Show:
Returns and Refund Claims
Summons and Taxpayer Rights
Privilege and Protection from Disclosure
IRS Appeals Office
Statutory Notice of Deficiency
100
3 types of audits
What is correspondence audit, field audit, and office audit
100
the code section that authorized the IRS to examine books, records, or other documents
What is section 7602
100
2 ways to obtain a waiver from a summons
What are: 1. Disclosure outside the zone of privilege 2. Taxpayer's state of mind is at issue and communications influenced the taxpayer's state of mind
100
letter sent at the conclusion of audit if there is still an amount in dispute
What is 30 day letter
100
The reason why the SNOD is SO important
What is the ticket to the tax court. No ticket to the tax court means tax court does not have jurisdiction to hear the case.
200
Percent of tax liability a whistleblower can collect for turning in a tax payer
What is 15-30%
200
4 Powell factors
What is: 1. The investigation is for a legitimate purpose. 2. The inquiry will be relevant to that purpose. 3. The information is not already in the IRS's possession. 4. The administrative requirements of the code have been followed.
200
4 Elements of Attorney/Client privilege
What is: 1. Confidential 2. Communication 3. Between attorney and client only 4. Involving legal advice
200
Goal of appeals office
What is to resolve cases fairly without litigation
300
The method the IRS uses to select returns for audits
What is the DIF score or Discriminant Index/Information/Inventory Function
300
3 reasons the IRS may compel the production of software
What are: 1. The Secretary is unable to otherwise reasonably ascertain the corectness of any item on a return 2. The Secretary identifies…the portion, item, or component of such source code needed to verify the correctness of each such item on a return 3.
300
3 ways documents can be written to be considered in anticipation of litigation
What are: 1. Because of litigation 2. Primarily or exclusively for litigation 3. Prepared for litigation
300
3 ex parte communications that are allowed
What are: 1. Ministerial 2. Administrative 3. Procedural
300
Action IRS cannot take until sending SNOD
What is assessment
400
4 objectives of return selection
What is are: 1. IRS selects returns to promote voluntary compliance 2. Deterrence by way of risk of audit and penalties 3. Incentive to report correctly 4. Generate revenue
400
3 defenses to a summons
What are: 1. Attorney/Client Privilege 2. Bad faith 3. Documents do not exist
400
extent of protection for opinion work product
What is absolute protection
400
8 of the 10 requirements of contents in a protest letter
What are: (8 of any of the following) 1. TP name, address, phone number 2. A request for consideration by appeals 3. A copy of 30 day letter 4. Tax years involved 5. A schedule of adjustments that are in dispute 6. Facts supporting TP's positions 7. A statement of law and authorities relied on 8. A declaration under penalties of perjury that facts are accurate 9. A representative's statement if prepare by one 10. Power of attorney
400
3 requirements for a valid SNOD
What are: 1. Identify TP and the taxable year involved 2. Indicate the deficiency has been determined 3. Specify the amount of the deficiency
500
the 3 limitations to §7602
What are 1. No privileged documents 2.No creation of documents. 3. No harassing requests.
500
Requirement for summoning a third party (Remember this question is for 500 points!)
What is notice to the taxpayer within three days once the third party is contacted and no later than the twenty-third day before the fixed date on the summons on which the records will be examined
500
the client in a Kovel arrangement
What is the attorney
500
the two code sections that give penalties for litigating bad cases or benefits for settling a good case
What are: 1. Section 6673 2. Section 7430
500
2 things the Gambino's asked the court for in the Greenberg's Express case
What are: 1. Protective order 2. Documents obtained by the IRS and other agencies