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 Executive Orders & Treaties Supreme Court Second Tier Committee Reports Regulations & Rules Appellate Court Third Tier Specific Congressperson Revenue Rulings Revenue Procedure Trial Court District Ct; Tax Ct; Claims Ct Fourth Tier Private Letter Rulings IRS Announcements, Forms, & Publications C OMMITTEE R EPORTS - may give reasons why the statute should be supported or opposed R EGULATIONS & R 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.
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