Resident status (Form 6166): Changes by the IRS
have created significant delays in obtaining Form 6166.
Late elections: In an attempt to reduce the number of late-filing requests, the IRS
THE AUDIT CAP IS AVAILABLE IF THE IRS
identifies a failure during an examination.
Offers in Compromise mutually benefit the taxpayer and the IRS
based televangelist told the Times that AU's IRS
complaint was a "fright tactic" aimed at shutting up religious conservatives during the election season.
The CPA then learns that Del has retained an attorney after receiving a notice from the IRS
stating that it had no record of receiving a return for 1999 and asking whether the taxpayer filed a return for that year.
So the Washington-based National Association of Housing Cooperatives (NAHC), along with the local Council of New York Cooperatives (CNYC) and the Federation of New York Housing Cooperatives (FNYHC), are organizing to find the "right" case to use to challenge the IRS
In March, the IRS
issued Announcement 95-25, which contained proposed revenue ruling regarding the impact of certain physician recruitment incentives on the tax-exempt status of hospitals that recruited physicians for their nonemployee medical staffs or to provide services on behalf of the hospitals.
Because according to the IRS
, a compliance check is not an audit and, as will be explained in more detail in this article, if you haven't had an "audit", then your business cannot rely on the Section 530 safe haven provisions in the event of a subsequent IRS
Students who default because they don't have the money needn't worry about IRS
persecution: The income-contingent option protects them.
There are circumstances where the IRS
proposes large deficiencies which are not likely to be resolved favorably at the audit level.