Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of Commercial Tax Return Preparers, and Tax Form Simplification Efforts: Hearing Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-fifth Congress, Second Session, March 22, 1978U.S. Government Printing Office, 1978 - 192 páginas |
Outras edições - Ver tudo
Palavras e frases frequentes
1976 FILING PERIOD accounting practitioners accuracy rate administration AICPA answering sites asked audit carryover basis Certified Public Accountants Chairman Circular 230 claim Committee completed computed CONGRESS THE LIBRARY Coordinator District Conference Procedure elderly taxpayers employee error rate evaluation expenses Federal tax forms and instructions GARRY BROWN improve income tax Internal Revenue Service IRC Section IRS office IRS personnel IRS's itemized deductions KURTZ LIBRARY OF CONGRESS MCMORRAN Meade Emory Member million MOFFETT National Society payers PENALTY percent power of attorney practicing accountants Public Accountants QUALITY REVIEW question refund registration responses ROSENTHAL SATISFACTION WITH IRS satisfactory satisfied service center simplify Society of Public subcommittee suggest that IRS tax assistors tax filing season tax laws tax preparers Tax Reform Act tax return preparers Tax-Aide Program taxpayer assistance Taxpayer Service Representatives Technical Corrections Act TELEPHONE ASSISTANCE tion toll-free toll-free telephone Total VITA Program volunteer counselors
Passagens conhecidas
Página 124 - For purposes of the preceding sentence, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of that return or claim for refund. A person shall not be a "tax preparer" merely because the person— (1) Furnishes typing, reproducing, or other mechanical assistance.
Página 126 - Whenever in the judgment of the Commission any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation...
Página 64 - Chairman Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representatives Washington, DC 20515 Dear Mr.
Página 126 - Administrator has reason to believe that any person is liable to punishment under this subsection, he may certify the facts to the Attorney General, who may, in his discretion, cause appropriate proceedings to be brought.
Página 126 - Act, or any regulation or order issued thereunder, it may make application to the appropriate court for an order enjoining such acts or practices, or for an~ order enforcing compliance with such provision, and upon a showing by the Commission that such person has engaged or is about to engage in any such acts or practices a permanent or temporary injunction, restraining order, or other order may be granted.
Página 123 - ... by the American Bar Association, the American Institute of Certified Public Accountants and the National Society of Public Accountants...
Página 126 - Act, the Board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the Board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate shall be granted by such court without bond. Sec.
Página 124 - Be it enacted by the Senate and House of Represenatives of the United States of America in Congress assembled, That this Act may be cited as the "Act for Payments to State and Local Governments on Federal Real Property.
Página 105 - Service, or otherwise misrepresented his experience or education as an income tax return preparer, "(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or "(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper administration of the Internal Revenue laws...
Página 70 - ... will not be required to show that income actually resulted from each and every expenditure for which a deduction is claimed. "If the expenditure is for entertainment which occurs under circumstances where there is little or no possibility of conducting business affairs or carrying on negotiations or discussions relating thereto, the expenditure will generally be considered not to have been directly related to the active conduct of business.