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Independent Office Of Appeals
The Independent Office of Appeals ("Appeals") is an independent organization within the U.S. Internal Revenue Service that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve tax controversies fairly and impartially, without litigation. Appeals reviews cases after the agency's compliance function has made its decision, offering an objective point of view on each appealed case. Appeals’ role is to settle disputes in a fair and impartial basis that favors neither the government nor the taxpayer. Independence is the most important of Appeals’ core values. According to Commissioner Rettig, quoting from former Commissioner Caplin, the role of the entire agency is to perform its work in a "fair and impartial manner, with neither a government nor a taxpayer point of view." In line with its mission to resolve cases prior to litigation, Appeals is authorized to review the facts of the case considering the hazards that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Consti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Controversy
Tax controversy is an area of legal practice involving tax disputes between tax collection entities such as the U.S. Internal Revenue Service (IRS), and taxpayers, sometimes as the result of an audit. Legal services offered as part of a typical tax controversy practice can include assistance with audits, dealing with IRS and other tax collection agencies, negotiating settlements and representing taxpayers in the U.S. Tax Court and the U.S. Court of Appeals. Many tax controversies end up in the U.S. Tax Court. In an article published by Forbes in 2017, the magazine wrote, "The Tax Court dockets about 30,000 cases a year." The New York University School of Professional Studies, the University of San Diego School of Law, UCLA Extension and the ABA ABA may refer to: Businesses and organizations Broadcasting * Alabama Broadcasters Association, United States * Asahi Broadcasting Aomori, Japanese television station * Australian Broadcasting Authority Education * Acad� ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Settlement (litigation)
In law, a settlement is a resolution between disputing parties about a legal case, reached either before or after court action begins. A collective settlement is a settlement of multiple similar legal cases. The term also has other meanings in the context of law. Structured settlements provide for future periodic payments, instead of a one time cash payment. Basis A settlement, as well as dealing with the dispute between the parties is a contract between those parties, and is one possible (and common) result when parties sue (or contemplate so doing) each other in civil proceedings. The plaintiffs and defendants identified in the lawsuit can end the dispute between themselves without a trial. The contract is based upon the bargain that a party forgoes its ability to sue (if it has not sued already), or to continue with the claim (if the plaintiff has sued), in return for the certainty written into the settlement. The courts will enforce the settlement. If it is breached, the pa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nina E
Nina may refer to: * Nina (name), a feminine given name and surname Acronyms * National Iraqi News Agency, a news service in Iraq * Norwegian Institute for Nature Research, on the campus of Norwegian University of Science and Technology * No income, no asset, a mortgage lending concept *"No Irish need apply", an anti-Irish racism phrase found in some 19th-century employment ads in the United States Geography * Nina, Estonia, a village in Alatskivi Parish, Tartu County, Estonia *Nina, Mozambique, a village in the Ancuabe District of Cabo Delgado Province in northern Mozambique United States *Nina, West Virginia, an unincorporated area in Doddridge County, West Virginia * Nina, Texas, a census-designated place (CDP) in Starr County, Texas * Nina Station, Louisiana, an unincorporated community in St. Martin Parish, Louisiana *Ninaview, Colorado, an unincorporated area in Bent County, Colorado Arts, entertainment, and media Films * ''Nina'' (1956 film), a 1956 West German film * ''Ni ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxpayer First Act
The Taxpayer First Act () is a law that makes significant reforms to the Internal Revenue Service (IRS). Description of provisions The law revises provisions relating to the IRS, its customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems. Specifically, the law: * codifies the requirement of an independent administrative appeals function by establishing within the IRS an Independent Office of Appeals. * requires the IRS to develop a comprehensive strategy for customer service. * makes changes to the process of issuing and addressing Taxpayer Advocate Directives. * requires that the IRS submit a reorganization plan, after which the structural requirements mandated by RRA 98 no longer apply. * codifies the Volunteer Income Tax Assistance (VITA) program. * amended rules for seizure and sale of perishable goods so that they are truly restricted only to perishable goods. * requires the IRS ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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