Gauging success of litigation cost recovery from IRS

Article Abstract:

Taxpayers can conceivably receive reimbursements for administrative and litigation costs when the IRS is proven to have acted unreasonably or ignored evidence presented. An analysis of case law shows that courts determine if taxpayers can obtain reimbursement of administrative and litigation costs by ascertaining if the position of the IRS is supported by both fact and law. A Service position has no basis in fact when it acts irrationally or disregards available evidence. A position also has no basis in law if it is contrary to state or federal law. Therefore, factors to watch out for to determine if reimbursement is possible are the determination of the person responsible for filing employment or excise tax returns, IRS employee actions, erroneous IRS filing of liens transgressing controlling state or federal law, and IRS agents ignoring evidence or failing to obtain available evidence.

Management, Tax appeals, Costs (Law), Legal fees

---

Optimal disbursement of a sunk resource and decentralised cost allocation

Article Abstract:

It is possible to identify cost allocations which exactly equal opportunity cost by applying classical control theory techniques in many different operating environments. In this way, there can be seen to be a clear link between cost allocations and opportunity costs. Research has been able to develop improved notions of opportunity cost by making a formal characterisation of the stochastic resource consumption problem as a Wiener process.

Cost Accounting, Research, Opportunity cost, Opportunity costs

---

Similar abstracts:

• Abstracts: Capturing sensitive data from young people in a household setting. KinderCare Learning Centers, Inc. (KDCR)
• Abstracts: Managing a Service Firm: A Different Management Game. Managing Our People Needs Training. Managing financial variation: insights into the finance/marketing interface
• Abstracts: Direct investment in South-East Asia by the NIEs: trends and prospects. Media Trends

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.