Week 1 notes - Tax Avoidance vs. Tax Evasion Ch 2...

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Issues Rule (elements) 1. Act 2. Intent Apply the facts (use because in application of facts) Conclusion (Thus, Therefore, Consequently) Drag on economy – cost centers Efficiency Flat tax Avg hours per tax form 3.5 hrs 32/2 – In 1985 and 1995 there were no tax changes…only 2 years within the last 32. 1. Income taxes a. Individual income tax and corporate income tax 2. Employment Taxes a. FICA social security, FICA medicare and FUTA 3. Estate and Gift Taxes a. Taxes on transfers of property 4. Excise and Custom Taxes a. Taxes on transactions (taxes on purchase of alcohol)
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Unformatted text preview: Tax Avoidance vs. Tax Evasion Ch 2 Classification of Materials Primary or Authoratative IR Code Treasury regulations IRS Rulings Judicial Authority Secondary or reference Looseleaf tax reference services Periodicals Textbooks Treatises Published papers from tax institutes Symposia Newletters Judicial Authority US Tax Court US District Court US Court of Federal Claims First-Step Research Method Four operating divisions of IRS Other units Criminal Investigation IRS Appeals Office National Taxpayer Advocate Office of Chief Counsel...
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Week 1 notes - Tax Avoidance vs. Tax Evasion Ch 2...

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