8e-sm-13 - Federal Tax Research Eighth Edition Page 13-1...

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Federal Tax Research, Eighth Edition Page 13-1 CHAPTER 13 WORKING WITH THE IRS DISCUSSION QUESTIONS 13-1. The tax professional must be able to work with elections and other opportunities and pitfalls that are faced in working with tax administrators. Page 440 13-2. The IRS National Office is responsible for developing broad nationwide policies and programs for the administration of the tax laws. In addition, it directs, guides, coordinates, and controls the activities of its field personnel. Major functions include agency administration, taxpayer service, modernization of operations, disposition of appeals, and control of taxpayer information. Pages 441 and 442 13-3. a. The Commissioner is the IRS CEO and holds the responsibility for overall planning for the agency. The Commissioner directs, coordinates, and controls the IRS’ policies and programs. Page 440 b. The Chief Counsel is the IRS’ attorney. Rulings and other written determinations are prepared by the office of the Chief Counsel. The Chief Counsel represents the IRS in Tax Court cases and often assists in preparing proposed legislation, treaties, regulations, and executive orders. Page 442 c. The National Taxpayer Advocate administers a taxpayer-intervention system designed to resolve tax administration problems that have not been remedied through the agency’s normal channels. At least one local Advocate is located in each state. Pages 442 through 445 d. A local Taxpayer Advocate works with the National Advocate to resolve tax administration problems that have not been remedied through the agency’s normal channels. At least one local Advocate is located in each state. Page 445 13-4. These and other items were included as guaranteed to taxpayers in the various incarnations of the Taxpayers Bill of Rights. Page 445 Representation before the IRS
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Page 13-2 INSTRUCTORS MANUAL Recording an audit proceeding IRS explanation of its position Notice sent to both spouses on an audited joint return Confidentiality between taxpayer and CPA 13-5. The Math/Clerical Error program directs computer-corrected notices to be sent to the taxpayer when an obvious computational error is found. The program is part of Electronic Filing, where the IRS computer will not accept a return with such an error. The Unallowable Items program makes the same type of correction where an item seems to be in error on its face, such as claiming a deduction for federal income taxes. Neither of these notices constitutes an “audit” for IRS statistical purposes. Pages 449 and 450 13-6. The answer varies by taxpayer status, income level, and other factors. For instance an individual’s chance of audit is about one percent, but it increases significantly if a Schedule C is filed with the return. Exhibit 13-4
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8e-sm-13 - Federal Tax Research Eighth Edition Page 13-1...

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