Wendy's Tax Outline - WENDYS TAXATION OUTLINE page 1 of 11...

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WENDY’S TAXATION OUTLINE page 1 of 11 THIS IS AN UNFINISHED OUTLINE SOURCE AUTHORITY Direct Taxes : Property Tax, Poll Tax, etc; (Excise Taxes and Duties are not direct taxes) SCotUS said a State’s tax on property was direct tax and not apportioned among the several States according to the census, unconstitutional Authority for Income Tax? Art I did not include a direct tax, so the public feeling was that this was unconstitutional because it was a direct tax Art I, §2: representational and direct taxes will be apportioned to the respective States by their population. Art I, §9: No capitation or other direct tax shall be laid unless in proportion to the census…. 16th A: “The Congress shall have the power to lay and collect taxes on incomes from whatever source derived , without apportionment among the several States and without regard to census or enumeration.” Legislative enacts statutes Executive enforces enacted statutes Judicial interprets enacted statutes First Tier Statute Supreme Court Second Tier Committee Reports Appellate Court Third Tier Specific Congressperson Revenue Rulings Revenue Procedure Trial Court District Ct; Tax Ct; Claims Ct Fourth Tier Private Letter Rulings C OMMITTEE R EPORTS - may give reasons why the statute should be supported or opposed R EGULATIONS ULES - interpret and implement the statute R EVENUE R ULINGS - a general ruling, interpreting a specific fact pattern R EVENUE P ROCEDURE - instructions for doing certain tasks P RIVATE L ETTER R ULINGS - private rulings for an individual, by letter request, providing an interpretation on a specific fact pattern, and supposedly only for this individual (but can be cited anyway as a lower authority) A PPELLATE C OURT Hears appeals from DCt and BCt. Taxpayer’s state of residence determines which CtApp hears appeals from TaxCt. Appeal to the SCotUS at its discretion. D ISTRICT C OURT US is the named Δ and appeal is to the AppCt. Taxes must be paid first and suit is for a refund Jury trial is available --the only way to get a jury trial is to pay your taxes (jury trial’s are not guaranteed for civil procedures as they are for criminal trials) T AX C OURT Commissioner is the named Δ and appeal is to the AppCt. Only deficiency issues, taxes cannot have been paid as there are no suits for refunds No jury trial is available Includes a small claims division (<$10K) Issues Regular Opinions (authorized for publication) and T.C.M. (Tax Court Memoranda Opinions not authorized for publication but is commercially published [by Commerce Clearinghouse], so it is citable even if not official publication) A national court with 19 Tax Court judges hearing cases locally, but all 19 review cases involving important legal issues. C
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Wendy's Tax Outline - WENDYS TAXATION OUTLINE page 1 of 11...

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