Mannella v. Commissioner, 132T.C, No 10 (April 13, 2009). In this case, Mrs. Manella found out that her husband had filed for tax returns but hide the mail from her. In so doing, the applicant was denied the right to receive what she rightfully deserved in the tax return process (Copeland).
People v north 29 Cal.3d 509. The Defendant, Mr. North broke into the house of his girlfriend during the weekend as she was at her parents. When he was arraigned at the Califonia Supreme Court, the Defendant pleaded guilty to the charge of Second Degree Burglary.
Loss of a spouse or property: These cases mostly occur if one spouse slanders the other for stealing their property during their marriage period of after they divorce.
Basurco v. 21st Century Insurance company based in Los Angeles, California, case number BC 212224, 1999. In this case, the plaintiff claimed that in insurer wrongfully calculated the deductible amount after an earthquake even occurred instead of making the calculation from the time the insurance cover was taken. The amount was to be deducted for a period of five and not two years (Findlaw.com).
Larson v. Commissioner, T.C. Memo 2002-295 is a case in which the applicant believed that the tax compilations were wrong after taking cause and good faith. The tax returns were compiled by IRS (Brown). Code 1964 of the IRS changes the treatment of non-shareholder contributors to corporate capital levels (The Yale Law Journal).
The chief of staff of the Joint Committee on Taxation responsible for hiring and managing the rest of the staff (Samuels). According to tot Samuels, the chief of staff takes charge of al the revenue and tax collection issues and makes sure that they meet all the standards and procedures as spelt by the laws of the committee. There is no current job opening at the JCT according to their publication.
The Treasury Inspector General for tax administration plays the main role of providing independent oversight of revenue collection and tax services (TIGTA). Results of 2015 Treasury filing showing the financial statements for the season as compiled by the Treasury (TIGTA)
The testifying witnesses at the June 2015 hearing before the Senate Finance Committee on the subject of IRS data theft were Honorable John Koskinen and Honorable Russell George. The case before the finance committee had to do with the data theft that took place at the IRS. The two witnesses stated that if the IRS failed to protect taxpayers’ important information, then the committee had to intervene (Lawless and Aaron).
The US Code 7704 section (a) states that all publicly traded partnerships shall be taxed as corporations. In this code, public partnerships refer to those that are traded on established security or a secondary market (Cornell University Law School). In this case, all partnership deals that qualify for public trading must be considered as a corporation between the two partners.
The publisher of SCOTUS blog is Tom Goldstein, who is an appellate advocate and best known as one of the best experienced practitioners of the Supreme Court. He has argued and won for recent cases, which included clients with legal claims on bond purchasing, corporate civil defendants and plaintiffs, and employee protections suits among many others (SCOUTSBLOG).
Phishing is the currently most prevalent method that tax scammers use to elude taxpayers. They create fake websites and deliver fraudulent mails to people claiming that they have the right address that taxpayers should use for paying or filing their tax returns (IRS).
Works Cited
Brown, Alvin. Chapter 7: Reasonable Cause and Good Faith – IRC § 6664. 2015.
Copeland, Elizabeth. An Update on Innocent Spouse Claims. Texas: American Bar Association, 2010.
Findlaw.com. Basurco v. 21st Century Insurance company. Los Angeles: Thompson Reuters, 2003.
IRS. Dirty Dozen Tax Scams. 2016.
Lawless, Julian and Fobes Aaron. Gatch to Hold Finance Hearing on IRS Data Theft." Washington, DC: US Committee on Finance, 2015.
Samuels, John. The Staff Of The Joint Committee On Taxation: From The Outside Looking In. 2016. Web
SCOUTSBLOG. "Tom Goldstein Publisher." 2016.
ThenYalenLawJournal. Tax Consequences of Non-Shareholder Contributions to Corporate Capital. Detroit: The Yale eLaw Journal, 1957.
TIGTA. Results of the 2015 Filing Season. Web. <https://www.treasury.gov/tigta/auditreports/2015reports/201540080fr.pdf>." 2015.
TIGTA. What is TIGTA. 2014.
