Avoid interest charges arising from IRS errors and delays
Article Abstract:
Interest charges arising from errors and delays by IRS personnel during the resolution of a federal tax controversy are covered by the tax abatement regime provided for in Section 6404(e). Final regulations on the granting of taxpayer's interest abatement requests for such errors and delays are available from the IRS. The regulations, however, provide only limited advice on the applicability of Section 6404(e)'s rules in certain interest abatement situations.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 1999
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Planning helps avert employer tip tax woes
Article Abstract:
The author discusses Federal Insurance Contributions Act requirements regarding excise taxes on tips, the conflict between the US Courts of Appeals, and how employers can plan to avoid problems.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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Make the most of recently expanded IRS mediation opportunities
Article Abstract:
The IRS has expanded its tax mediation programs. IRS tax mediation procedures are described. Considerations relating to the planning of tax mediation are examined.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2003
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