Early resolution of federal tax controversies

Article Abstract:

Five procedures for early resolution of federal tax controversies are the roll-back of advanced pricing agreements (APAs) to prior years, accelerated issue resolution, simultaneous competent authority and IRS Appeals Division consideration, accelerated issues resolution, early Appeals Division referral, and mediation. These procedures are aimed at providing cost-effective resolution of tax disputes without Tax Court trials. The mediation procedure, issued by the IRS in Oct 1995 and subject to a one-year test period, may be the most innovative of the five procedures. The APA rollback may be of limited usefulness to some taxpayers.

United States, Analysis, Usage, Tax appeals, Mediation

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Early development of ATM in access networks: a node architecture which supports evolution

Article Abstract:

Recent research has assessed the need for introducing cost-effective implementations of Asynchronous Transfer Mode (ATM) in public access networks as soon as possible. It has focused on the importance of an evolutionary approach to this process, and has looked at an ATM node now being developed. Designers must give attention to lower the cost of small/medium sized access nodes while allowing a flexible development towards larger nodes.

Research, Asynchronous communications, Asynchronous transfer mode

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Instant access

Article Abstract:

An evaluation of the :CueCat scanner from Digital Convergence is presented. The scanner is an optical reader allowing computer users to swipe any existing product code and link directly to a Web page.

Evaluation, Scanning devices, Optical scanners, Computer accessories, Digital Convergence :CueCat.

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