9.6.2 - Eligible Entities. 


IRM 5.9.6.3 - Referrals to Insolvency. 

IRM 5.9.6.4 - Field Insolvency Groups. 

IRM 5.9.6.5 - Centralized Insolvency Operations. 

IRM 5.9.6.6 - The Automatic Stay. 

IRM 5.9.6.7 - Opening a Chapter 7 Case. 

IRM 5.9.6.8 - Proof of Claim - Asset Cases. 

IRM 5.9.6.9 - Chapter 7 No Asset Process. 

IRM 5.9.6.10 - Chapter 7 Asset Process. 

IRM 5.9.6.11 - Commodity Broker Bankruptcies. 

IRM 5.9.6.12 - Subordination of the Federal Tax Lien. 

IRM 5.9.6.13 - Subordination of Federal Tax Lien. 

IRM 5.9.6.14 - Trust Fund Recovery Penalty. 

IRM 5.9.6.15 - Bankruptcy Estate Income Taxes - Separate Taxable Entity. 

IRM 5.9.6.16 - Postpetition Liabilities - Individuals. 

IRM 5.9.6.17 - Conversion. 

IRM 5.9.6.18 - Distribution. 

Processing Chapter 9 and 15 Bankruptcy Cases - 

IRM 5.9.7.1 - Chapter 9 - Adjustment of a Municipal Debt. 

IRM 5.9.7.2 - Chapter 15 - Cross-Border Insolvency. 



IRM 5.9.8.2 - The Chapter 11 Debtor. 

IRM 5.9.8.3 - Initial Processing. 

IRM 5.9.8.4 - Initial Case Review for Chapter 11. 

IRM 5.9.8.5 - Adequate Protection. 

IRM 5.9.8.6 - Prepetition Levies. 

IRM 5.9.8.7 - Cash Collateral/ Property Depreciation of the Estate. 

IRM 5.9.8.8 - Quickie Refunds. 

IRM 5.9.8.9 - Collection Statute of Limitations and Chapter 11 Plans. 

IRM 5.9.8.10 - Trust Fund Considerations in Chapter 11. 

IRM 5.9.8.11 - Postpetition/ Preconfirmation BMF Monitoring. 

IRM 5.9.8.12 - Chapter 11 No Liability Cases. 

IRM 5.9.8.13 - Internal Revenue Code § 1398 Issues. 

IRM 5.9.8.14 - Disclosure Statements and Plans of Reorganization. 

IRM 5.9.8.15 - The Chapter 11 Discharge and the Effects of Confirmation. 

IRM 5.9.8.16 - Post - Confirmation Actions. 

IRM 5.9.8.17 - Closing Chapter 11 Bankruptcies. 


IRM 5.9.9.1 - Description of Chapter 12. 

IRM 5.9.9.2 - Chapter 12 Eligibility. 

IRM 5.9.9.3 - Processing Duties. 

IRM 5.9.9.4 - Initial Case Processing. 

IRM 5.9.9.5 - Chapter 12 Plans. 

IRM 5.9.9.6 - Reasons to Object to the Plan. 

IRM 5.9.9.7 - Chapter 12 "Pay-out" Arrangements. 


IRM 5.9.9.8 - Confirmation. 

IRM 5.9.9.9 - Monitoring Compliance. 

IRM 5.9.9.10 - Conversions. 



IRM 5.9.10.2 - Chapter 13 Eligibility. 

IRM 5.9.10.3 - Initial Case Review for Chapter 13 Bankruptcy. 

IRM 5.9.10.4 - Pre - Confirmation Compliance Efforts. 

IRM 5.9.10.5 -The Chapter 13 Plan. 

IRM 5.9.10.6 - Field Insolvency AIS Actions. 

IRM 5.9.10.7 - After Confirmation. 

IRM 5.9.10.8 - Monitoring the Chapter 13 Plan. 

IRM 5.9.10.9 - Postpetition Tax Liabilities. 

IRM 5.9.10.10 - Court Intervention. 

IRM 5.9.10.11 - Distribution of Funds. 

IRM 5.9.10.12 - Trustee Audit. 

Insolvency mail process - 

IRM 5.9.11.1 - Insolvency Mail. 

IRM 5.9.11.2 - Field Insolvency Mail. 

IRM 5.9.11.3 - Centralized Insolvency Operations Mail Processing. 

IRM 5.9.11.4 - Undeliverable (UD) Mail. 

Insolvency automated processes - 

IRM 5.9.12.1 - Reports. 

IRM 5.9.12.2 - Litigation Transcript System (LTS). 

IRM 5.9.12.3 - Paper Petitions. 

IRM 5.9.12.4 - Bankruptcies Filed in Puerto Rico. 

IRM 5.9.12.5 - Insolvency Interface Program (IIP). 

IRM 5.9.12.6 - Automated Discharge System. 

IRM 5.9.12.7 - Electronic Noticing System. 

IRM 5.9.12.8 - Litigation Account Management System. 

IRM 5.9.12.9 - Unpostable Reports. 

IRM 5.9.12.10 - Ages Case Reports. 

Manual proofs of claim and common claim issues - 


IRM 5.9.13.2 - Claim Systems. 

IRM 5.9.13.3 - Filing Entities. 

IRM 5.9.13.4 - Case Reviews. 

IRM 5.9.13.5 - Claims Forms. 

IRM 5.9.13.6 - Proof of Claim Retention. 

IRM 5.9.13.7 - Bar Dates. 

IRM 5.9.13.8 - Amended Claims. 

IRM 5.9.13.9 - Postpetition Mirroring and Claims. 

IRM 5.9.13.10 - Section 1305 Claims. 


IRM 5.9.13.11 - Administrative Claims. 

IRM 5.9.13.12 - Gap Period Expenses in an Involuntary Bankruptcy. 

IRM 5.9.13.13 - TFRP Assessments - Priority Status. 

IRM 5.9.13.14 - Limited Liability Companies (LLC). 

IRM 5.9.13.15 - Consolidated Chapter 11 Filings. 

IRM 5.9.13.16 - Criminal Investigation Involvement. 

IRM 5.9.13.17 - Below Tolerance - Non-Filing of a Proof of Claim. 

IRM 5.9.13.18 - Claim Periods. 

IRM 5.9.13.19 - Classifying Claims. 

IRM 5.9.13.20 - Claim Calculations. 

IRM 5.9.13.21 - AIS Claim Screen. 

IRM 5.9.13.22 - Printing Claims. 

IRM 5.9.13.23 - Allowable Claims. 

IRM 5.9.13.24 - Signatory. 

IRM 5.9.13.25 - Sale of Claims. 

Electronic proofs of claim and automated proofs of claim - 

IRM 5.9.14.1 - Electronic Proof of Claim (EPOC). 

IRM 5.9.14.2 - Automated Proof of Claim (APOC). 

IRM 5.9.14.3 - Amended Automated Proofs of Claim (AAPOC). 

Payments in Bankruptcy - 

IRM 5.9.15.1 - Payment Addresses. 

IRM 5.9.15.2 - Applying Payments in Bankruptcy. 

IRM 5.9.15.3 - Plan Interest Rates. 

IRM 5.9.15.4 - Non - Pecuniary Loss Penalty Payments. 

IRM 5.9.15.5 - Unassessed Liablity/No Open Modules. 

IRM 5.9.15.6 - Proper Application of Payments. 

IRM 5.9.15.7 - Balancing Payments. 

IRM 5.9.15.8 - Timeframes for Processing of Payments. 

IRM 5.9.15.9 - Chapter 7 Asset Trustee Checks. 

IRM 5.9.15.10 - Payment Posting Responsibility. 

IRM 5.9.15.11 - Chapter 13 Trustee Payments. 

IRM 5.9.15.12 - Processing CIO Payments in the Mail Room. 

IRM 5.9.15.13 - Receipt of Bulk Payments. 

IRM 5.9.15.14 - Payment Posting Steps. 

IRM 5.9.15.15 - Common Payment Posting Errors. 

IRM 5.9.15.16 - Dishonored Checks. 

IRM 5.9.15.17 - Removing Trustee Payments. 

IRM 5.9.15.18 - Non Insolvency Checks. 

Insolvency case monitoring - 

IRM 5.9.16.1 - Field Insolvency. 

IRM 5.9.16.2 - CIO Case Monitoring. 

IRM 5.9.16.3 - Litigation Transcript System. 

IRM 5.9.16.4 - Manual Refunds. 

Closing a Bankruptcy case - 



IRM 5.9.17.2 - Lift of Stay and Reversing the Bankruptcy Freeze. 

IRM 5.9.17.3 - Timeframes for Required Actions. 

IRM 5.9.17.4 - Exempt, Excluded, or Abandoned Property. 

IRM 5.9.17.5 - Dismissal. 

IRM 5.9.17.6 - Joint Account and Non-Debtor Spouse. 

IRM 5.9.17.7 - Discharge and Exceptions to Discharge. 

IRM 5.9.17.8 - Discharge Injunction. 

IRM 5.9.17.9 - Chapter 7 Discharge Actions. 

IRM 5.9.17.10 - Closing Chapter 7 or Liquidating Chapter 11 Partnerships. 

IRM 5.9.17.11 - Closing Corporate Chapter 7 and 11 Bankruptcies and Non-Liquidating 

Partnerships. 

IRM 5.9.17.12 - Closing Chapter 11 Cases Filed by Individuals. 

IRM 5.9.17.13 - Consolidated Chapter 11 Filings. 

IRM 5.9.17.14 - Chapter 12 Discharge. 

IRM 5.9.17.15 - Chapter 13 Discharge Pre-BAPCPA. 

IRM 5.9.17.16 - Trust Fund Recovery Penalty Adjustments. 

IRM 5.9.17.17 - Reversal of Freeze Codes (TC 521). 

IRM 5.9.17.18 - Release of Liens. 

IRM 5.9.17.19 - ASED/CSED Considerations. 

IRM 5.9.17.20 - Closing the Case. 

IRM 5.9.17.21 - Maintenance of Information. 

IRM 5.9.17.22 - Adjustment Methods for Discharged Liabilities. 

Automated Discharge System (ADS) - 

IRM 5.9.18.1 - Automated Discharge System. 

IRM 5.9.18.2 - CIO Predischarge Review. 

IRM 5.9.18.3 - Discharge Determination Reports (DDRs). 

IRM 5.9.18.4 - Problem Conditions. 

IRM 5.9.18.5 - Flagged Conditions. 

IRM 5.9.18.6 - Hold Conditions. 

Insolvency Disclosure and Telephone Procedures - 

IRM 5.9.19.1 - Disclosure. 

IRM 5.9.19.2 - Field Insolvency Phone Calls. 

IRM 5.9.19.3 - CIO Telephone Procedures. 

IRM 5.9.19.4 - Secondary Issues. 

IRM 5.9.19.5 - Documentation of Phone Calls. 

Non-Bankruptcy insolvencies - 

IRM 5.9.20.1 - Stockbroker Insolvencies. 

IRM 5.9.20.2 - Receivership Proceedings. 

IRM 5.9.20.3 - Assignment for the Benefit of Creditors (ABC). 

IRM 5.9.20.4 - Corporate Dissolutions. 

IRM 5.9.20.5 - Bulk Sales. 

Legal Reference Guide for Revenue Officers - 


IRM 5.17.8 - General Provisions of Bankruptcy. 

IRM 5.17.9 - Chapter 7 Bankruptcy (Liquidation). 

IRM 5.17.10 - Chapter 11 Bankruptcy (Reorganization). 

IRM 5.17.11 - Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 

Bankruptcy (Family Farmers or Fishermen with Regular Income). 

Procedures in Bankruptcy Cases - 

Appeals - 

IRM 34.3.1 - Procedures in Bankruptcy Cases. 

IRM 34.3.1.1 - General procedures in Bankruptcy Cases. 

IRM 34.3.1.1.1 - Initial Service Involvement in Bankruptcy Cases. 

IRM 34.3.1.1.2 - Counsel's Role in Bankruptcy Cases. 

IRM 34.3.1.1.3 - Chapter 7 Case Procedures. 



IRM 34.3.1.1.6 - Tax Claims in Bankruptcy. 

IRM 34.3.1.1.7 - Referral to the Department of Justice in Bankruptcy Code Cases. 

IRM 34.3.1.1.8 - Adverse Decisions from Bankruptcy Judges. 

IRM 34.3.1.2 - Procedures Relating to Determination of Tax Liability. 

IRM 34.3.1.2.1 - Lifting the Automatic Stay for Tax Court Litigation. 

IRM 34.3.1.2.2 - Processing of Bankruptcy Cases Examination and Appeals. 

IRM 34.3.1.2.3 - Notices of Deficiency. 

IRM 34.3.1.2.4 - Seeking Relief from the Stay to Take Collection Action. 

IRM 34.3.1.2.5 - Trustee's Responsibilities for Filing Returns and Paying Taxes. 

IRM 34.3.1.3 - Significant Bankruptcy Case Program. 

IRM 34.3.1.3.1 - Case Initiation and Referral Criteria. 

IRM 34.3.1.3.2 - Coordination. 

IRM 34.3.1.3.3 - Proof of Claim. 

IRM 34.3.1.3.4 - Disclosure Statement and Plan Review. 



IRM 36.1.1.2 - Definition of Appeal Cases. 

IRM 36.2.1.1.5.5 - Bankruptcy Court Cases. 

IRM 36.2.1.1.5.5.1 - Procedures for Adverse Decision. 

Examine the following IRS Publications and IRS Documents - 

Publication 908 - Bankruptcy Tax Guide. 

Publication 4681 (2010) - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for 

individuals). 

Examine the following Treasury Department's, IRS', and Department of Justice's documents (See 






Procedures (IRS Rev. Proc.), IRS Technical Advice Memoranda (IRS TAM), 

IRS Private Letter Rulings (IRS PLR), IRS Chief Counsel (CC), IRS CC 

Advice Memoranda (IRS CCAM), IRS Field Service Advices (IRS FSA), IRS 

Determination Letters (IRS DL), IRS Notices, IRS Fact Sheets (IRS FS), IRS 

Announcements (IRS Ann), IRS Information Relases (IRS IR), IRS News 

Releases (IRS NR), IRS Taxpayer Assistance Order (IRS TAO), IRS Small 

Business / Self-Employed (IRS SB/SE), IRS Internal Revenue Bulletin (IRS 

IRB) - 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto. (See http://www.irs.gov/form 

spubs/index.html) - 

IRS Form 982 - Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis 

Adjustment). 

IRS Form 1040X - Amended U.S. Individual Income Tax Return. 

IRS Form 1041 - U.S. Income Tax Return for Estates and Trusts. 

IRS Form 1099-A - Acquisition or Abandonment of Secured Property. 

IRS Form 1099-C - Cancellation of Debt. 

IRS Form 4506-T - Request for Transcript of Tax Return. 



Assignment 38- - - Courts - United States Courts Of Appeals 












Jurisdiction of the United States Courts of Appeals - 

The Federal Circuit Court of Appeals, not to be confused with the District of Columbia Court of Appeals, 

hears appeals from the U.S. Court of Claims. The court can hear two types of appeals from the 

Court of Federal Claims. The first type are appeals from final orders of the Court of Federal Claims 

under United States Code Title 28, Section 1295(a)(3). It may also hear appeals from district courts 

on limited, non-tax issues pursuant to its authority under Section 1295(a)(1-2). The second type 

is interlocutory appeals; the Court has authority to do so under United States Code Title 28, Section 


1292(c) to hear an appeal from any case over which it could have heard an appeal from the final 

order. Pursuant to Section 1292(a), it may also hear interlocutory claims from federal District 

Courts on limited, non-tax matters. The ability to hear an interlocutory appeal is limited by Section 

1292(b) to when the order involves a controlling, disputed question of law, the resolution of which 

would help greatly in resolving the litigation. 

Jurisdiction of the Circuit Courts of Appeals - 

In addition to the Federal Circuit, there are twelve additional Circuit Courts of Appeals divided by 

geographic region. There are eleven numbered circuits, each comprising various states and 

territories, and the District of Columbia Court of Appeals. Pursuant to United States Code Title 

28, Section 1294(1), these courts hear appeals mainly from the federal District Courts in their 

geographic regions. Section 1294, sub-sections 2 and 3 Much as the District Courts have 

jurisdiction over cases arising federal law unless explicitly stated otherwise, the Circuit Courts of 

Appeals have jurisdiction over appeals from the district courts in their respective territories unless 

the case is specifically appealable to the Federal Circuit. This authority is granted under United 

States Code Title 28, Section 1291. As a practical matter, this means the Circuit Courts of Appeals 

have appellate jurisdiction over all criminal tax cases, since all federal criminal tax cases originate 

in the federal District Courts. Also, unlike other Article 1 courts, appeals by an individual 

petitioner from the United States Tax Court do not go to a District Court, but rather go to the 

Circuit Court in his or her geographic area. The Circuit Courts' authority to do this is founded on 

United States Code Title 26, Section 7483 and Tax Court Rule 190. 

How jurisdiction is determined for the Court of Appeals is similar to how jurisdiction is determined for the 

federal District Courts, under United States Code Title 26, Section 7482(b)(1). Under section 

7482(b)(1)(A), when the petitioner is an individual, it's the geographic residence of the petitioner 

that determines court of appeals. Under section 7482(b)(1)(B), in the case of a corporation seeking 

redetermination of tax liability, the principal place of business or principal office or agency of the 

corporation, or, if it has no principal place of business or principal office or agency in any judicial 

circuit, then the office to which was made the return of the tax in respect of which the liability 

arises. Under subsections C and D of section 7482(b)(1), the Courts of Appeals have presumptive 

jurisdiction over appeals from declaratory judgments under sections 7476 and 7428, respectively. 

Under subsections E and F of section 7482(b)(1), appeals from various other sections of the Tax 

Code are determined geographically. Finally, section 7482 states that, if none of these provisions 

is applicable, the default Circuit Court of Appeals will be the District of Columbia Circuit. 

Like the Federal Circuit, the Circuit Courts of Appeals may also hear interlocutory appeals under certain 

circumstances. This authority is found mainly in United States Code Title 28, Section 1292. 

Subsection (a)(1) grants the courts jurisdiction over interlocutory orders granting, continuing, 

modifying, refusing, or dissolving injunctions, or refusing to dissolve or modify injunctions, except 

where direct review can be had in Supreme Court. Subsection (a)(2) grants the courts jurisdiction 

over interlocutory orders appointing receivers, or refusing orders to wind up receiverships or to take 

steps to accomplish the purposes thereof, such as directing sales or other disposals of property. 

Finally, when interlocutory order involves substantial difference on matter of law, and resolution 

will speed the resolution of litigation, appellate court can indicate that opinion in writing to the 

district court and hear an appeal if a party petitions for such an appeal within 10 days of receiving 

notice. 

Location of the United States Courts of Appeals - 

1st Circuit - Boston, Massachusetts. This is the main courthouse for the First Circuit. 


1st Circuit - Concord, New Hampshire. 

1st Circuit - Portland, Maine. 

1st Circuit - Providence, Rhode Island. 

1st Circuit - San Juan, Puerto Rico. 

2nd Circuit - Albany, New York. 

2nd Circuit - Geneseo, New York. 

2nd Circuit - Hartford, Connecticut. 

2nd Circuit - New Haven, Connecticut. 

2nd Circuit - New York, New York. This is the main courthouse for the Second Circuit. 

2nd Circuit - Rutland, Vermont. 

2nd Circuit - Syracuse, New York. 

3rd Circuit - Duncansville, Pennsylvania. 

3rd Circuit - Easton, Pennsylvania. 

3rd Circuit - Erie, Pennsylvania. 

3rd Circuit - Newark, New Jersey. 

3rd Circuit - Philadelphia, Pennsylvania. This is the main courthouse for the Third Circuit. 

3rd Circuit - Pittsburgh, Pennsylvania. 

3rd Circuit - Scranton, Pennsylvania. 

3rd Circuit - Trenton, New Jersey. 

3rd Circuit - Wilmington, Delaware. 

4th Circuit - Alexandria, Virginia. 

4th Circuit - Baltimore, Maryland. 

4th Circuit - Charleston, South Carolina. 

4th Circuit - Charleston, West Virginia. 

4th Circuit - Charlotte, North Carolina. 

4th Circuit - Charlottesville, Virginia. 

4th Circuit - Columbia, South Carolina. 

4th Circuit - Raleigh, North Carolina. 

4th Circuit - Richmond, Virginia. This is the main courthouse for the Fourth Circuit. 

4th Circuit - Salem, Virginia. 

5th Circuit - Austin, Texas. 

5th Circuit - Dallas, Texas. 

5th Circuit - Houston, Texas. 

5th Circuit - Jackson, Mississippi. 

5th Circuit - Lafayette, Louisiana. 

5th Circuit - New Orleans, Louisiana. This is the main courthouse for the Fifth Circuit. 

5th Circuit - San Antonio, Texas. 

5th Circuit - Shreveport, Louisiana. 

6th Circuit - Akron, Ohio. 

6th Circuit - Ann Arbor, Michigan. 

6th Circuit - Cincinnati, Ohio. This is the main courthouse for the Sixth Circuit. 

6th Circuit - Cleveland, Ohio. 

6th Circuit - Columbus, Ohio. 

6th Circuit - Detroit, Michigan. 

6th Circuit - Lansing, Michigan. 

6th Circuit - Lexington, Kentucky. 


6th Circuit - London, Kentucky. 

6th Circuit - Louisville, Kentucky. 

6th Circuit - Medina, Ohio. 

6th Circuit - Memphis, Tennessee. 

6th Circuit - Nashville, Tennessee. 

6th Circuit - Traverse City, Michigan. 

7th Circuit - Bloomington, Indiana. 

7th Circuit - Chicago, Illinois. This is the main courthouse for the Seventh Circuit. 

7th Circuit - Indianapolis, Indiana. 

7th Circuit - Lafayette, Indiana. 

7th Circuit - Milwaukee, Wisconsin. 

8th Circuit - Cedar Rapids, Iowa. 

8th Circuit - Des Moines, Iowa. 

8th Circuit - El Dorado, Arkansas. 

8th Circuit - Fargo, North Dakota. 

8th Circuit - Kansas City, Missouri. 

8th Circuit - Minneapolis, Minnesota. This is the main courthouse for the Eighth Circuit. 

8th Circuit - Lincoln, Nebraska. 

8th Circuit - Little Rock, Arkansas. 

8th Circuit - Omaha, Nebraska. 

8th Circuit - St. Louis, Missouri. 

9th Circuit - Anchorage, Alaska. 

9th Circuit - Billings, Montana. 

9th Circuit - Boise, Idaho. 

9th Circuit - El Segundo, California. 

9th Circuit - Fairbanks, Alaska. 

9th Circuit - Honolulu, Hawai’i. 

9th Circuit - Las Vegas, Nevada. 

9th Circuit - Los Angeles, California. 

9th Circuit - Pasadena, California. This is the main courthouse for the Ninth Circuit. 

9th Circuit - Phoenix, Arizona. 

9th Circuit - Pocatello, Idaho. 

9th Circuit - Portland, Oregon. 

9th Circuit - Reno, Nevada. 

9th Circuit - Sacramento, California. 

9th Circuit - San Diego, California 

9th Circuit - San Francisco, California. 

9th Circuit - Seattle, Washington. 

9th Circuit - Woodland Hills, California. 

10th Circuit - Albuquerque, New Mexico. 

10th Circuit - Cheyenne, Wyoming. 

10th Circuit - Denver, Colorado. This is the main courthouse for the Tenth Circuit. 

10th Circuit - Lawrence, Kansas. 

10th Circuit - Loveland, Colorado. 

10th Circuit - Oklahoma City, Oklahoma. 

10th Circuit – Roswell, New Mexico. 

10th Circuit - Salt Lake City, Utah. 


10th Circuit - Santa Fe, New Mexico. 

10th Circuit - Tulsa, Oklahoma. 

11th Circuit - Atlanta, Georgia. This is the main courthouse for the Eleventh Circuit. 

11th Circuit - Birmingham, Alabama. 

11th Circuit - Jacksonville, Florida. 

11th Circuit - Macon, Georgia. 

11th Circuit - Miami, Florida. 

11th Circuit - Mobile, Alabama. 

11th Circuit - Montgomery, Alabama. 

11th Circuit - Tampa, Florida. 

DC Circuit - Washington, District of Columbia. 

Federal Circuit - Washington, District of Columbia. 





7482 - Courts of Review. 

7483 - Notice of Appeal. 




Judicial proceedings by taxpayers and third parties - 


7428 - Declaratory Judgements. 

7476 - Declaratory Judgements Relating to Certain Qualified Retirement Plans. 


28 U.S.C. § 1291 - Final Decisions of District Courts. 

28 U.S.C. § 1292 - Interlocutory Decisions. 

28 U.S.C. § 1294 - Circuits in which Decisions are Reviewable. 

28 U.S.C. § 1295 - Jurisdiction of the United States Court Appeals for the Federal Circuit. 


Jurisdiction of Courts of Appeals - 

United States. v. Ernst & Whinney, 735 F.2d 1296 (11th Cir. 07/06/1984). 

6109 - Identifying Numbers. 


6695 - Other assessable penalties with respect to the preparation of tax returns for other 


persons. 

6696 - Rules applicable with respect to sections 6694, 6695, and 6695A. 









Davies v. C.I.R., 715 F.2d 435 (9th Cir. 09/06/1983). 

Judicial review - 




Ibarra v. Texas Employment Comm’n, 823 F.2d 873 (5th Cir. 08/06/1987). 

The Eleventh Amendment of the Constitution of the United States of America. 


3304 - Approval of State laws. 


County of Los Angeles v. Marshall, 63 F.2d 767 (D.C. Cir. 03/19/1980). 


Appellants, trust beneficiaries, sought review of a decree from the District Court of the 

United States for the Eastern District of New York, which held that the basis or 

value to be used in determining gain or loss in the sale of trust property was its 

value on the date of their mother's death. Appellants contended that the proper 

basis was the value when the property was actually distributed to them. The court 

reversed the district court's judgment. 

Date when Tax Court decision becomes final - 

U.S. v. Evans, 340 Fed. Appx. 990 (5th Cir. 08/19/2009). 








Wapnick v. C.I.R., 365 F.3d 131 (2nd Cir. 04/16/2004). 



Courts of Review - 

Coffey v. Commissioner, 2011 TNT 233-24 (8th Cir. 12/02/2011). 

932 - Coordination of United States and Virgin Islands income taxes. 




Adler v. Commissioner, 2011 TNT 168-15 (3d Cir. 08/29/2011). 

151 - Allowance of deductions for personal exemptions. 







Freda v. C.I.R., 656 F.3d 570 (7th Cir. 08/26/2011). 

1222 - Others terms relating to capital gains and losses. 

1234A - Gains or lossess for certain termination. 



C.I.R. v. JT USA, LP, 630 F.3d 1167 (9th Cir. 01/14/2011). 

Notice of Appeal - 












Terrell Equip. Co. v. C.I.R., 343 F.3d 478 (5th Cir. 08/18/2003). 




Billingsley v. C.I.R., 868 F.2d 1081 (9th Cir. 02/28/1989). 






Refund, credit, or abatement of amounts disallowed - 

Fletcher v. United States, 2011 TNT 235-13 (5th Cir. 12/06/2011). 





Smith v. United States, 350 Fed. Appx. 934 (5th Cir. 10/26/2009). 





U.S. v. Bolt, 375 F.2d 725 (6th Cir. 04/10/1967). 

Attempt to evade or defeat tax - 


United States v. Jodi Hoskins, 2011 TNT 157-13 (10th Cir. 08/12/2011). 


United States v. Roy B. Hoskins, 2011 TNT 157-14 (10th Cir. 08/12/2011). 


United States v. Steven Mark Renner, 2011 TNT 154-12 (D. MN 08/08/2011). 

Fraud and false statements - 


United States v. Fe S. Garrett, 2011 TNT 241-12 (9th Cir. 12/08/2011). 




United States v. Matthew Carl Berry, 2011 TNT 236-14 (9th Cir. 12/05/2011). 



United States v. Linda Abramson-Schmeiler, 2011 TNT 230-11 (10th Cir. 11/29/2011). 


United States v. Yolanda Medina Poz, 2011 TNT 230-14 (4th Cir. 11/29/2011). 


The Fourth Circuit, in an unpublished per curiam opinion, affirmed the sentence an 

individual received for conspiracy to commit tax fraud, finding that the district 

court did not clearly err in its finding and adequately stated the grounds for 

the sentence. 

United States v. Gary Harris, 2011 TNT 150-9 (6th Cir. 08/02/2011). 


The Sixth Circuit affirmed an individual's sentence for tax fraud and other tax-related 

offenses but remanded the case for the limited purpose of allowing the judge to 

correct an error made when announcing the sentence. 

Third-Party Summons - 

Gangi et al. v. United States, 2011 TNT 231-9 (3d Cir. 11/30/2011). 







Enforcement of Summons - 

Khan v. United States, 548 F.3d 549 (7th Cir. 11/20/2008). 





Adamowicz v. United States, 531 F.3d 151 (2nd Cir. 07/09/2008). 

6166 - Extension of time for payment of estate tax where estate consists 

largely of interest in closely held business. 




Civil Actions for Refund - 


Stobie Creek Investments, LLC v. United States, 608 F.3d 1366 (Fed. Cir. 06/11/10). 

Declaratory Judgments - 


733 - Basis of distribute partner's interest. 

752 - Treatment of certain liabilities. 

754 - Manner of electing optional adjustment to basis of partnership 

property. 







Fund for the Study of Economic Growth and Tax Reform v. I.R.S., 161 F.3d 755 (D.C. 

Cir. 12/08/1998). 


7428 - Declaratory judgments relating to status and classification of 

organizations under section 501(c)(3), etc. 


Fulani v. Brady, 935 F.2d 1324 (D.C. Cir. 06/14/1991). 



7428 - Declaratory judgements relating to status and classifications of 

organizations under section 501(c)(3), etc. 

Declaratory Judgments Relating to Certain Qualified Retirement Plans - 

Flynn v. C.I.R., 269 F.3d 1064 (D.C. Cir. 10/30/2001). 

7476 - Declaratory judgements relating to qualification of certain 

retirement plans. 


Flight Attendants against UAL Offset, 165 F.3d 572 (7th Cir. 01/15/1999). 

401 - Qualified pension, profit-sharing, and stock bonus plans. 

402 - Taxability of beneficiary of employees’ trust. 

404 - Deduction for contributions of an employer to an employees’ trust 

or annuity plan and compensation under a deferrer-payment plan. 



7476 - Declaratory judgements relating to qualifications of certain 

retirement plans. 

Other Issues of Jurisdiction for the Federal Courts of Appeals - 


Final Decisions of District Courts - 

C.I.R. v. JT USA, LP, 630 F.3d 1167 (9th Cir. 01/14/2011). 











Berne Corp. v. Gov’t of the Virgin Islands, 570 F.3d 130 (3rd Cir. 06/16/2009). 

Interlocutory Decisions - 

The Fourteenth Amendment to the Constitution of the United State of 

America. 

U.S. v. Hansen, 795 F.2d 35 (7th Cir. 07/03/1986). 

7403 - Action to enforce lienor to subject property to payment of tax. 

U.S. v. Hallahan, 768 F.2d 754 (6th Cir. 07/29/1985). 


America. 

Circuits in which Decisions are Reviewable - 

U.S. v. Nordbrock, 38 F.3d 440 (9th Cir. 10/11/1994). 

The First Amendment to the Constitution of the United States of 

America. 

The Fourth Amendment to the Constitution of the United States of 

America. 

The Fifth Amendment to the Constitution of the United States of 

America. 

The Ninth Amendment to the Constitution of the United States of 

America. 

The Tenth Amendment to the Constitution of the United States of 

America. 

6107 - Tax return preparer must furnish copy of return to taxpayer and 

must retain a copy or list. 



6695 - Other assessable penalties with respect to the preparation of tax 

returns for other persons. 


7404 - Authority to bring civil action for estate taxes. 


In re Grand Jury Proceedings (Kluger), 827 F.2d 868 (2nd Cir. 08/26/1987). 


Appellant government challenged an order from the United States 

District Court for the Eastern District of New York, which limited 

the discourse of the grand jury transcript. The court held that 

while the fact that the grand jury had already terminated mitigated 

the damage of a possible inadvertent disclosure, the need for 

secrecy remained given the prior order’s broad disclosure. 

Jurisdiction of the United States Court of Appeals for the Federal Circuit - 

Energy East Corp. v. United States, 645 F.3d 1358 (Fed. Cir. 06/20/2011). 

6601 - Interest on underpayment, nonpayment, or extensions of time for 




Grapevine Imports, Ltd. v. United States, 636 F.3d 1368, (Fed. Cir. 03/11/2011). 







Code of Federal Regulations, Title 31--Money and Finance, Subtitle B--Regulations Relating to Money 

and Finance, Chapter II--Fiscal Service, Department of the Treasury, Subchapter A--Financial 

Management Service, Part 256--Obtaining Payment from the Judgment Fund and Under Private 

Relief Bills; Subpart D--Interest and Litigation Costs: § 256.32--What documentation must be 

submitted to the Judgment Fund Branch to preserve the right to seek interest under 31 U.S.C. § 

1304(b) in a case where the government has taken an appeal? 



§ 301.6363-4-- Judicial Review. 



§ 301.7481-1-- Date when Tax Court Decision Becomes Final; Decision Modified or Reversed. 



§ 301.6320-1-- Notice and Opportunity for Hearing upon Notice of Federal Tax Lien. 




Judicial Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7422-1--Special rules for 

certain excise taxes imposed by chapter 42 or 43. 



Judicial Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7482-1--Courts of review, 

venue. 

Examine the following IRS’ IR Manual sections. (See http://www.irs.gov/irm/index.html) 



Servicewide policies and authority - 

IRM 1.2.17 - Policy Statements for Appeals Activities. 

IRM 1.2.47 - Delegation of Authorities for Appeals Process. 



Audit reconsideration - 



IRM 4.23.16 - Employment Tax - Appeals Procedures. 


IRM 4.51.4 - LMBS/Appeals Fast Track Settlement Program (FTS). 



Federal tax liens - 



IRM 5.14.9 - Routine and Manually Monitored Installment Agreement Dispositions, 

Independent Review and Appeals. 

IRM 5.14.11 - Defaulted Installment Agreements, Terminated Agreements and Appeals 

of: Proposed Terminations (Defaults), and Terminated Installment Agreements. 


Suit by the United States - 

IRM 5.17.4.3 - General Characteristics of a Suit. 



Appeals Function - ????????? 

Appeals function in general - 

IRM 8.1.1 - Appeals Operating Directives and Guidelines. 

IRM 8.1.3 - Appeals Program - Working Cases in Appeals. 

IRM 8.1.6 - Disclosure, Security and Outside Contacts. 

IRM 8.1.7 - AQMS Purpose and Guidelines. 



IRM 8.2.1 - Agreed Pre-90-Day Income Tax Cases. 


IRM 8.2.2 - Processing 90-Day Cases and Defaulted Notices. 

IRM 8.2.3 - Related, Whipsaw and Inactive Cases. 

Appeals Docketed Cases - 

IRM 8.4.1 - Processing Docketed Cases. 

IRM 8.4.2 - Campus Appeals S Docketed Cases. 

IRM 8.4.3 - Docketed Cases not Settled in Appeals. 

Conference and Settlement Practices - 

IRM 8.6.1 - Conference and Issue Resolution. 


IRM 8.6.2 - Appeals Case Memo Procedures. 

IRM 8.6.3 - Appeals Rulings. 


Technical and Procedural Guidelines - 

IRM 8.7.1 - Guidelines for Cases with Special Issues. 

IRM 8.7.3 - Technical Guidance and International Programs. 

IRM 8.7.4 - Appeals Estate and Gift Tax Cases. 

IRM 8.7.5 - Transferee and Transferor Liabilities. 




IRM 8.7.9 - Joint Committee (JC) Cases. 

IRM 8.7.10 - Excise Tax Cases and IRA Cases. 

IRM 8.7.11 - Working Appeals Team Cases. 


IRM 8.7.13 - e-file Cases. 

Appeals reports and projects - 

IRM 8.10.1 - Internal Reports. 

IRM 8.10.2 - Reports to Outside Officials. 

IRM 8.10.3 - Appeals Inventory Validation Process. 














Valuation Assistance - 

IRM 8.18.1 - Valuation Assistance Procedures - Overview. 

Appeals pass-through entity handbook - 

IRM 8.19.2 - Managers/TEFRA Coordinators. 

IRM 8.19.3 - Guidance for Appeals Officers. 

IRM 8.19.4 - Responsibilities of Appeals Tax Computation Specialists. 

IRM 8.19.5 - Processing Services. 

IRM 8.19.6 - Investor Cases. 

IRM 8.19.7 - Administrative Adjustment Request. 

IRM 8.19.8 - Collection Cases. 

IRM 8.19.9 - Non-TEFRA Procedures. 

Appeals case processing manual - 

IRM 8.20.2 - IDRS Transcripts and Automated Systems. 

IRM 8.20.3 - Appeals Centralized Database System (ACDS). 

IRM 8.20.5 - Processing and Establishing New Receipts. 

IRM 8.20.6 - Interim Actions - Remittances, Partials, Transfers, and Returns. 

IRM 8.20.7 General Closing Procedures. 

IRM 8.20.10 - Appeals Processing Employee Automated System (PEAs). 










Collection due process - 

IRM 8.22.1 - Front-End and Interim Processing of Collection Due Process and 

Equivalent Hearing Cases. 


IRM 8.22.3 - Bank-End Processing for Collection Due Process and Equivalent 


Offer in compromise - 


IRM 8.23.2 -Receipt and Control of Non-CDP Offers. 


IRM 8.23.4 - Acceptance, Rejection Sustension, and Withdrawal Procedures 

(non-CDP). 


Collection appeal program and jeopardy levy appeals - 

IRM 8.24.1 - Collection Appeals Program (CAP). 

Alternative dispute resolutions (ADR) program - 

IRM 8.26.1 - Fast Track Settlement for Large and Mid-Size Business (LMSB) 

Taxpayers. 

IRM 8.26.2 - Fast Track Settlement for Small Business Self Employed (SB/SE) 

Taxpayers. 

IRM 8.26.3 - Small Business Self Employed (SB/SE) Fast Track Mediation. 

IRM 8.26.4 - Early Referral Procedures. 

IRM 8.26.5 - Post Appeals Mediation (PAM) Procedures for Non-Collection Cases. 

IRM 8.26.6 - Appeals Arbitration Procedures (Non-Collection Cases). 

IRM 8.26.8 - Compliance Assurance Process - Fast Track Settlement. 


Other legal advice - 


IRM 33.3.3 - Appeals Settlement Guidelines. 





IRM 36.1.1.3 - Standards of Appellate Review. 

IRM 36.1.1.4 - Responsibilities and Functions of Department of Justice in Appeals 

Cases. 

IRM 36.1.1.5 - Responsibilities of Division Counsel in Appeals Cases. 

IRM 36.1.1.6 - Responsibilities of Associate Chief Counsel Offices in Appeals 

Cases. 

IRM 36.1.1.7 - Responsibilities of Associate Chief Counsel Attorneys in Appeals 

Cases. 

Appeal recommendations - 

IRM 36.2.1.1 - Preparation of Appeal Letters. 

IRM 36.2.1.2 - Court of Appeals Cases. 

Conflicts in appeal or certiorari recommendations and settlement offers - 

IRM 36.2.3.1 - Conflicts in Appeal or Certiorari Recommendations. 

IRM 36.2.3.2 - Offers in Settlement. 

IRM 36.2.3.3 - Court Costs in Appellate Cases. 

Closing appeal cases - 

IRM 36.2.4.1 - General Procedures for Closing Appeal Cases. 

IRM 36.2.4.2 - Closing Procedures Specific to Disclosure Cases. 

IRM 36.2.4.3 - Closing Procedures Specific to Refund Cases. 

Appeals of Tax Court cases - 

IRM 36.2.5.1 - Overview of Appeals of Tax Court Cases. 

IRM 36.2.5.2 - Tax Court Opinions and Decisions. 

IRM 36.2.5.3 - Finality of Tax Court Decisions and Mandamus. 

IRM 36.2.5.4 - Interlocutory Appeals from Tax Court Orders. 

IRM 36.2.5.6 - Notices of Appeals. 

IRM 36.2.5.7 - Bankruptcy after Entry of Tax Court Decision or During Pendency of 

Appeal. 

IRM 36.2.5.8 - Venue on Appeal. 

IRM 36.2.5.9 - Record on Appeal. 

IRM 36.2.5.10 - Refunds and Credits while Appeal is Pending. 

IRM 36.2.5.11 - Dismissals of Appeals in Tax Court Cases. 

IRM 36.2.5.12 - Cases Remanded to Tax Court/Recomputations. 

Notices of appeal - 

IRM 36.2.6.1 - Taxpayer Appeals. 

IRM 36.2.6.2 - Commissioner Appeals, Adverse Opinion Review. 



IRM 35.1.1.18.7 - Declaratory Judgment for Government Obligations. 

IRM 35.2.9.5 - Assessment in Untimely Taxpayer Appeal Cases. 

IRM 35.2.9.6 - Assessment During Bankruptcy Proceedings. 

IRM 35.2.9.7.1 - Remanded Cases. 

IRM 35.3.6.4 - Motion not Timely after Appeal Filed or Decision Becomes Final. 

IRM 35.3.6.5 - Appeal Period Extended by Motion. 

IRM 35.5.3.3 - Coordination of Tax Court and Refund Cases. 

IRM 35.5.4.1 - Settlement (of Joint Committee Cases). 

IRM 35.5.4.4 - Processing of the Cases. 

IRM 35.8.5.12.3 - Scope of Judgment in Government Obligations Declaratory Judgment 

Cases. 














(IRS IRB) - 





IRS Won't Acquiesce in Ninth Circuit's Decision on Application of Valuation Misstatement Penalty 



Assignment 39- - - Courts - United States District Of Columbia Circuit Court 
















Jurisdiction of the Supreme Court of the United States - 

Pursuant to United States Code Title 28, Section 1254(a)(1) the Supreme Court has discretionary 

jurisdiction over any civil or criminal appeal, including tax cases, from a federal Circuit Court of 

Appeals. A petitioner need not wait until a final judgment has been entered. Under Section 

1254(a)(2), it may also review a case when a Circuit Court of Appeals certifies a question of law 

to the Supreme Court. The Supreme Court then has the option to resolve the question of law and 

allow the Circuit Court of Appeals to decide the case, or it may decide the case itself. Additionally, 

the Supreme Court has original jurisdiction over certain matters; the only relevant case for tax 

purposes is a state suing a citizen of another state under Section 1251(b)(3). 

Under United States Code Title 28, Sections 1257 and 1258, the Supreme Court has discretionary 

jurisdiction on appeals from the highest court of an individual state and the Supreme Court of the 

Commonwealth of Puerto Rico, respectively, on certain issues of state law. Specifically, it can only 

hear the case if the result may be "repugnant" to the Constitution or when a federal Constitutional 

right, privilege, or immunity is in question. Tax cases may fall under the Supreme Court's 

jurisdiction, depending on the nature of the case. Under Section 1257(b), the District of Columbia 

Court of Appeals serves as the highest court for the Washington, DC. 

Location of the District of Columbia Circuit Court - 

Washington, District of Columbia. 




7481 - Date and when Tax Court decision becomes final. 

7482 - Court of Review. 





7402 - Jurisdiction of District Courts 





7428 - Declaratory Judgements. 

7476 - Declaratory Judgements Relating to Certain Qualified Retirement Plans. 


28 U.S.C. § 1251- Original Jurisdiction 

28 U.S.C. § 1253 - Direct appeals from decisions of three-judge courts. 

28 U.S.C. § 1254 - Court of Appeals; certiorari; certified questions. 

28 U.S.C. § 1257 - State courts; certiorari. 

28 U.S.C. § 1258 - Supreme Court of Puerto Rico; certiorari. 

28 U.S.C. § 2350 - Order of Federal agencies; review. 


Jurisdiction of Court of Appeals - 

Judicial Review - 


Standard of Review - 

United States v. Abdul Karim Khanu, 2011 TNT 238-20 (Ct. App. DC 12/09/2011). 



Court of Review - 

Ballard v. C.I.R., 5445 U.S. 40 (03/07/2005). 

7443A - Special trial judges. 

7447 - Retirement. 





C.I.R. v. Lester, 336 U.S. 299 (05/22/1961). 

22 - Credit for the elderly and the permantly and totally disabled. 


Action to enforce lien or subject property to payment of tax - 


U.S. v Kraft, 535 U.S.274 (04/17/2002). 

6321 - lien for taxes. 

U.S. v. Nat’l Bank of Commerce, 472 U.S. 713 (06/26/1985). 



6343 - Authority to release levy and return prperty. 

7403 - Actions to enforce lien or to subject property to payment of tax. 



Civil Actions for Refund - 

U.S. v. Clintwood Elkhorn Mining Co., 553 U.S. 1 (04/15/2008). 





C.I.R. v. Lundy, 516 U.S. 235 (01/17/1996). 

Declaratory Judgements - 





6651 - Failure to file tax return or pay tax. 



Declaratory Judgements Relating to Certain Qualified Retirement Plans - 

South Carolina v. Regan, 465 U.S. 367 (02/22/1984). 


The Tenth Amendment of the Constitution of the United States of America. 

103 - Interest on state and local bonds. 





7478 - Declaratory judgements relating to status of certain governmental 

obligations. 

Other Issues of Jurisdiction for Supreme Court - 


Original Jurisdiction - 

Wyoming v. Oklahoma, 502 U.S. 437 (01/22/1972). 

Commerce Clause, U.S. Const., Art.I § 8, cl. 3. 

Arizona v. New Mexico, 425 U.S. 794 (05/24/1976). 

The Fourteenth Amendment of the Constitution of the United States of 

America. 

Direct Appeals from decisions of three-judge courts - 

Personnel Adm’r of Mass. v. Feeney, 442 U.S. 256 (06/1/1979) (dissent). 


America. 

Court of appeals; certiorari; certified questions - 

U.S. v. Correll, 389 U.S. 299 (12/11/1967). 


262 - Personal, living, and family expenses. 


Nicholas v. United States, 384 U.S. 678 (06/13/1966). 

State courts; certiorari - 



3402 - Income tax collection at source. 




7501 -Liability for taxes withheld or collected. 

Jimmy Swaggart Ministries v. Bd. of Equalization of California, 493 U.S. 378 

(01/17/1990). 

The First Amendment of the Constitution of the United States of 

America. 


America. 

501 - Exemption from tax on corporations, certain, certain trusts, etc. 

D.H. Holmes Co. Ltd. V. McNamara, 486 U.S. 24 (05/16/1988). 

Commerce Clause, U.S. Const., Art. I, § 8, cl. 3 


Supreme Court of Puerto Rico; certiorari - 

Order of Federal Agencies; review - 




301.6383-4-- Judicial Review. 


of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Judicial 

Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7422-1--Special rules for certain 

excise taxes imposed by chapter 42 or 43. 



301.7481-1--Date when Tax Court Decision Becomes Final; Decision Modified or Reversed. 



Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7482-1--Courts of review, venue. 



IRM 4.10.7.2.9.1 - U.S. Board of Tax Appeals. 

IRM 4.10.7.2.9.2 - Tax Court of the United States. 


IRM 4.10.7.2.9.4 - Courts of Appeals. 

IRM 4.10.7.2.9.5 - U.S. Court of Appeals for Federal Circuit. 

IRM 4.10.7.2.9.6 - Supreme Court. 

IRM 4.10.7.2.9.7 - Citators: Researching Case History. 

IRM 4.10.7.2.9.8 - Importance of Court Decisions. 

Suits by the United States - 


IRM 5.17.4.2 - Initiating and Processing Collection Suits. 

IRM 5.17.4.3 - General Characteristics of Suit. 

IRM 5.17.5.4 - Jurisdiction for Civil Actions against the United States. 

IRM 5.17.5.5 - Administrative Procedures for Extending Period of Limitations for Collection by 

Waiver. 

IRM 5.17.5.6 - Collection of Judgments. 

IRM 5.17.5.7 - Suit to Reduce Assessments to Judgment. 

IRM 5.17.5.8 - Foreclosure of Federal Tax Lien. 

IRM 5.17.5.9 - Proceeding to Seize a Principal Residence 

IRM 5.17.5.10 - Court Appointed Receiver. 

IRM 5.17.5.11 - Intervention. 

IRM 5.17.5.12 - Action to Enforce a Levy. 


IRM 5.17.5.13 - Writs of Entry. 

IRM 5.17.5.14 - Suits to Recover Erroneous Refunds. 

IRM 5.17.5.15 - Action to Quiet Title. 

IRM 5.17.5.16 - Assertion of Liability against Fiduciaries. 

IRM 5.17.5.17 - Civil Injunctions under IRC §7402 (a) to Restrain Pyramiding. 

Guiding principles of appeals - 




IRM 36.1.1.4 - Responsibilities and Functions of Department of Justice in Appeal Cases. 

IRM 36.1.1.5 - Responsibilities of Division Counsel in Appeal Cases. 

IRM 36.1.1.6 - Responsibilities of Associate Chief Counsel Offices in Appeal Cases. 

IRM 36.1.1.7 - Responsibilities of Associate Chief Counsel Attorneys in Appeal Cases. 

IRM 36.1.3 - Procedures for Determining Whether to Issue an AOD. 

Petition for writ of certiorari - 

IRM 36.2.2.1 - Petitions for Certiorari Generally. 

IRM 36.2.2.2 - Supreme Court Rules - Time for Filing Petition. 

IRM 36.2.2.3 - Taxpayer's Petition for Writ for Certiorari. 

IRM 36.2.2.4 - Government's Petition for Writ of Certiorari. 

IRM 36.2.2.5 - Associate Chief Counsel Responsibility in Certiorari Cases. 

Conflicts in appeal or certiorari recommendations and settlement cases - 

IRM 36.2.3.1 - Conflicts in Appeal or Certiorari Recommendations. 

IRM 36.2.3.2 - Offers in Settlement. 

IRM 36.2.3.3 - Court Costs in Appellate Cases. 

Closing appeal cases - 


Appeal of tax court cases - 

IRM 36.2.5.1 - Overview of Appeals of Tax Court Cases. 

IRM 36.2.5.2 - Tax Court Opinions and Decisions. 

IRM 36.2.5.3 - Finality of a Tax Court Decision and Mandamus. 

IRM 36.2.5.4 - Time for Filing Notice of Appeal. 

IRM 36.2.5.5 - Entry of Appearance. 

IRM 36.2.5.6 - Notices of Appeal. 

IRM 36.2.5.7 - Bankruptcy after Entry of Tax Court Decision or During Pendency of Appeal. 

IRM 36.2.5.8 - Venue on Appeal. 

IRM 36.2.5.9 - Record on Appeal. 

IRM 36.2.5.10 - Refunds and Credits While Appeal is Pending. 

IRM 36.2.5.11 - Dismissal of Appeals in Tax Court Cases. 

IRM 36.2.5.12 - Cases Remanded to the Tax Court/Recomputation. 



IRM 4.75.13.6 - Researching an Issue and Citing the Law. 

IRM 8.4.1.31 - Appeal of Tax Court Decisions. 

IRM 32.3.1.6.1 - (Letter Rulings) May be Revoked or Modified if Found to be in Error. 

IRM 35.8.4.6 - Recomputation Requests. 


Publication 557 - Application, Approval, and Appeal Procedures. 
















Assignment 40- - - Courts - United States Court Of Appeals For The Federal Circuit 
















Jurisdiction of the Court Of Appeals For The Federal Circuit - 

The Federal Circuit Court of Appeals, not to confused with the District of Columbia Court of Appeals, 

hears appeals from the U.S. Court of Claims. The court can hear two types of appeals from the 

Court of Federal Claims. The first type are appeals from final orders of the Court of Federal 

Claims under United States Code Titla 28, Section 1295 (a)(3). It may also hear appeals from 

District Courts on limited, non-ax issues pursuant to its authority to do so under United States Code 

Title 28, Section 1292 © to hear an appeal from any case over which could have heard an appeal 

from the final order. Pursuant to Section 1292 (a), it may also hear interlocutory claims from 

federal District Courts on limited, non-tax claims. The ability to hear an interlcutory appeal is 

limited by Section 1292 (b) to when the order involves a controlling, disbuted question of law, the 

resolution of which help greatly in resolving the litigation. 

Location of the Court Of Appeals For The Federal Circuit - 



Court Review of Tax Court Decisions - 




7484 - Change of incumbent in office. 




18 U.S.C. §204 - Practice in United States Court of Federal Claims or the United States Court of Appeals 

for the Federal Circuit by Members of Congress. 

18 U.S.C. §1295 - Jurisdiction of the United States Court of Appeals for the Federal Circuit. 

28 U.S.C. §363 - Court of Federal Claims, Court of International Trade, Court of Appeals for the Federal 

Circuit. 

28 U.S.C. §520 - Transmission of Petitions in United States Court of Federal Claims or in United States 

Court of Appeals for the Federal Circuit; Statement Furnished by Departments. 

28 U.S.C. §1292 - Interlocutory decisions. 

28 U.S.C. §1295 - Jurisdiction of the United States Court of Appeals for the Federal Circuit. 

31 U.S.C. §7292 - Review by United States Court of Appeals for the Federal Circuit. 

35 U.S.C. §141 - Appeal to the Court of Appeals for the Federal Circuit. 


Jurisdiction of court - 

Morrison v. Commissioner, 2011 TNT 239-13 (9th Cir. 11/21/2011). 


Reynoso v. Unites States, 2011 TNT 155-10 (N.D. CA 08/09/2011). 


7430 - Awarding cost and certain fees. 

Overton v. C.I.R., 125 Fed. Appx. 1004 (Fed. Cir. 03/31/2005). 


Conway v. United States, 326 F.3d 1268 (Fed. Cir. 04/23/2003). 





IRM 4.75.13.6 - Issue Development. 

IRM 34.2.1.1 - Suits for a Refund of Tax/Counterclaim. 

IRM 34.2.1.2 - Declaratory Judgments Relating to Status and Classification of Organizations under 

Section 501(c)(3). 

IRM 36.2.1 - Appeal Recommendations in General 


IRM 4.10.7.2.9.1 - U.S. Board of Tax Appeals. 

IRM 4.10.7.2.9.2 - Tax Court of the United States. 


IRM 4.10.7.2.9.4 - Courts of Appeals. 

IRM 4.10.7.2.9.5 - U.S. Court of Appeals for the Federal Circuit. 


IRM 4.10.7.2.9.7 - Citators: Researching Case History. 



Examine the following Treasury Department's, IRS', and Department of Justice's documents. (See 








IRS Fact Sheets (IRS FS), IRS Announcements (IRS Ann.), IRS Information Releases 

(IRS IR), IRS News Releases (IRS NR), IRS Taxpayer Assistance Order (IRS TAO), IRS 

Small Business/Self-Employed (IRS SB/SE), IRS Internal Revenue Bulletin (IRS IRB) - 

Examine the following IRS, TIGTA, and FBI forms and the instructions thereto. (See 


http://www.irs.gov/formspubs/index/html) - 



Assignment 41 - - - Courts - Supreme Court Of The United States 















Jurisdiction of the Supreme Court of the United States - 

Pursuant to United States Code Title 28, Section 1254(a)(1), the Supreme Court has discretionary 

jurisdiction over any civil or criminal appeal, including tax cases, from a United States 

Circuit Court of Appeals. A petitioner need not wait until a final judgment has been 

entered. Through section 1254 (a)(2), it may also review a case when a Circuit Court of 

Appeals certifies a question of law to the Supreme Court. The Supreme Court then has the 

option to resolve the question of law and allow the Circuit Court of Appeals to decide the 

case or the Supreme Court may decide the case itself. Additionally, the Supreme Court has 

original jurisdiction over certain matters; the only relevant case for tax purposes is a state 

suing a citizen of another state through section 1251 (b)(3). 

Under the United States Code Title 28, Sections 1257 and 1258, the Supreme Court has 

discretionary jurisdiction on appeals from the highest court of an individual state and the 

Supreme Court of the Commonwealth of Puerto Rico, respectively, on certain issues of 

state law. Specifically, the Supreme Court can only hear the case if the result may be 

"repugnant" to the Constitution of the United States or when a federal Constitutional right, 

privilege, or immunity is in question. Tax case may fall under the Supreme Court's 

jurisdiction, depending on the nature of the case. Through section 1257 (b), the District 

of Columbia Court of Appeals serves as the highest court for the Washington, DC. 

Location of the Supreme Court of the United States - 







7482 - Courts of Review. 








Collection - 


7428 - Declaratory Judgments. 

7476 - Declaratory Judgments Relating to Certain Qualified Retirement Plans. 

6321 - Lien for Taxes. 


28 U.S.C. § 1251 - Original Jurisdiction. 

28 U.S.C. § 1253 - Direct Appeals from decisions of three-judge courts. 

28 U.S.C. § 1254 - Court of Appeals; certiorari; certified questions. 

28 U.S.C. § 1257 - State courts; certiorari. 

28 U.S.C. § 1258 - Supreme Court of Puerto Rico; certiorari. 

28 U.S.C. § 2350 - Orders of Federal Agencies; review. 


Argument to Supreme Court that tax practitioner privilege applies - 

David J. Edwards v. United States, 2012 TNT 33-17 (S. Ct. 10/17/2012). 


7201 - Attempts to evade or defeat tax. 



Jurisdiction of Courts of Appeals - 

Judicial review - 



Courts of review - 

Ballard v. C.I.R., 544 U.S. 40 (03/07/2005). 

7443A - Special Trial judges. 





C.I.R. v. Lester, 366 U.S. 299 (05/22/1961). 

22 - Credit for the elderly and permanently and total disabled. 


Action to enforce lien or subject property to payment of tax - 

U.S. v. Kraft, 535 U.S. 274 (04/17/2002). 


U.S. v. Nat'l Bank of Commerce, 472 U.S. 713 (06/26/1985). 





6343 - Authority to release levy and return property 




Civil actions for refund - 

U.S. v. Clintwood Elkhorn Mining Co., 553 U.S. 1 (04/15/2008). 





C.I.R. v. Lundy, 516 U.S. 235 (01/17/1996). 








Declaratory judgments - 


6696 - Rules applicable with respect to sections 6694, 6695, and 6695A. 


Declaratory judgments relating to certain qualified retirement plans - 

South Carolina v. Regan, 465 U.S. 367 (02/22/1984). 

Other Issues of Jurisdiction for the Supreme Court - 

Original jurisdiction - 

The First Amendment of the Constitution of the United States of 

America. 

The Tenth Amendment of the Constitution of the United States 

of America. 

103 - Interest on State and local bonds. 




6213 - Restrictions applicable to deficiencies; petition to Tax 

Court. 

6672 - Failure to collect and pay over tax, or attempt to evade or 

defeat tax. 

6694 - Understatement of taxpayer's liability by tax return 

preparer. 




7478 - Declaratory judgments relating to status of certain 

governmental obligations. 

Wyoming v. Oklahoma, 502 U.S. 437 (01/22/1972). 

Commerce Clause, U.S. Art. I § 8, cl. 3. 

Arizona v. New Mexico, 425 U.S. 794 (05/24/1976). 

The Fourteenth Amendment of the Constitution of the United Sates of 

America. 

Direct appeals from decisions of three-judge courts - 

Personnel Adm'r of Mass. v. Feeney, 442 U.S. 256 (06/05/1979) (dissent). 

Court of Appeals; certiorari; certified questions - 

The Fourteenth Amendment of the Constitution of the United Sates of 

America. 


U.S. v. Correll, 389 U.S. 299 (12/11/1967). 



Nicholas v. United States, 384 U.S. 678 (06/13/1966). 

State courts; certiorari - 









Jimmy Swaggart Ministries v. Bd. of Equalization of California, 493 U.S. 378 (01/17/1990). 




D.H. Holmes Co. Ltd. v. McNamara, 486 U.S. 24 (05/16/1988). 

Commerce Clause, U.S. Art. I § 8, cl. 3. 

Supreme Court of Puerto Rico; certiorari - 

Orders of Federal Agencies; review - 




301.6383-4-- Judicial Review. 



Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7422-1--Special rules for certain 

excise taxes imposed by chapter 42 or 43. 



301.7481-1--Date when Tax Court Decision Becomes Final; Decision Modified or Reversed. 



Proceedings, Proceedings by Taxpayers and Third Parties: § 301.7482-1--Courts of review, venue. 



Issue development and resolution - 



IRM 4.75.13.6 - Researching an Issue and Citing the Law. 

Suits by the United States - 

IRM 5.17.4.3 - General Characteristics of Suit. 

IRM 5.17.5.4 - Jurisdiction for Civil Actions against the United States. 


IRM 36.1.1.1 - Appellate Guiding Principles 



IRM 36.1.1.4 - Responsibilities and Functions of Department of Justice in Appeal Cases. 

IRM 36.1.1.5 - Responsibilities of Division Counsel in Appeal Cases. 

IRM 36.1.1.6 - Responsibilities of Associate Chief Counsel Offices in Appeal Cases. 

IRM 36.1.1.7 - Responsibilities of Associate Chief Counsel Attorneys in Appeal Cases. 

Appeal/Certiorari recommendations - 

IRM 36.2.2.1 - Petitions for Certiorari Generally. 

IRM 36.2.2.2 - Supreme Court Rules - Time for Filing Petition. 

IRM 36.2.2.3 - Taxpayer's Petition for Writ for Certiorari. 

IRM 36.2.2.4 - Government's Petition for Writ for Certiorari. 

IRM 36.2.2.5 - Associate Chief Counsel Responsibility in Certiorari Cases. 


IRM 36.2.5.3 - Finality of a Tax Court Decision and Mandamus. 

IRM 36.2.5.4 - Time for Filing Notice on Appeal. 

IRM 36.2.5.12 - Cases Remanded to the Tax Court/Recomputation. 


IRM 8.4.1.31 - Appeal of Tax Court Decision. 

IRM 32.3.1.6.1 - (Letter Rulings) May be Revoked or Modified if Found to be in Error. 

IRM 35.8.4.6 - Recomputation Requests. 

IRM 36.1.3 - Procedures for Determining Whether to Issue an AOD. 


Publication 557 - Application, Approval, and Appeal Procedure. 

















Supreme Court Declines Review of Decision Affirming Dismissal of Deficiency Challenge (By Patrice 

Gay, Tax Notes Today, 2012 TNT 64-4 - 04/03/2012). 


Assignment 42 - - - Reimbursements Of Costs Of Appeals And Litigation Or Of Damages; 

Determination Of The “Prevailing Party” 
















Information and Returns - 

Collection - 






Abatements, Credits and Refunds - 

Limitations - 









7426 - Civil actions by persons other. 


7431 - Civil damages for unauthorized inspection or disclosure of returns and return information. 




5 U.S.C. § 504 - Costs and fees of parties. 

Examine the following provisions of the U.S. Tax Court Rules Of Practice And Procedure - 

Title XXIII - Claims for litigation and administrative costs - 

Tax Court Rule 230 - General. 

Tax Court Rule 231 - Claims For Litigation And Administrative Costs. 

Tax Court Rule 232 - Disposition Of Claims For Litigation And Administrative Costs. 

Tax Court Rule 233 - Miscellaneous. 


Prevention of recovering attorney fees - 

Estate of Antonio J. Palumbo et al. v. United States, 2012 TNT 64-10 (3d Cir. 04/02/2012). 


2002 - Liability for payment. 



Reimbursements of costs affirmed in whole or in part - 

Dalton v. Commissioner, 2011 TNT 119-8 (06/20/2011). 





United States v. Cathcart, 291 Fed. Appx. 360 (2d Cir 08/27/2008). 


Roecker v. Commissioner, TC Summary Op. 2008-103 (08/18/2008). 


Cheung, Inc. v. United States, 2007 U.S. Dist. LEXIS 85488 (W.D. WA 01/17/2007). 



Snider v. United States, 468 F.3d 500 (8th Cir. 11/08/2006). 





information. 

Grisanti v. United States, 2007-1 USTC 50,303 (N.D. MS 10/10/2006) 


Urban v. United States, 2006-2 USTC 50,490 (N.D. IL 07/14/2006). 


United States v. Guess, 425 F.Supp.2d 1143 (S.D. CA 02/22/2006). 

Awarding of attorney fees - 


People's Source International, LLC v. United States, 198 Fed. Appx. 776 (10th Cir. 10/12/2006). 


Reimbursements of costs totally denied - 

PNC Bank v. United States (In re Estate of Palumbo), 2011 U.S. Dist. LEXIS 43235 (W.D. PA 


04/21/2011). 


Kenneth Hoogerheide v. Internal Revenue Service et al., 2011 U.S. App. LEXIS 7423 (6th Cir. 

04/12/2011). 


Kovacs v. United States, 614 F.3d 666 (7th Cir. 07/29/2010). 






Cowie and Shunk v. Commissioner, TC Memo 2007-108 (04/30/2007). 


White v. Commissioner (In re Estate of White), TC Memo 2007-54 (03/07/2007). 




Vasquez v. Commissioner, TC Memo 2007-6 (01/10/2007). 


Vines v. Commissioner, TC Memo 2006-258 (11/30/2006). 


Klauer v. United States, 2006 Bankr. LEXIS 3433 (M.D. FL 11/27/2006). 


Zeron v. Commissioner, TC Memo 2006-221 (10/23/2006). 


Kuhl v. United States, 467 F.3d 145 (2d Cir. 10/18/2006). 



People's Source International, LLC v. United States, 198 Fed. Appx. 776 (10th Cir. 10/12/2006). 


7428 - Declaratory judgments relating to status and classification of organizations under 

section 501(c)(3), etc. 


Dixon v. Commissioner, TC Memo 2006-190 (09/07/2006). 





Kenney v. United States, 458 F.3d 1025 (9th Cir. 08/17/2006). 


Johansen v. Commissioner, TC Summary Op. 2006-126 (08/10/2006). 


Goettee v. Commissioner, 192 Fed. Appx. 212 (4th Cir. 07/28/2006). 



Malowney v. Commissioner, TC Memo 2006-135 (06/27/2006). 


Prabhakar v. Commissioner, TC Memo 2006-137 (06/27/2006). 


Dairyland Greyhound Park, Inc. v. Commissioner, 2006-1 USTC 50,355 (E.D. WI 05/30/2006). 


Morrison v. Commissioner, TC Memo 2006-103 (05/15/2006). 



Barzeski v. Commissioner, 2006 U.S. App. LEXIS 7583 (3d Cir. 03/28/2006). 


Morrison v. Commissioner, 2006 U.S. App. LEXIS 4555 (9th Cir. 02/22/2006). 


Allemeier v. Commissioner, TC Memo 2006-28 (02/16/2006). 



4501 Northpoint LP v. Maricopa County, 128 P.3d 215 (S. Ct. AZ 02/08/2006). 

A.R.S. § 12-102 - Jurisdiction and duties; court appointments; contract and volunteer vice 

providers; background investigations; fingerprinting. 

A.R.S. § 12-341 - Recovery of costs. 

A.R.S. § 12-348 - Award of fees and other expenses against the state or a city, town or 

county; reduction or denial of award; application; basis for amount of award; 

source of award definitions. 

A.R.S. § 12-349 - Unjustified actions; attorney fees, expenses and double damages; 

exceptions; definition. 

A.R.S. § 6-131 - Right to sue and defend in actions; liability limitation; award of fees and 

her expenses. 

Calitri v. Commissioner, TC Summary Op. 2006-14 (01/30/2006). 


Blasius v. Commissioner, TC Memo 2005-214 (09/15/2005). 


Goettee v. Commissioner, 124 TC 286 (05/31/2005). 

161 - Allowance of deductions. 





Caspian Consulting Group, Inc. v. Commissioner, TC Memo 2005-54 (03/23/2005). 



Cases which involve the six-year statute of limitations - 

Intermountain Insurance Service of Vail LLC et al. v. Commissioner, 2011-2 USTC 50,468 (D.C. 

App. 06/21/2011). 

275 - Certain taxes. 


1012 - Basis of property cost. 







Procedural Rules: § 601.105–Examination of Returns and Claims for Refund, Credit or Abatement; 

Determination of Correct Tax Liability. 



Statement of Procedural Rules: § 601.106--Appeals Functions. 






Administration: § 301.7426-1--Civil Actions by Persons Other than Taxpayers. 



Administration: § 301.7426-2--Recovery of Damages in Certain Cases. 



Administration § 301.7430-2--Requirements and Procedures for Recovery of Reasonable 

Administrative Costs. 



Administration: § 301.7430-4--Reasonable Administrative Costs. 



§ 301.7430-5--Prevailing party. 



Administration: § 301.7430-8--Administrative Costs Incurred in Damage Actions for Violations 

of Section 362 or 524 of the Bankruptcy Code. 



Administration: § 301.7433-1--Civil Cause of Action for Certain Unauthorized Collection 

Actions. TD 8780. 


Strategic planning, budgeting, and performance management process - 

IRM 1.33.3 - Reimbursable Operating Guidelines. 

Attorney’s fees and sanctions - 

IRM 35.10 - Special Procedures When Attorney’s Fees and Sanctions Are Sought. 


IRM 35.10.1 - Awards of Litigation and Administration Costs and Fees. 



Publication 5 - Your Appeal Rights And How To Prepare A Protest If You Don’t Agree. 




Attorney fees and court costs included in settlement deductible from gross income 

American Jobs Creation Act of 2004 § 703, H.R. 4520 (10/18/2004). 












IRS Form 4421 - Declarations - Executor’s Commissioner’s and Attorney’s Fees. 



Assignment 43 - - - Injunctions And The Anti-Injunction Act 


















7402 - Jurisdiction Of District Courts. 





Anti-Injunction Act application in healthcare challenge - 

Department of Health and Human Services et al. v. Florida, 2012 TNT 59-23 (S. Ct.03/26/2012). 

5000A - Requirement to maintain minimum essential coverage. 

6038 - Information reporting with respect to certain foreign corporations and partnerships. 



9008 - Payments for presidential nominating conventions. 

9010 - Participation by Commission in judicial proceedings. 

Department of Health and Human Services et al. v. Florida, 2012 TNT 56-15 (11th Cir. 

03/12/2012). 

527 - Political organizations. 

4980H - Shared responsibility for employers regarding health coverage. 













7806 - Construction of title. 

9008 - Payments for presidential nominating conventions. 

Department of Health and Human Services et al. v. Florida, 2012 TNT 40-22 (S. Ct. 02/27/2012). 






Liberty University et al. v. Timothy Geithner et al., 2011 TNT 241-14 (W.D. VA 05/31/2011). 


5114 - Drawback. 




Commonwealth of Virginia v. Kathleen Sebelius, 2011 TNT 241-15 (4th Cir. 05/31/2011). 






Commonwealth of Virginia v. Kathleen Sebelius, 2011 TNT 241-18 (4th Cir. 05/23/2011). 




Anti-Injunction Act jurisdiction - 

Liberty University Responds to Fourth Circuit's Questions Regarding Anti-Injunction Act, 2011 

TNT 241-16 (W.D. VA 05/31/2011). 



Marcello v. United States, 2010 U.S. Dist. LEXIS 41340 (D. MD 04/21/2010). 



United States v. Smart Tax, Inc. et al., No. 07C 1802 (N.D. IL 04/02/2007). 




transactions. 

United States v. Smart Tax of Georgia, Inc. et al., No. 1: 07-CV-0747, (N.D. GA 04/02/2007). 

7402 - Jurisdiction Of District Courts. 




transactions. 

Motion for injunctive relief denied - 

Emil Schultz v. United States, 2012 TNT 66-5 (M.D. LA 04/02/2012). 




Timothy J. Hudak et ux. v. United States, 2011 TNT 247-12 (D. MD 12/21/2011). 












Administration: § 301.7409--Action to Enjoin Flagrant Political Expenditures of Section 501(c)(3) 

Organizations. 



Administration: § 301.7433-1--Civil Cause of Action for Certain Unauthorized Collection 

Actions. 





IRM 34.5.5 - Injunctions. 














Income Tax Collected at Source, IRS PLR 20055004 (10/18/2004). 


Origin of the Anti-Injunction Act (By Jay Starkman, Tax Notes Today, 2012 TNT 63-15 - 04/02/2012). 

Supreme Court Hears Argument on Anti-Injunction Act ( By Matthew Dalton, Tax Notes Today, 2012 

TNT 59-2 - (03/27/2012). 

Supreme Court's Anti-Injunction Act Healthcare Interpretation Could Affect Other DOJ Tax Litigation (By 

Jeremiah Coder, Tax Notes Today, 2012 TNT 34-10 - 02/21/2012). 

The Anti-Injunction Act and the Individual Mandate (Tax Notes Today, 2011 TNT 239-5 - 12/13/2011). 

Holyoak et ux. v. United States, 2011 TNT 112-18 (9th Cir. 06/09/2011). 





Assignment 44 - - - Sovereign Immunity Of Federal Government 




















Holyoak et al. v. United States, 2009-2 USTC 50,668 (D. AZ 09/16/2009). 







6751 - Procedural requirments. 

Roberts v. IRS, 468 F.Supp. 2d 644 (S.D. NY 01/04/2007). 


Shultz v. United States, 204 Fed. Appx. 999 (2d Cir. 11/14/2006). 


Oregon State Univ. Alumni Ass’n v. Commissioner, TC Memo 1996-34 (01/30/1996). 

501 - Exemptions from tax on corporations, certain trusts, etc. 






Real estate and facilities management - 

IRM 1.14.12.2 - Authority. 

Bankruptcy and other insolvencies - 

IRM 5.9.2.5 - Applicable Sections of the Bankruptcy Code. 



IRM 5.17.5.2 - Doctrine of Sovereign Immunity. 

Assistance to criminal investigation during investigatory stage - 

IRM 38.1.2 - Administrative Requests for Grants of Statutory Use Immunity. 


Examine the following Treasury Department’s, IRS’, and Department Of Justice’s documents.(See http://www.irs. 






Rulings(IRS PLR), IRS Chief Counsel (CC), IRS CC Advice Memoranda (IRS CCAM), 

IRS FieldService Advices (IRS FSA), IRS Determination Letters (IRS DL), IRS Notices, 

IRS Fact Sheets(IRS FS), IRS Announcements (IRS Ann), IRS Information Releases (IRS 

IR), IRS NewsReleases (IRS NR), IRS Taxpayer Assistance Order (IRS TAO), IRS Small 






Assignment 45 - - - Estoppel 

















Assessment - 

Limitations - 

Interest - 


6214 - Deficiency procedures in the case of income, estate, gift, and certain excise taxes. 



6621 - Determination of interest rate; compounding of interest. 

Judicial proceedings - 




Hinton v. United States, 2011 U.S. Dist. LEXIS 52103 (N.D. IL 05/12/2011). 


United States v. Worldwide Labor Support of Illinois, Inc., 2011-1 USTC 50,175 (S.D. MS 01/18/2011). 


Morgan v. Commissioner, 345 F.3d 563 (8th Cir. 10/03/2003). 

This case discusses estoppel of the IRS. 

The court held that the Commissioner was not estopped from enforcing a levy. 

Fredericks v. Commissioner, 126 F.3d 433 (3d Cir. 09/11/1997). 














Administration: § 301.6213--Restrictions Applicable to Deficiencies; Petition to Tax Court. 



IRM 25.1.6.4 - Collateral Estoppel. 


IRM 25.15.3.5.2 - Collateral Estoppel. 


IRM 34.5.1.1.2.2.2 - Equitable Estoppel. 

IRM 34.5.1.1.2.2.4 - Res Judicata and Collateral Estoppel. 



gov and http://www.legalbitstream.com/) 














Assignment 46 - - - Tax Exempt Organizations 

















Income tax exemption - 


Certain tax-exempt organizations - 

6684 - Assessable penalties with respect to liability for tax under chapter 42. 

6685 - Assessable penalties with respect to public inspection requirements for certain tax-exempt 


Return by exempt organization - 

6033 - Return by exempt organization. 

Restrictions on church tax inquiries and examinations - 

7611 - Restrictions on church tax inquiries and examinations. 


6711 - Failure by tax exempt organizations to disclose that certain information or service available 

from Federal Government. 



Oregon State Univ. Alumni Ass'n v. Commissioner, TC Memo 1996-34 (01/30/1996). 

501 - Exemptions from tax on corporations, certain trusts, etc. 




§ 1.6033-1--Returns by Exempt Organizations; Taxable Years Beginning Before January 


1, 1970. 


Department of the Treasury, Subchapter A--Income Taxes, Part 1--Income 

Taxes: § 1.6033-2--Returns by Exempt Organizations (Taxable Years Beginning after 

December 31, 1969) and Returns by Certain Nonexempt Organizations (Taxable Years 

Beginning after December 31, 1980). 



§ 1.6033-2t--Returns by Exempt Organizations (Taxable Years Beginning after 

December 31, 1969) and Returns by Certain Nonexempt Organizations (Taxable Years 

Beginning after December 31, 1980) (Temporary). 



§ 1.6033-5--Disclosure by Tax-exempt Entities That Are Parties to Certain Reportable 

Transactions. 



§ 1.6081-9--Automatic Extension of Time to File Exempt Organization Returns. 



§ 1.6302-1--Deposit Rules for Corporation Income and Estimated Income Taxes and 

Certain Taxes of Tax-exempt Organizations. 



301--Procedure and Administration: § 301.6011(g)-1--Disclosure by Taxable Party to the 

Tax-Exempt Entity. 



Procedure and Administration: § 301.6033-5--Disclosure by Tax-exempt Entities That 

Are Parties to Certain Reportable Transactions. 






Administration: § 301.6104 (a)-1--Public Inspection of Material Relating to Tax-exempt 

Organizations. 


Department of the Treasury, Subchapter A--Income Tax, Part 301--procedure and 

Administration: § 301.6104 (d)-1--Public Inspection and Distribution of Applications for Tax 

Exemption and Annual Information Returns of Tax-exempt Organizations. 




Administration: § 301.6652-2--Failure by Exempt Organizations and Certain Nonexempt 

Organizations to File Certain Returns or to Comply with Section 6104(d) for Taxable Years 

Beginning after December 31, 1969. 



Administration: § 301.6684--Assessable Penalties with Respect to Liability for Tax under Chapter 

42. 



Administration: § 301.6685--Assessable Penalties with Respect to Private Foundations' Failure 

to Comply with Section 6104(d). 



IRM 1.1.23 - Tax Exempt and Government Entities Division. 


IRM 1.15.24 - Records Control Schedule for Tax Exempt and Government Entities. 



IRM 3.11.20 - Exempt Organization and Employee Plan Applications for Extension of Time to 

File. 



IRM 3.12.12 - Exempt Organizations Returns. 

IRM 3.12.26 - Tax Exempt Bond Error Resolution Procedures. 

IRM 3.12.278 - Exempt Organization Unpostable Resolution. 

Campus document services - 

IRM 3.13.12 - Exempt Organization Account Numbers. 

Exempt organizations returns processing - 

ISRP systems - 

IRM 3.20.12 - Imaging and Perfecting Exempt Organization Returns for Public and Internal 

Viewing. 

IRM 3.20.13 - Exempt Organization Photocopy Procedures. 



IRM 3.24.20 - Applications for Extension of Time to File Exempt Organizations and Employee 

Plans Returns. 

IRM 3.24.26 - Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns. 

TE/GE processing - 

IRM 3.45.1 - Processing Employee Plan and Exempt Organization Determination Applications 

and User Fees. 



Special enforcement program (SEP) - 

Bank secrecy - 




Exempt organizations examination guidelines - 

IRM 4.75.4 - Planning, Classifying, and Selecting Returns and Processing Claims. 

IRM 4.75.5 - Information Items. 

IRM 4.75.6 - Exempt Organizations Returns Inventory and Classification System. 

IRM 4.75.7 - EO Case Assignment Guide. 

IRM 4.75.10 - EO Pre-Examination Guidelines and Procedures. 

IRM 4.75.11 - On Site Examination Guidelines. 

IRM 4.75.12 - Required Filing Checks. 

IRM 4.75.13 - Issue Development. 

IRM 4.75.15 - Closing Letters and Reports of Examination. 


IRM 4.75.17 - EO Examinations Review Responsibilities and Procedures. 

IRM 4.75.20 - Final Case Processing. 

IRM 4.75.21 - EO Special Examination Procedures. 

IRM 4.75.22 - EO Delinquent and Substitute Return Procedures. 

IRM 4.75.24 - Organizations Covered by a Group Ruling. 


IRM 4.75.26 - Tax Exempt Quality Measurement System (TEQMS). 

IRM 4.75.27 - Office/Correspondence Examination Program (OCEP). 

IRM 4.75.28 - Discrepancy Adjustments. 

IRM 4.75.29 - Exempt Organizations Team Examination Program Procedures. 

IRM 4.75.30 - Returns and Reports Filed by Exempt Organizations. 

IRM 4.75.31 - Conversion of Returns Upon Revocation of Exemption. 

IRM 4.75.32 - Declaratory Judgment Cases and the Administrative Record. 

IRM 4.75.34 - Procedures for Disposition of IRC 501 (p) Cases. 

IRM 4.75.35 - EO ATAT Committee Operating Procedures. 

IRM 4.75.36 - Procedures for Processing Technical Advice Cases. 


TE/GE administrative procedures and programs - 

IRM 7.1.4 - Exempt Organizations Technical Advice Procedures. 

TE/GE closing agreements - 

IRM 7.2.3 - Tax Exempt Bonds Voluntary Closing Agreement Program. 

Processing TE/GE determination applications - 

IRM 7.15.1 - Tax Exempt Determination System (TEDS), Employee Plans User Manual 

Introduction. 

IRM 7.15.2 - Accessing Tax Exempt Determination System (TEDS). 

IRM 7.15.3 - Tax Exempt Determination System (TEDS) Employee Plans (EP) Business Rules. 

IRM 7.15.4 - Tax Exempt Determination System (TEDS) Roles and Delegation. 

Exempt organizations determination letter program - 

Appeals - 

IRM 7.20.1 - Exempt Organizations Determination Letter Overview. 

IRM 7.20.2 - Determination Letter Processing of Exempt Organizations. 




Conferences and settlement practices - 














IRM 25.1.9 - Tax Exempt and Government Entities (TE/GE). 


Publication 557 - Tax-Exempt Status for Your Organization. 

Publication 892 - Exempt Organization Appeal Procedures for Unagreed Issues. 

Publication 3608 - Tax Exempt and Government Entities Division. 

Publication 3637 - Exempt Organization's Introductory Brochure. 












PLR 201123039 - Organizations Denied Exempt Status (06/13/2011). 

IRS Tells Non-filing Exempt Organizations How to Regain Lost Exempt Status (Tax Notes Today, 

2011 TNT 111-3 - News Stories 06/09/2011). 

IRS Fact Sheet Explains Automatic Revocation and Reinstatement Procedures for Non-filing 

Exempt Organizations (Tax Notes Today, 2011 TNT 112-20 - Fact Sheets 06/08/2011). 

IRS will Publish Names of Groups that Automatically Lose Exempt Status for Filing Failures (Tax 

Notes Today, 2011 TNT 111-17 - Internal Revenue Bulletin 06/08/2011). 

IRS Explains How Groups Can Regain Tax-Exempt Status Following Automatic Revocation (Tax 

Notes Today, 2011 TNT 111-16 - Internal Revenue Bulletin 06/08/2011). 

An Additional List of Organizations with Respect to Which Contributions will No Longer be 

Deductible, IRS Ann. 2011-34 (05/31/2011). 

An Additional List of Organizations with Respect to Which Contributions will No Longer be 

Deductible, IRS Ann. 2011-34, 2011-19 I.R.B. 765 (04/08/2011). 




IRS Form 990 - Return of Organization Exempt from Income Tax. 

IRS Form 990-EZ - Short Form Return of Organization Exempt from Income Tax. 

IRS Form 990-T - Exempt Organization Business Income Tax Return (and proxy tax under section 

6033(e)). 

IRS Form 1023 - Application for Recognition of Exemption Under Section 501(c) (3) of the Internal 

Revenue Code. 

IRS Form 1024 - Application for Recognition of Exemption Under Section 501 (a). 

IRS Form 1028 - Application for Recognition of Exemption Under Section 521 of the Internal Revenue 

Code. 

IRS Form 8453-EO - Exempt Organization Declaration and Signature for Electronic Filing. 

IRS Form 8868 - Application for Extension of Time to File an Exempt Organization Return. 


Private Foundation's Grants to Scholars Won't Be Taxable Expenditures (Tax Notes Today, 2011 TNT 

215-19 - 08/11/2011). 

IRS Denies Exemption to Fraternal Lodge (2011 TNT 128-41 - IRS Letter Rulings 07/05/2011). 

Private Foundation Loses Exemption (2011 TNT 128-39 - IRS Letter Rulings 07/05/2011). 

IRS Will Publish Names of Groups That Automatically Lose Exempt Status for Filing Failures (Tax Notes 

Today, 2011 TNT 111-17 - 06/08/2011). 

Organizations That Provides Scholarships Loses Exemption (Tax Notes Today, 2011 TNT 147-29 - 

05/03/2011).

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