http://www.scribd.com/people/view/102585-irs This a feed for documents on Scribd written by IRS 30 Fri, 30 Nov 2007 05:54:15 GMT Fri, 30 Nov 2007 05:54:15 GMT http://www.scribd.com/doc/548315/US-Internal-Revenue-Service-461-f-memo April 15, 2004 MEMORANDUM FOR LMSB LEADERSHIP TEAM FROM: SUBJECT: Bobby E. Scott (signed) Director, Natural Resources & Construction, LMSB Resolution of IRC section 461(f) Contested Liability Tax Shelter Issues Tax examinations involving the IRC section 461(f) contested liability tax shelter issues described in Notice 2003-77 should be completed as expeditiously as possible using existing examination processes. There will be no settlement offer on this issue; taxpayers that do not agree with our proposals may request a hearing in Appeals. Many of our ongoing examinations are resulting in ag Fri, 30 Nov 2007 05:54:15 GMT http://www.scribd.com/doc/548315/US-Internal-Revenue-Service-461-f-memo http://www.scribd.com/doc/548314/US-Internal-Revenue-Service-457-outline IRC 403(b)/ 457 Outreach Program Internal Revenue Service Section 457 Outreach IRC 403(b)/457 What Are 457 Plans? Ú Non-qualified plans of deferred compensation Ú Federal Income Tax deferred Ú FICA will apply Ú Timely agreement IRC 403(b)/457 Types of 457 Plans Ú Eligible plans – IRC 457(b) Ú Ineligible plans – IRC 457(f) IRC 403(b)/457 IRC 457 Eligible Employers Ú State and local governments & any instrumentality Ú Non-governmental entities tax exempt under IRC 501 Ú Tax exempt rural electric cooperatives IRC 403(b)/457 ELIGIBLE PARTICIPANTS Fri, 30 Nov 2007 05:54:14 GMT http://www.scribd.com/doc/548314/US-Internal-Revenue-Service-457-outline http://www.scribd.com/doc/548313/US-Internal-Revenue-Service-403b MANUAL TRANSMITTAL Department of the Treasury Internal Revenue Service 4.72.13 SEPTEMBER 24, 2001 PURPOSE This transmits complete reprint for IRM 4.72.13, Employee Plans Technical Guidance, 403(b) Plans. BACKGROUND This IRM provides guidance for examiners on how to examine a plan described in Internal Revenue Code section 403(b). NATURE OF CHANGES This transmittal reissues existing procedures in the new IRM format. IRM 4.72.13 replaces IRM 7.71 Chapter 13 using the same catalog number. These procedures have also been updated to include legislative and regulatory changes up to and i Fri, 30 Nov 2007 05:54:13 GMT http://www.scribd.com/doc/548313/US-Internal-Revenue-Service-403b http://www.scribd.com/doc/548312/US-Internal-Revenue-Service-403-outline IRC 403(b)/ 457 Outreach Program Internal Revenue Service Partnership for Compliance Tax Sheltered Annuities IRC 403(b)/457 403(b) & Voluntary Compliance Ú Examinations – 403(b)/457 – Focused and directed – work plan – Consistent approach Ú Customer Education and Outreach Ú Correction Program – EPCRS: Rev. Procedure 2001-17 IRC 403(b)/457 Measurement of Efforts Changes in Behavior Ú Employers – Pro-active Involvement Ú More use of full service vendors Ú Use of hold harmless agreements Ú Providers – Enhanced Service IRC 403(b)/457 The Primary Defects Fri, 30 Nov 2007 05:54:12 GMT http://www.scribd.com/doc/548312/US-Internal-Revenue-Service-403-outline http://www.scribd.com/doc/548311/US-Internal-Revenue-Service-403-edu-svc EMPLOYEE PLANS EDUCATIONAL SERVICES TAX-SHELTERED ANNUITY AND 457 PLANS What is a tax-sheltered annuity plan? A tax-sheltered annuity plan as provided for under section 403(b) of the Internal Revenue Code (Code) is a retirement income vehicle enabling many employees of public schools and tax-exempt organizations described in section 501(c)(3) of the Code to defer taxation on retirement savings to future years. (Generally, section 501(c)(3) tax-exempt organizations are organized and operated exclusively for religious, charitable, scientific, literary and educational purposes.) What is a 457 Fri, 30 Nov 2007 05:54:11 GMT http://www.scribd.com/doc/548311/US-Internal-Revenue-Service-403-edu-svc http://www.scribd.com/doc/548310/US-Internal-Revenue-Service-402reg [4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-126967-03] RIN 1545-BC20 Value of Life Insurance Contracts when Distributed from a Qualified Retirement Plan AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed amendments to the regulations under section 402(a) of the Internal Revenue Code regarding the amount includible in a distributee’s income when life insurance contracts are distributed by a qualified retirement plan and the treatment of property so Fri, 30 Nov 2007 05:54:11 GMT http://www.scribd.com/doc/548310/US-Internal-Revenue-Service-402reg http://www.scribd.com/doc/548307/US-Internal-Revenue-Service-38626f04 Internal Revenue Service Department of the Treasury Refer Reply to: Group: Date: Person to Contact: Employee Identification Number: Contact Telephone Number: Dear Enclosed is Form 906, Closing Agreement, under Internal Revenue Code Sections 7121 and 6224 (c), reflecting the terms of the settlement, as well as certain attachments. Under Section 4 of Announcement 2004-46, the Closing Agreement must be signed and returned within 30 days of the date of this letter to the address above. The tax deficiency, any applicable penalties, and interest are shown on the enclosed Form 4549-A, Fri, 30 Nov 2007 05:54:07 GMT http://www.scribd.com/doc/548307/US-Internal-Revenue-Service-38626f04 http://www.scribd.com/doc/548306/US-Internal-Revenue-Service-35391b03 If you are a low income taxpayer who cannot afford professional tax assistance during audits of your federal income tax return, you may qualify for help from Low Income Taxpayer Clinics or other organizations that provide free assistance in tax disputes. Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the Internal Revenue Service in audit, appeals, and collection issues, for free or for a nominal charge. Low Income Taxpayer Clinics receive partial funding from the IRS. However, the clinics and their volunteers are completely independent of and are not associated with Fri, 30 Nov 2007 05:54:07 GMT http://www.scribd.com/doc/548306/US-Internal-Revenue-Service-35391b03 http://www.scribd.com/doc/548305/US-Internal-Revenue-Service-351-qa-supplement Supplemental Questions and Answers Revenue Procedure 2002-67 February 27, 2003 Question 1: Holding Company (HC) was the parent of an affiliated group filing a consolidated tax return including Subsidiary (S). Before October 19, 1999, S engaged in a contingent liability transaction. On the HC consolidated tax return for the year in which the contingent liability transaction occurred, HC reported the purported capital loss resulting from S’s sale of the stock it received in the purported section 351 transaction. Further the contingent liability transaction resulted in claimed capital loss carr Fri, 30 Nov 2007 05:54:06 GMT http://www.scribd.com/doc/548305/US-Internal-Revenue-Service-351-qa-supplement http://www.scribd.com/doc/548304/US-Internal-Revenue-Service-301 [Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6707-1T] [Page 423-425] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Additions to the Tax and Additional Amounts--Table of Contents Sec. 301.6707-1T Questions and answers relating to penalties for failure to furnish information regarding tax shelters. The following questions and answers relate to the penalties imposed by section 6707 of the Internal Revenue Code of 1954, as added by se Fri, 30 Nov 2007 05:54:06 GMT http://www.scribd.com/doc/548304/US-Internal-Revenue-Service-301 http://www.scribd.com/doc/548301/US-Internal-Revenue-Service-29index-to-fin-0602 INDEX TO ARTICLES IRS FISHING INFORMATION NEWSLETTER TOPIC 2001 Advance Payments Bad Debt - Deduction Allowed if Fish Buyer Can't Pay? Capital Construction Fund Are Nets a Qualified Withdrawal? In General Qualified and Nonqualified Withdrawals Collection Issues Collection Appeals Program Collection Due Process Collection Process, In General Installment Agreements Installment Agreements Offer in Compromise Offer in Compromise Crew Members Certain Crew are Self-Employed, Not Employees Criteria for Self-Employed Crew Foreign Crewmembers Depreciation Useful Life of Fish Process Equipment Useful Li Fri, 30 Nov 2007 05:54:04 GMT http://www.scribd.com/doc/548301/US-Internal-Revenue-Service-29index-to-fin-0602 http://www.scribd.com/doc/548300/US-Internal-Revenue-Service-29749i02 · Publication 3605 (Rev. 09-2002) Cat. No. 29749Q · · · · Fast Track Mediation A Process for Prompt Resolution of Tax Issues Qualifications The Internal Revenue Service now offers fast track mediation services to help taxpayers resolve many disputes resulting from: · examinations (audits) · offers in compromise · trust fund recovery penalties · other collection actions (for example, certain qualifying collection due process cases) Most cases that are not docketed in any court qualify for fast track mediation. Advantages Fast Track Mediation offers: § an expedited process Fri, 30 Nov 2007 05:54:04 GMT http://www.scribd.com/doc/548300/US-Internal-Revenue-Service-29749i02 http://www.scribd.com/doc/548299/US-Internal-Revenue-Service-28fin-jun02 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 4, Issue 3 Circulation 498 June 2002 Message from the Editor Thanks to those of you that have provided input via questions and/or article suggestions. If there is a topic that you would like addressed in an upcoming newsletter, or if you have a fishing-related question you would like answered, please send us your topic ideas and questions and we will make certain they are addressed in future issues. This edition of the newsletter contains the second installment in a series of articles on Health Insur Fri, 30 Nov 2007 05:54:03 GMT http://www.scribd.com/doc/548299/US-Internal-Revenue-Service-28fin-jun02 http://www.scribd.com/doc/548298/US-Internal-Revenue-Service-27fin-apr02 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 4, Issue 2 Circulation 490 April 2002 Message from the Editor It is our goal to make this newsletter the most useful and informative to you as possible. If there is a topic that you would like addressed in an upcoming newsletter, or if you have a fishing-related question you would like answered, please send us your topic ideas and questions and we will make certain they are addressed in future issues. This edition of the newsletter contains an update on tax law changes and the first installment in a Fri, 30 Nov 2007 05:54:02 GMT http://www.scribd.com/doc/548298/US-Internal-Revenue-Service-27fin-apr02 http://www.scribd.com/doc/548297/US-Internal-Revenue-Service-27877d00 M O D E R N I Z I N G A M E R I C A ’ S T A X A G E N C Y Document 11052 (Rev. 4-2000) Catalog Number 27877P 2000 IRS O RGANIZATION B LUEPRINT IRS Organization Blueprint 2000 Table of Contents Foreword Chapter 1 Overview Chapter 2 W&I Chapter 3 SB/SE Chapter 4 LMSB Chapter 5 TE/GE Chapter 6 Chief Counsel Chapter 7 Appeals …………….………………………………………. …………….………………………………………. …………….………………………………………. …………………………………… Fri, 30 Nov 2007 05:54:01 GMT http://www.scribd.com/doc/548297/US-Internal-Revenue-Service-27877d00 http://www.scribd.com/doc/548296/US-Internal-Revenue-Service-26fin-jan02 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 4, Issue 1 Circulation 460 January 2002 Message from the Editor The beginning of a New Year marks the time we all should begin to organize our records in anticipation of timely filing tax returns. It's also an excellent time to make a resolution to better arrange income and expense records so that the annual task is made much easier. To assist you in keeping better records keep in mind and review again last month’s newsletter for the article on Recordkeeping Guidelines. This edition of the newslett Fri, 30 Nov 2007 05:53:58 GMT http://www.scribd.com/doc/548296/US-Internal-Revenue-Service-26fin-jan02 http://www.scribd.com/doc/548295/US-Internal-Revenue-Service-25fin-nov-dec01 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 3, Issue 10 Circulation 458 November/December 2001 Message from the Editor This edition of the Fishing Information Newsletter (“FIN”) will be my last as the editor. I have enjoyed serving as the editor since April of this year, and have appreciated your comments, questions, and suggestions for articles. As I’ve said before, it is our goal to make the FIN as useful to you as possible; your input is a great help in reaching this goal. Nancy Burke, an Anchorage, Alaska Revenue Agent who is very ex Fri, 30 Nov 2007 05:53:58 GMT http://www.scribd.com/doc/548295/US-Internal-Revenue-Service-25fin-nov-dec01 http://www.scribd.com/doc/548294/US-Internal-Revenue-Service-24fin-oct01 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 3, Issue 09 Circulation 456 October 2001 Message from the Editor The offer in compromise article in this edition of the Fishing Information Newsletter (FIN) concludes our series on collection issues. Of course, we would be happy to address other collection issues that you may suggest. Just send us an email, write, or call. This newsletter also includes an article on net operating losses that we hope you will find helpful. The November newsletter is the last that will be published under my editorship. Fri, 30 Nov 2007 05:53:57 GMT http://www.scribd.com/doc/548294/US-Internal-Revenue-Service-24fin-oct01 http://www.scribd.com/doc/548293/US-Internal-Revenue-Service-23fin-sep01 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 3, Issue 08 Circulation 455 September 2001 Message from the Editor The September Fishing Information Newsletter (FIN) continues our series of articles on collection issues with an article on installment agreement procedures. Thanks to a question submitted by a FIN subscriber, we are happy to provide an article that addresses the tax issues that must be considered when employing a foreign crewmember. In the past we have solicited your questions and suggestions in various ways. In the November 1999 FIN Fri, 30 Nov 2007 05:53:56 GMT http://www.scribd.com/doc/548293/US-Internal-Revenue-Service-23fin-sep01 http://www.scribd.com/doc/548292/US-Internal-Revenue-Service-22index-to-fin-0801 INDEX TO ARTICLES IRS FISHING INFORMATION NEWSLETTER TOPIC 2001 Advance Payments Bad Debt - Deduction Allowed if Fish Buyer Can't Pay? Capital Construction Fund Are Nets a Qualified Withdrawal? In General Qualified and Nonqualified Withdrawals Collection Issues Collection Appeals Program Collection Due Process Collection Process, In General Installment Agreements Offer in Compromise Crew Members Certain Crew are Self-Employed, Not Employees Criteria for Self-Employed Crew Depreciation Useful Life of Fish Process Equipment Useful Life of Fishing Vessel Estimated Tax & Estimated Tax Penalty Defi Fri, 30 Nov 2007 05:53:55 GMT http://www.scribd.com/doc/548292/US-Internal-Revenue-Service-22index-to-fin-0801 http://www.scribd.com/doc/548291/US-Internal-Revenue-Service-2290rulesty2007v5-0 Tax Year 2007 2290 Business Rules Modernized e-file 2290 BUSINESS RULES FOR TAX YEAR 2007 Version 2007v5.0 Rule Number Rule Text Error Category Data Mismatch Missing Document Missing Data Incorrect Data Missing Document Incorrect Data Math Error Missing Data Severity Change from 2007v4.0 to 2007v5.0 F2290-001 F2290-002 F2290-003 F2290-004 F2290-005 F2290-006 F2290-007 F2290-008 Form 2290, Part I, Line 2 must equal Form 2290, "Tax Computation", Item "Totals" column (4). If Form 2290, Part I, Line 3 has a non-zero value, then "Taxable Gross Weight Increase Worksheet" [TGWIncreaseWor Fri, 30 Nov 2007 05:53:54 GMT http://www.scribd.com/doc/548291/US-Internal-Revenue-Service-2290rulesty2007v5-0 http://www.scribd.com/doc/548290/US-Internal-Revenue-Service-2290rulesty2007v4-0 Tax Year 2007 2290 Business Rules Modernized e-file 2290 BUSINESS RULES FOR TAX YEAR 2007 Version 2007v4.0 Rule Number Rule Text Error Category Data Mismatch Missing Document Missing Data Incorrect Data Missing Document Incorrect Data Math Error Missing Data Severity Change from 2007v3.0 to 2007v4.0 F2290-001 F2290-002 F2290-003 F2290-004 F2290-005 F2290-006 F2290-007 F2290-008 Form 2290, Part I, Line 2 must equal Form 2290, "Tax Computation", Item "Totals" column (4). If Form 2290, Part I, Line 3 has a non-zero value, then "Taxable Gross Weight Increase Worksheet" [TGWIncreaseWor Fri, 30 Nov 2007 05:53:53 GMT http://www.scribd.com/doc/548290/US-Internal-Revenue-Service-2290rulesty2007v4-0 http://www.scribd.com/doc/548289/US-Internal-Revenue-Service-2290businessruleupdatesty2007v5009172007 Tax Year 2007 2290 Business Rules Modernized e-file 2290 BUSINESS RULE UPDATES FOR TAX YEAR 2007 VERSION 2007v5.0 This document lists all updates to 2290 business rules version 2007v5.0 9/17/2007 UPDATES Rule Number Rule Text Error Category Duplicate Condition Duplicate Condition Severity Tax Type Changes to version 2007v5.0 New R0000-909 R0000-910 If "Amended Return" or (Superseded for 1120/1120S) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indi Fri, 30 Nov 2007 05:53:53 GMT http://www.scribd.com/doc/548289/US-Internal-Revenue-Service-2290businessruleupdatesty2007v5009172007 http://www.scribd.com/doc/548288/US-Internal-Revenue-Service-21fin-aug01 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 3, Issue 07 Circulation 451 August 2001 Message from the Editor Although we previously indicated that the next Fish Information Newsletter (FIN) would be issued in September, we are issuing an August FIN since we have had reports that some fishers have received estimated tax penalty notices which they feel are wrong. This FIN provides the procedures you should follow if you feel you have been incorrectly assessed the estimated tax penalty. The Collection Appeals Program (CAP) article continues our se Fri, 30 Nov 2007 05:53:52 GMT http://www.scribd.com/doc/548288/US-Internal-Revenue-Service-21fin-aug01 http://www.scribd.com/doc/548287/US-Internal-Revenue-Service-20fin-jul01 Fishing Information Newsletter News You Can Use from the Internal Revenue Service Volume 3, Issue 06 Circulation 449 July 2001 Message from the Editor The Collection Due Process article in this edition of the Fishing Information Newsletter FIN begins our series of four planned articles on collection issues. The August/September issue will discuss the Collection Appeals Program (CAP), followed by articles on installment agreements and offers in compromise. If there are any other collection issues you would like addressed in the FIN, please send us your suggestions/questions to one of the Fri, 30 Nov 2007 05:53:51 GMT http://www.scribd.com/doc/548287/US-Internal-Revenue-Service-20fin-jul01 http://www.scribd.com/doc/548285/US-Internal-Revenue-Service-2008-objectives-report-to-congress-v2 The National Taxpayer Advocate’s Report to Congress Fiscal Year 2008 Objectives June 30, 2007 YOUR VOICE AT THE IRS INTRODUCTION ..................................................................................................V CHALLENGES FACING THE TAXPAYER ADVOCATE SERVICE ........VII PLANNING FOR AND ENABLING EFFECTIVE ADVOCACY................VIII Recruitment, Training, and Retention.....................................................viii Targeted Recruitment Efforts .....................................................................ix TAS Case Intake Strategy .............. Fri, 30 Nov 2007 05:53:50 GMT http://www.scribd.com/doc/548285/US-Internal-Revenue-Service-2008-objectives-report-to-congress-v2 http://www.scribd.com/doc/548284/US-Internal-Revenue-Service-2008-irsacirpac-meetings Communications & Liaison (C&L) Advisory Council/Committee 2008 Advisory Council/Committee Meetings January 29-30 January 30-31 April 29-30 May 6-7 June 10-11 July 29-30 August 12-13 September 16-17 October 28-29 November 18-19 IRPAC Orientation/Working Session IRSAC Orientation/Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session/Public Meeting IRSAC Working Session/Public Meeting 2008 ADVISORY COUNCIL/COMMITTEE MEETINGS Fri, 30 Nov 2007 05:53:48 GMT http://www.scribd.com/doc/548284/US-Internal-Revenue-Service-2008-irsacirpac-meetings http://www.scribd.com/doc/548283/US-Internal-Revenue-Service-2008-data-dictionary IRS Draft Performance Measures 2008 Data Dictionary Definition of Measures Terms r Outcome Measures describe the intended result from carrying out a program or activity. They define an event or condition that is external to the program or activity that is of direct importance to the intended beneficiaries and/or the public. r Output Measures describe the level of activity that will be provided over a period of time, including a description of the characteristics (e.g., timeliness) established as standards for the activity. r Efficiency Measures capture the operation’s skillfulness in exe Fri, 30 Nov 2007 05:53:47 GMT http://www.scribd.com/doc/548283/US-Internal-Revenue-Service-2008-data-dictionary http://www.scribd.com/doc/548282/US-Internal-Revenue-Service-2008-credit-card-bulk-provider-requirements 2008 Credit Card Bulk Provider Requirements CREDIT CARD BULK PROVIDER REQUIREMENTS 1 Revised 06/11/07 v 6.1 2008 Credit Card Bulk Provider Requirements Nature of Changes Date/Version 08/02/2006, v5 03/06/2007, v6 Page 76 3 14 17 20 34 92 93 101 104 104 104 106 108 112 112 Paragraph Notes for T 4A10 TOC 2.A.3 2.A. 2.D 4.A 4.C 4.D 4.E 5.A. 5.B.4 5.B.4.C 5.B.4.E 5.B.12, 13 & 14 First paragraph First paragraph Change Description Separated IMF tax types IF&P/Stand Alone Added two chapters, adjusted page numbers Rmvd phone number; added web address Added GE & IEA Segments Changed Fri, 30 Nov 2007 05:53:45 GMT http://www.scribd.com/doc/548282/US-Internal-Revenue-Service-2008-credit-card-bulk-provider-requirements http://www.scribd.com/doc/548280/US-Internal-Revenue-Service-2007-vitatce-trng-spplmt-tech-updates Internal Revenue Service TY 2006 VITA/TCE Training Supplement - Technical Updates (12/2006) Recent tax law changes effective after the publication of the VITA/TCE training products and critical technical updates are conveyed in the chart below. Please make pen and ink changes to your training material. Product Publication 678 Lesson/Topic Lesson 1 Page 22 Supplemental/revised content Example 2 - replace the 5th sentence with the following - The divorce decree does not specify who could claim the dependency exemptions. Answers to Exercises - Change the answer to exercise 1c Fri, 30 Nov 2007 05:53:43 GMT http://www.scribd.com/doc/548280/US-Internal-Revenue-Service-2007-vitatce-trng-spplmt-tech-updates http://www.scribd.com/doc/548279/US-Internal-Revenue-Service-2007-vitatce-trng-content-clarif Internal Revenue Service TY 2006 VITA/TCE Training Content Clarification (12/2006) The following information further explains and clarifies information conveyed in the VITA/TCE training products shown below. This information should be used in conjunction with the technical updates in the training supplement. Product Lesson/Topic Highlights Important Tax Law Changes for 2006 Page Supplemental/revised content Top of page - 2nd topic: Distributions Made Directly By Trustee To Certain Charities - Add sentence For additional information on reporting this type of distribution, see Fri, 30 Nov 2007 05:53:42 GMT http://www.scribd.com/doc/548279/US-Internal-Revenue-Service-2007-vitatce-trng-content-clarif http://www.scribd.com/doc/548278/US-Internal-Revenue-Service-2007-vitatce-f-67446745 Internal Revenue Service TY 2006 VITA/TCE Test Materials Clarification (12/12/2006) The following information further explains and clarifies information conveyed in the VITA/TCE training products shown below. Product(s) FORM 6744 TEST Form 6744 Test Lesson/Topic Page(s) Supplemental/revised content All Scenarios Form 6744 Test Basic Scenario 3 Basic Scenario 5 Basic Scenario 5 1-20 1-34 1-28 Form 6744 Test Unless stated otherwise, the taxpayer is not eligible for a telephone excise tax refund. NOTE: At the time the scenarios were being developed, all the details regarding Fri, 30 Nov 2007 05:53:41 GMT http://www.scribd.com/doc/548278/US-Internal-Revenue-Service-2007-vitatce-f-67446745 http://www.scribd.com/doc/548277/US-Internal-Revenue-Service-2007-tax-forums-conference-and-exhibition-schedule THE 2007 IRS NATIONWIDE TAX FORUMS AND EXHIBITION SCHEDULE CONFERENCE DATES AND HOTEL INFORMATION (NOTE: You must specify that you are attending the "IRS Tax Forum" in order to receive the special room rates.) CITY CONFERENCE DATE RESERVATION TELEPHONE NO. ROOM RATE (SINGLE) RATE CUT OFF DATE HOTEL ADDRESS ATLANTA, GA JULY 17 - 19 (800) 445-8667 ROOM RATE: $140 June 25, 2007 (800) 445-8667 ROOM RATE: $155 July 9, 2007 (888) 746-7482 ROOM RATE: $119 July 18, 2007 (800) 445-8667 ROOM RATE: $229 August 6, 2007 (800) 445-8667 ROOM RATE: $134 August 18, 2007 (407) 939-1020 ROOM RATE: $14 Fri, 30 Nov 2007 05:53:41 GMT http://www.scribd.com/doc/548277/US-Internal-Revenue-Service-2007-tax-forums-conference-and-exhibition-schedule http://www.scribd.com/doc/548276/US-Internal-Revenue-Service-2007-objectives-report-vol-ii-ral-final National Taxpayer Advocate’s 2007 Objectives Report to Congress Volume II The Role Of The IRS In The Refund Anticipation Loan Industry June 30, 2006 Table of Contents Introduction.................................................................................................................................... 2 Background ................................................................................................................................... 3 General Uses of Refund Anticipation Loans ............................................................................ 3 IRS Ov Fri, 30 Nov 2007 05:53:39 GMT http://www.scribd.com/doc/548276/US-Internal-Revenue-Service-2007-objectives-report-vol-ii-ral-final http://www.scribd.com/doc/548275/US-Internal-Revenue-Service-2007-objectives-report-appendices-final National Taxpayer Advocate’s 2007 Objectives Report to Congress Appendices June 30, 2006 APPENDIX I: EVOLUTION OF THE OFFICE OF THE TAXPAYER ADVOCATE The Office of the Taxpayer Ombudsman was created by the Internal Revenue Service in 1979 to serve as the primary advocate, within the IRS, for taxpayers. This position was codified in the Taxpayer Bill of Rights (TBOR 1), included in the Technical and Miscellaneous Revenue Act of 1988, (TAMRA), Pub. L. 100-647. In TBOR 1, Congress granted the Ombudsman the statutory authority to issue a Taxpayer Assistance Order (TAO) “if, in the de Fri, 30 Nov 2007 05:53:38 GMT http://www.scribd.com/doc/548275/US-Internal-Revenue-Service-2007-objectives-report-appendices-final http://www.scribd.com/doc/548274/US-Internal-Revenue-Service-2007-litc-application LITC Low Income Taxpayer Clinic > Access to Representation > Outreach and Education for Taxpayers Who Speak English as a Second Language 2 00 7 G RANT A PPLI CATIO N P ac k a g e a n d G u id e l i n e s May 2006 Dear Prospective Low Income Taxpayer Clinic Grant Applicant: I am pleased to announce the opening of the 2007 Low Income Taxpayer Clinic (LITC) grant application period. This year, the application deadline is 4:00 pm on Friday, July 7, 2006. The Taxpayer Advocate Service (TAS) is committed to enhancing the LITC Program’s quality and coverage. The 2007 LITC grant applicati Fri, 30 Nov 2007 05:53:36 GMT http://www.scribd.com/doc/548274/US-Internal-Revenue-Service-2007-litc-application http://www.scribd.com/doc/548273/US-Internal-Revenue-Service-2007-irsac-public-meeting-brief-book INTERNAL REVENUE SERVICE ADVISORY COUNCIL PUBLIC MEETING NOVEMBER 15, 2007 1111 CONSTITUTION AVENUE NW WASHINGTON, DC _____________________________ INTERNAL REVENUE SERVICE ADVISORY COUNCIL 2007 PUBLIC MEETING BRIEFING BOOK TABLE OF CONTENTS I. GENERAL REPORT OF THE INTERNAL REVENUE SERVICE ADVISORY COUNCIL II. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - WAGE & INVESTMENT SUBGROUP REPORT III. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - LARGE & MIDSIZE BUSINESS SUBGROUP REPORT IV. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - SMALL BUSINESS/SELF-EMPLOYED SUBGROUP REPORT V. INTERNAL Fri, 30 Nov 2007 05:53:34 GMT http://www.scribd.com/doc/548273/US-Internal-Revenue-Service-2007-irsac-public-meeting-brief-book http://www.scribd.com/doc/548272/US-Internal-Revenue-Service-2007-irsacirpac-meetings-1 Communications & Liaison (C&L) Advisory Council/Committee 2007 Advisory Council/Committee Meetings January 24-25 April 24-25 May 22-23 June 19-20 July 24-25 August 14-15 September 18-19 October 23-24 November 14-15 IRPAC Orientation/Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session IRSAC Working Session IRPAC Working Session & Public Meeting IRSAC Working Session & Public Meeting 2007 ADVISORY COUNCIL/COMMITTEE MEETINGS Fri, 30 Nov 2007 05:53:33 GMT http://www.scribd.com/doc/548272/US-Internal-Revenue-Service-2007-irsacirpac-meetings-1 http://www.scribd.com/doc/548271/US-Internal-Revenue-Service-2007-irpac-bios-2- Information Reporting Program Advisory Committee 2007 Member Biographies Chandra Bhansali Mr. Bhansali has been President and co-founder of AccountantsWorld since 2000, located in Hauppauge, NY. AccountantsWorld offers an array of products and services to accountants including: AccountantsWorld.com—a portal for accountants and with over 100,000 members that is one of the most widely used resources for tax and accounting information, Payroll Relief—an online payroll processing center designed exclusively for accountants to help them offer payroll services to their clients, and Accounting Re Fri, 30 Nov 2007 05:53:32 GMT http://www.scribd.com/doc/548271/US-Internal-Revenue-Service-2007-irpac-bios-2- http://www.scribd.com/doc/548270/US-Internal-Revenue-Service-2007-filing-season-rmdr-tetr-022607- Filing Season Reminder February 26, 2007 Filing Season Reminders should be distributed to all non-AARP volunteers preparing or reviewing tax returns at volunteer tax assistance sites. Telephone Excise Tax Refund (TETR) The Internal Revenue Service is refunding federal excise taxes paid on longdistance charges billed after February 28, 2003 and before August 1, 2006. As a volunteer return preparer, you can help in this effort by ensuring that every return you prepare for a person who qualifies for the TETR receives it. TETR Facts: • TETR is a one-time reimbursement (shown as a refund Fri, 30 Nov 2007 05:53:31 GMT http://www.scribd.com/doc/548270/US-Internal-Revenue-Service-2007-filing-season-rmdr-tetr-022607- http://www.scribd.com/doc/548267/US-Internal-Revenue-Service-2006junereportfinal The National Taxpayer Advocate’s Fiscal Year 2006 Objectives Report to Congress June 30, 2005 The National Taxpayer Advocate’s Report to Congress Fiscal Year 2006 Objectives Table of Contents INTRODUCTION ........................................................................................................................................ 1 POST-RRA 98 TAX ADMINISTRATION ........................................................................................................ 1 IRS PARTNERSHIP WITH TAS ............................................................................. Fri, 30 Nov 2007 05:53:30 GMT http://www.scribd.com/doc/548267/US-Internal-Revenue-Service-2006junereportfinal http://www.scribd.com/doc/548266/US-Internal-Revenue-Service-2006-wkbk-ansrs-comp-probs-rev-020707 020707 Training Problems Answers Using TaxWise 2006 Following are the answers to the Comprehensive Problems using TW06. Add the Tax Refund (Balance Due) information to Pub 678W with a note (TW 2006). For example, the Line 7 on page 81 information should be added on page 81. NOTE: Taxpayers have verified that they are eligible for the Telephone Excise Tax Credit with the exception of those claimed as a dependent on another person's tax return. Assume that last year's State Sales tax was deducted on Sch A. Problem A - Davidson Tax Refund (Balance Due) Page Number Line Number Notes 11 3163 12 Fri, 30 Nov 2007 05:53:27 GMT http://www.scribd.com/doc/548266/US-Internal-Revenue-Service-2006-wkbk-ansrs-comp-probs-rev-020707 http://www.scribd.com/doc/548265/US-Internal-Revenue-Service-2006-litc-grants 2006 Matching Grants to Low Income Taxpayer Clinics (Listed Alphabetically by State, City and Organization) Amount of Name of Organization City State Award Alaska Business Development Center Anchorage AK $40,000 Birmingham Business Resource Center, Inc Birmingham AL $30,000 Lawson State Community College LITC Birmingham AL $25,000 West Delta Economic Education Resource Service AR $30,000 Memphis University of Arkansas at Little Rock School Little Rock AR $80,000 of Law Community Legal Services, Inc. Phoenix AZ $85,000 DNA – People’s Legal Services, Inc. Window Rock AZ $15,000 United Way of Fri, 30 Nov 2007 05:53:27 GMT http://www.scribd.com/doc/548265/US-Internal-Revenue-Service-2006-litc-grants http://www.scribd.com/doc/548264/US-Internal-Revenue-Service-2006-irsac-public-meeting INTERNAL REVENUE SERVICE ADVISORY COUNCIL PUBLIC MEETING NOVEMBER 15, 2006 HYATT REGENCY WASHINGTON CAPITOL HILL 400 NEW JERSEY AVENUE, NW WASHINGTON, DC _____________________________ INTERNAL REVENUE SERVICE ADVISORY COUNCIL PUBLIC MEETING BRIEFING BOOK NOVEMBER 15, 2006 TABLE OF CONTENTS I. AGENDA II. GENERAL REPORT OF THE INTERNAL REVENUE SERVICE ADVISORY COUNCIL III. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - WAGE & INVESTMENT SUBGROUP REPORT IV. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - LARGE & MIDSIZE BUSINESS SUBGROUP REPORT V. INTERNAL REVENUE SERVICE ADVISORY COUNCIL - Fri, 30 Nov 2007 05:53:22 GMT http://www.scribd.com/doc/548264/US-Internal-Revenue-Service-2006-irsac-public-meeting http://www.scribd.com/doc/548263/US-Internal-Revenue-Service-2006-irpac-public-meeting INFORMATION REPORTING PROGRAM ADVISORY COMMITTEE PUBLIC MEETING NOVEMBER 16, 2006 1111 CONSTITUTION AVENUE NW WASHINGTON, DC _____________________________ INFORMATION R EPORTING PROGRAM ADVISORY COMMITTEE GENERAL R EPORT M ARTHA BELL, CHAIR PAUL HELLER, VICE-CHAIR CHANDRA BHANSALI KAREN BOTVIN HOLLY A. C ARLIN DAVID A. CORTHELL M ARIANNE COUCH ERICA DINNER CHARLES F. EGENDER BARRY C. FAISON ROBERT J. FOLEY DEBRA L. HEIKKINEN EDWARD J. JENNINGS VIRGIL A. JULIAN SAMUEL W. KERCH KATHERINE S. KINNICUTT STEVEN A. NEISS RACHEL J. PALIOTTI PATRICIA A. RHODES REGINA T ARPLEY FAYE TOUCHET JAN Fri, 30 Nov 2007 05:53:17 GMT http://www.scribd.com/doc/548263/US-Internal-Revenue-Service-2006-irpac-public-meeting http://www.scribd.com/doc/548262/US-Internal-Revenue-Service-2006-foia-report FREEDOM OF INFORMATION ACT ANNUAL REPORT INTERNAL REVENUE SERVICE Fiscal Year 2006 October 1, 2005 through September 30, 2006 I. Basic Information Regarding the Report A. Questions concerning this report may be directed to: Chief, Office of Disclosure Internal Revenue Service 1111 Constitution Avenue, N,W. Washington, DC 20224 SE:S:CLD:GLD:D:Room 7562 B. This report is available on the internet at: http://www.irs.gov/foia/index.html. C. Copies of this report may be requested at the address provided in A. above. II. How to Make a FOIA Request A. FOIA requests for IRS records may be sent to any Fri, 30 Nov 2007 05:53:15 GMT http://www.scribd.com/doc/548262/US-Internal-Revenue-Service-2006-foia-report http://www.scribd.com/doc/548259/US-Internal-Revenue-Service-2006-arc-vol-1-cover-section-1 2006 volume 1 INTERNAL REVENUE SERVICE This page intentionally left blank. The National Taxpayer Advocate gratefully dedicates this report to the remarkable employees of the Taxpayer Advocate Service, who day in and day out serve America’s taxpayers. Through their commitment to helping taxpayers, they manage to do more with less. Our tax system is better as a result of their efforts. To Janet Altman Spragens A fearless champion of the rights of low income taxpayers, a sage mentor to many in the tax world, and a good friend. In memoriam. preface p r e fa c e HONOrabLe Fri, 30 Nov 2007 05:53:12 GMT http://www.scribd.com/doc/548259/US-Internal-Revenue-Service-2006-arc-vol-1-cover-section-1 http://www.scribd.com/doc/548258/US-Internal-Revenue-Service-2006-arc-section-5 1 ta x P a y e R a d v o c a t e s e R v i c e toP 25 case advocacy issues t o P 2 5 c a s e a d v o c a c y i s s u e s F o R F y 2 0 0 6 i d e N t i F i e d b y ta m i s R e c e i P t s Core Issue Code 95x 71x Description Criminal Investigation Levies Processing amended returns Earned Income Tax Credit (EITC) Injured spouse claim Processing original returns Expedite refund requests Recons/SFR/6020b/audit Closed automated underreporter Open audit Liens Copies of returns/transcripts/reports/FOIA Other document processing issues TDI - SFR/6020b Open automated underreporter Other re Fri, 30 Nov 2007 05:53:06 GMT http://www.scribd.com/doc/548258/US-Internal-Revenue-Service-2006-arc-section-5 http://www.scribd.com/doc/548257/US-Internal-Revenue-Service-2006-arc-section4 case aNd systemic advocacy case advocacy Introduction Internal Revenue Code (IRC) § 780* requires the National Taxpayer Advocate to report to Congress annually on the activities of the Office of the Taxpayer Advocate.1 Fiscal year 2006 presented several challenges for Taxpayer Advocate Service case advocacy due to increasing case levels influenced by IRS activities and external factors (e.g., new legislation, natural disasters, and the general economic environment).2 As Table *.1 illustrates, most (nearly *7 percent) TAS cases are referred to us by the IRS business operating divisions (BOD Fri, 30 Nov 2007 05:53:04 GMT http://www.scribd.com/doc/548257/US-Internal-Revenue-Service-2006-arc-section4 http://www.scribd.com/doc/548256/US-Internal-Revenue-Service-2006-arc-section3 T H E m O S T L i T i G A T E d TA x i S S U E S m O S T L i T i G AT E d i S S U E S : i N T R O d U c T i O N Internal Revenue Code § 7*0*(c)(*)(B)(ii)(X) requires the National Taxpayer Advocate to identify the ten tax issues most often litigated in the federal courts, classified by type of taxpayer affected. Through analysis of these issues, the National Taxpayer Advocate will, if appropriate, make recommendations designed to mitigate disputes that result in litigation. The recommendations included in this analysis could minimize some of the litigation covered in this section. Taxpayer Fri, 30 Nov 2007 05:53:03 GMT http://www.scribd.com/doc/548256/US-Internal-Revenue-Service-2006-arc-section3 http://www.scribd.com/doc/548255/US-Internal-Revenue-Service-2006-arc-section2-v2 L E G i S L AT i v E R E c O M M E N d AT i O N S iNTROdUcTiON Section 7803(c)(2)(B)(ii)(VIII) of the Internal Revenue Code requires the National Taxpayer Advocate to include in her Annual Report to Congress, among other things, legislative recommendations to resolve problems encountered by taxpayers. The chart that appears immediately following this Introduction summarizes congressional action on legislative recommendations the National Taxpayer Advocate has proposed in her 2001 through 2005 Annual Reports to Congress.1 The Office of the Taxpayer Advocate places a high priority on working Fri, 30 Nov 2007 05:53:02 GMT http://www.scribd.com/doc/548255/US-Internal-Revenue-Service-2006-arc-section2-v2 http://www.scribd.com/doc/548254/US-Internal-Revenue-Service-2006-arc-report-card-0907-update 2006 Annual Report to Congress: The Most Serious Problems Encountered By Taxpayers 2006 ARC – MSP Topic #1 – ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS Problem The National Taxpayer Advocate believes that the most serious problem facing taxpayers today is the complexity of the Internal Revenue Code, and the poster child for tax-law complexity is the Alternative Minimum Tax for individuals (AMT). The AMT is a parallel and complex tax structure that is imposed on top of the regular tax structure. While the AMT was originally designed to prevent wealthy taxpayers from escaping tax liability Fri, 30 Nov 2007 05:53:00 GMT http://www.scribd.com/doc/548254/US-Internal-Revenue-Service-2006-arc-report-card-0907-update http://www.scribd.com/doc/548253/US-Internal-Revenue-Service-2006-arc-report-card-090607-update 2006 Annual Report to Congress: The Most Serious Problems Encountered By Taxpayers 2006 ARC – MSP Topic #1 – ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS Problem The National Taxpayer Advocate believes that the most serious problem facing taxpayers today is the complexity of the Internal Revenue Code, and the poster child for tax-law complexity is the Alternative Minimum Tax for individuals (AMT). The AMT is a parallel and complex tax structure that is imposed on top of the regular tax structure. While the AMT was originally designed to prevent wealthy taxpayers from escaping tax liability Fri, 30 Nov 2007 05:52:59 GMT http://www.scribd.com/doc/548253/US-Internal-Revenue-Service-2006-arc-report-card-090607-update http://www.scribd.com/doc/548249/US-Internal-Revenue-Service-2006df1120ssm3 SCHEDULE M-3 (Form 1120S) Department of the Treasury Internal Revenue Service Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More Attach to Form 1120S. See separate instructions. OMB No. 1545-0123 Name of corporation Part I Financial Information and Net Income (Loss) Reconciliation 1a Did the corporation prepare a certified audited income statement for the period ending with or within this taxable year? Yes. Skip line 1b and complete lines 2 through 11 with respect to that income statement. No. Go to line 1b. b Did the corporation pr Fri, 30 Nov 2007 05:52:56 GMT http://www.scribd.com/doc/548249/US-Internal-Revenue-Service-2006df1120ssm3 http://www.scribd.com/doc/548248/US-Internal-Revenue-Service-2006df1065sm3 SCHEDULE M-3 (Form 1065) Department of the Treasury Internal Revenue Service Net Income (Loss) Reconciliation for Certain Partnerships Attach to Form 1065 or Form 1065-B. See separate instructions. OMB No. 1545-0123 Name of partnership This Schedule M-3 is being filed because (check all that apply): A B C D The amount of the partnership’s total assets at the end of the tax year is equal to $10 million or more. The amount of the partnership’s adjusted total assets for the year is equal to $10 million or more. If box B is checked, enter the amount of adjusted total assets f Fri, 30 Nov 2007 05:52:55 GMT http://www.scribd.com/doc/548248/US-Internal-Revenue-Service-2006df1065sm3 http://www.scribd.com/doc/548247/US-Internal-Revenue-Service-20062007pgp DEPARTMENT OF THE TREASURY Washington, DC 20220 March 12, 2007 Department of the Treasury First Periodic Update of the 2006-2007 Priority Guidance Plan Joint Statement by: Eric Solomon Assistant Secretary (Tax Policy) U.S. Department of the Treasury Mark W. Everson Commissioner Internal Revenue Service Donald L. Korb Chief Counsel Internal Revenue Service Attached is an update of the 2006-2007 Priority Guidance Plan. On August 15, 2006, we released the 2006-2007 Priority Guidance Plan listing 264 projects for the plan year beginning July 1, 2006 and ending June 30, 2007. In our Fri, 30 Nov 2007 05:52:54 GMT http://www.scribd.com/doc/548247/US-Internal-Revenue-Service-20062007pgp http://www.scribd.com/doc/548245/US-Internal-Revenue-Service-2005f1120sm3 SCHEDULE M-3 (Form 1120) Department of the Treasury Internal Revenue Service Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Attach to Form 1120. See separate instructions. OMB No. 1545-0123 2005 Name of corporation (common parent, if consolidated return) Employer identification number Part I Financial Information and Net Income (Loss) Reconciliation 1a Did the corporation file SEC Form 10-K for its income statement period ending with or within this tax year? Yes. Skip lines 1b and 1c and complete lines 2a through 11 with res Fri, 30 Nov 2007 05:52:52 GMT http://www.scribd.com/doc/548245/US-Internal-Revenue-Service-2005f1120sm3 http://www.scribd.com/doc/548244/US-Internal-Revenue-Service-2005-vqa9-adjustments Volunteer Quality Alert 2005-09 – Adjustments You may use this document as a job aid to guide you in assisting taxpayers who have adjustments. What’s an Adjustment? General Rule: Adjustments are subtractions from total income. Total income minus adjustments results in Adjusted Gross Income (AGI), an important number for tax purposes. Adjustments generally covered in the Volunteer Return Preparation Program include: Educator Expenses; Individual Retirement Arrangements; Student Loan Interest; Tuition and Fees; One-Half of Self-Employment Tax; Penalty on Early Withdrawal of Savings; an Fri, 30 Nov 2007 05:52:51 GMT http://www.scribd.com/doc/548244/US-Internal-Revenue-Service-2005-vqa9-adjustments http://www.scribd.com/doc/548243/US-Internal-Revenue-Service-2005-unofficial-answer 2005 UNOFFICIAL SPECIAL ENROLLMENT EXAMINAITON ANSWERS PART 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 F T F F F T T F T T T T F T F T T F T F B C B C C A C B A C D C D C D C B B C C 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 B D B B B C C A B D B D B A A C D A D C C D B D B A C C A C B B C B C A C A B C 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 PART 2 F F T F T T F T T F F T T F Fri, 30 Nov 2007 05:52:50 GMT http://www.scribd.com/doc/548243/US-Internal-Revenue-Service-2005-unofficial-answer http://www.scribd.com/doc/548242/US-Internal-Revenue-Service-2005-spring-ssa-irs-reporter-spanish SSA / I R S Social Security Administration Internal Revenue Service En esta edición... Forma 941 rediseñada hace su debut en el primer trimestre de 2005 página 2 El Seguro Social se prepara para empezar a aplicar el embargo administrativo de salarios página 2 Presentación electrónica (e-file) modernizada de declaraciones del impuesto para el ejercicio 2004 página 2 Información acerca de contribuciones sobre el empleo para organizaciones exentas página 3 La Forma W-4 ahora está disponible en idioma español página 3 Consejos importantes para pagar impuestos con EFTPS página 4 C Fri, 30 Nov 2007 05:52:50 GMT http://www.scribd.com/doc/548242/US-Internal-Revenue-Service-2005-spring-ssa-irs-reporter-spanish http://www.scribd.com/doc/548241/US-Internal-Revenue-Service-2005-spring-ssa-irs-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... Redesigned Form 941 Debuted First Quarter 2005 page 2 Social Security Preparing to Begin Administrative Wage Garnishment page 2 Modernized e-File for Tax Year 2004 page 2 Employment Tax Information for Exempt Organizations page 3 Form W-4 Now Available in Spanish page 3 Important Tips for Paying Taxes With EFTPS page 4 Test Your Knowledge: Special Rules for Paying Taxes page 4 Are You Complying with Payroll Recordkeeping Requirements? page 5 Reporter Spring 2005 A Newsletter for Employers IRS I Fri, 30 Nov 2007 05:52:49 GMT http://www.scribd.com/doc/548241/US-Internal-Revenue-Service-2005-spring-ssa-irs-reporter-english http://www.scribd.com/doc/548240/US-Internal-Revenue-Service-2005-official-answer 2005 OFFICIAL SPECIAL ENROLLMENT EXAMINATION ANSWERS PART 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 F T F F F T T F T T T T F T F T T F T F B C B C C A C B A C D C D C D C B B C C 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 B D B B B C C A B D B C/D B * A C D A/C * C C/D D B D B A C C A C B B A/C B C A C A B C 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 PART 2 F F T F T T F T T F F Fri, 30 Nov 2007 05:52:48 GMT http://www.scribd.com/doc/548240/US-Internal-Revenue-Service-2005-official-answer http://www.scribd.com/doc/548239/US-Internal-Revenue-Service-2005-irsac-public-meeting INTERNAL REVENUE SERVICE ADVISORY COUNCIL PUBLIC MEETING NOVEMBER 17, 2005 1111 CONSTITUTION AVENUE NW WASHINGTON, DC _____________________________ INTERNAL REVENUE SERVICE ADVISORY COUNCIL (IRSAC) PUBLIC MEETING AGENDA 1111 CONSTITUTION AVENUE – RM. 3313 THURSDAY, NOVEMBER 17, 2005 Time 8:30 - 9:00 9:00 - 9:15 Topic Coffee & Refreshments Opening Remarks IRSAC/IRS Representatives Frank Keith Chief, Communications & Liaison Paul Mamo Director, National Public Liaison Gary Rohrs Chair, IRSAC Mark W. Everson Commissioner of Internal Revenue Gary Rohrs 9:15 - 10:15 Report Overvie Fri, 30 Nov 2007 05:52:48 GMT http://www.scribd.com/doc/548239/US-Internal-Revenue-Service-2005-irsac-public-meeting http://www.scribd.com/doc/548238/US-Internal-Revenue-Service-2005-frequently-asked-question INFORMATION ABOUT THE SPECIAL ENROLLMENT EXAMINATION Changes to the Examination By early 2006, we expect to name a vendor to take over the development and delivery of the Special Enrollment Examination. As part of this process there will be changes in the format and administration of the examination. At this time we do not know whether these changes will occur in time for the 2006 examination. We will post information on our website as it becomes available. Please visit us at www.irs.gov, click on Tax Professionals and then click on Enrolled Agents. Rules regarding carrying over passing score Fri, 30 Nov 2007 05:52:44 GMT http://www.scribd.com/doc/548238/US-Internal-Revenue-Service-2005-frequently-asked-question http://www.scribd.com/doc/548237/US-Internal-Revenue-Service-2005-foia-report FREEDOM OF INFORMATION ACT ANNUAL REPORT INTERNAL REVENUE SERVICE Fiscal Year 2005 October 1, 2004 through September 30, 2005 I. Basic Information Regarding the Report A. Questions concerning this report may be directed to: Chief, Disclosure Internal Revenue Service 1111 Constitution Avenue, N,W. Washington, DC 20224 SE:S:CLD:GLD B. This report is available on the internet at: http://www.irs.gov/foia/index.html. C. Copies of this report may be requested at the address provided in A. above. II. How to Make a FOIA Request A. FOIA requests for IRS records may be sent to any IRS Disclosure Office Fri, 30 Nov 2007 05:52:43 GMT http://www.scribd.com/doc/548237/US-Internal-Revenue-Service-2005-foia-report http://www.scribd.com/doc/548236/US-Internal-Revenue-Service-2005-final-part-4 2005 SPECIAL ENROLLMENT O N T N E Ethics, Recordkeeping Procedures, Appeal Procedures, Exempt Organizations, Retirement Plans, Practitioner Penalty Provisions, Research Materials and Collection Procedures Part 4 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 22, 2005 1:30 P.M. TO 3:30 P.M. IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2005) X A M I A I Part 4 Catalog Number 32649T Official Use Only (Declassified After September 22, 2005) BLANK PAGE BEHIND FRONT COVER Special Enrollment Examination Fri, 30 Nov 2007 05:52:42 GMT http://www.scribd.com/doc/548236/US-Internal-Revenue-Service-2005-final-part-4 http://www.scribd.com/doc/548235/US-Internal-Revenue-Service-2005-final-part-3 2005 SPECIAL ENROLLMENT O N T N Corporations (Including S Corporations), Fiduciaries, Estate and Gift Tax, and Trusts Part 3 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 22, 2005 9:00 A.M. TO 12:00 NOON IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2005) E X A M I A I Part 3 Catalog Number 32649T Official Use Only (Declassified After September 22, 2005) This page left blank intentionally. 2 Special Enrollment Examination Part 3 Corporations (Including S Corporations), Fiduciaries, Estate a Fri, 30 Nov 2007 05:52:42 GMT http://www.scribd.com/doc/548235/US-Internal-Revenue-Service-2005-final-part-3 http://www.scribd.com/doc/548234/US-Internal-Revenue-Service-2005-final-part-2 2005 SPECIAL ENROLLMENT O N T N E X A M Sole Proprietorships And Partnerships Part 2 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 21, 2005 1:30 P.M. TO 4:30 P.M IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2005) I A I Official Use Only (Declassified After September 21, 2005) Part 2 Catalog Number 32646M This page left blank intentionally. 2 Special Enrollment Examination Part 2 Sole Proprietorships And Partnerships Instructions: Grading. • Point value of questions. The questions in this examinatio Fri, 30 Nov 2007 05:52:41 GMT http://www.scribd.com/doc/548234/US-Internal-Revenue-Service-2005-final-part-2 http://www.scribd.com/doc/548233/US-Internal-Revenue-Service-2005-final-part-1 2005 SPECIAL ENROLLMENT O N T N Individuals Part 1 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 21, 2005 9:00 A.M. TO 12:00 NOON IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2005) E X A M I A I Official Use Only (Declassified After September 21, 2005) Part 1 Catalog Number 61208Y This page left blank intentionally. 2 Special Enrollment Examination Part 1 Individuals Instructions: Grading. • Point value of questions. The questions in this examination have been assigned values of 1 to 3 Fri, 30 Nov 2007 05:52:40 GMT http://www.scribd.com/doc/548233/US-Internal-Revenue-Service-2005-final-part-1 http://www.scribd.com/doc/548231/US-Internal-Revenue-Service-2005-arc-executive-summary-final N ATIONAL T AXPAYER ADVOCATE 2005 ANNUAL REPORT TO CONGRESS EXECUTIVE SUMMARY THE MOST SERIOUS PROBLEMS ENCOUNTERED BY T AXPAYERS Internal Revenue Code § 7803(c)(2)(B)(ii)(III) requires the National Taxpayer Advocate to describe at least 20 of the most serious problems encountered by taxpayers. This year’s report describes 21 problems. In each case, the report includes the National Taxpayer Advocate’s description of the problem, the IRS’s response, and the National Taxpayer Advocate’s final comments and recommendations. This format provides a clear picture of which steps have been ta Fri, 30 Nov 2007 05:52:37 GMT http://www.scribd.com/doc/548231/US-Internal-Revenue-Service-2005-arc-executive-summary-final http://www.scribd.com/doc/548230/US-Internal-Revenue-Service-20052006pgp DEPARTMENT OF THE TREASURY Washington, DC 20220 March 6, 2006 Department of the Treasury First Periodic Update of the 2005-2006 Priority Guidance Plan Joint Statement by: Eric Solomon Deputy Assistant Secretary (Regulatory Affairs) U.S. Department of the Treasury Mark W. Everson Commissioner Internal Revenue Service Donald L. Korb Chief Counsel Internal Revenue Service Attached is an update of the 2005-2006 Priority Guidance Plan. On August 8, 2005, we released the 2005-2006 Priority Guidance Plan listing 254 projects for the plan year beginning July 1, 2005 and ending June 30, 2006. In ou Fri, 30 Nov 2007 05:52:36 GMT http://www.scribd.com/doc/548230/US-Internal-Revenue-Service-20052006pgp http://www.scribd.com/doc/548229/US-Internal-Revenue-Service-20052006-guidance-priority-list OFFICE OF TAX POLICY AND INTERNAL REVENUE SERVICE 2005-2006 PRIORITY GUIDANCE PLAN AUGUST 8, 2005 CONSOLIDATED RETURNS 1. 2. 3. 4. Regulations 1 under section 1502 regarding rate or discount subsidy payments. Proposed regulations were published on August 13, 2004. Regulations under section 1502 regarding liquidations under section 332 into multiple members. Proposed regulations were published on February 22, 2004. Regulations revising section 1.1502-13(g) regarding transactions involving obligations of consolidated group members. Regulations revising sections 1.1502-35T and 1.337(d)-2 regardin Fri, 30 Nov 2007 05:52:35 GMT http://www.scribd.com/doc/548229/US-Internal-Revenue-Service-20052006-guidance-priority-list http://www.scribd.com/doc/548228/US-Internal-Revenue-Service-20052006-gpljoint-statement DEPARTMENT OF THE TREASURY Washington, DC 20220 August 8, 2005 Department of the Treasury 2005 - 2006 Priority Guidance Plan Joint Statement by: Eric Solomon Deputy Assistant Secretary (Regulatory Affairs) U.S. Department of the Treasury Mark W. Everson Commissioner Internal Revenue Service Donald L. Korb Chief Counsel Internal Revenue Service We are pleased to announce the release of the 2005 - 2006 Priority Guidance Plan. In Notice 2005-25, we solicited suggestions from all interested parties, including taxpayers, tax practitioners, and industry groups. We recognize the importance of pub Fri, 30 Nov 2007 05:52:34 GMT http://www.scribd.com/doc/548228/US-Internal-Revenue-Service-20052006-gpljoint-statement http://www.scribd.com/doc/548225/US-Internal-Revenue-Service-20050913-hpa-op-guide Executive Summary The purpose of this Guide is to provide a comprehensive reference tool to help Health Plan Administrators (HPAs) understand the IRS Health Coverage Tax Credit (HCTC) Program, including the enrollment process and account maintenance procedures. The Guide also contains a glossary of terms, copies of forms, and HCTC contact information. The HCTC is a federal tax credit that pays 65% of the qualified health plan premiums paid by eligible individuals and their qualified family members. It may be claimed in advance to help pay for health plan premiums as they become due, or as a l Fri, 30 Nov 2007 05:52:27 GMT http://www.scribd.com/doc/548225/US-Internal-Revenue-Service-20050913-hpa-op-guide http://www.scribd.com/doc/548224/US-Internal-Revenue-Service-20050909-final-hctc-registration-update-form-accessible Form 13704 (August 2005) Department of the Treasury–Internal Revenue Service HEALTH COVERAGE TAX CREDIT REGISTRATION UPDATE FORM OMB Number 1545-1954 Use this form to make updates to your HCTC registration. As a participant in the advance Health Coverage Tax Credit (HCTC) Program, you are responsible for updating your Qualified Health Plan or policy information, and information about your Qualified Family Member(s) or their Qualified Health Plan(s) or policies. Failure to provide the HCTC Program with accurate information will result in the termination of your participation in th Fri, 30 Nov 2007 05:52:22 GMT http://www.scribd.com/doc/548224/US-Internal-Revenue-Service-20050909-final-hctc-registration-update-form-accessible http://www.scribd.com/doc/548223/US-Internal-Revenue-Service-20050715-final-hctc-program-kit Health Coverage Tax Credit Program Kit Introducing a program that can pay nearly two-thirds of your health plan premiums. What You Need to Know and Do in Five Steps Step 1 Verify Your Eligibility pages 2 - 4 Step 2 Determine if Your Health Plan is Qualified pages 5 - 6 Step 3 65% 35% Claim the Credit pages 7 - 10 Step 4 Make Your Payment pages 11 - 13 ? ? Step 5 ?? ? Learn More pages 14 - 15 You may be eligible to claim the Health Coverage Tax Credit (HCTC). This important benefit pays 65% of your qualified health plan premiums for as long Fri, 30 Nov 2007 05:52:21 GMT http://www.scribd.com/doc/548223/US-Internal-Revenue-Service-20050715-final-hctc-program-kit http://www.scribd.com/doc/548220/US-Internal-Revenue-Service-2004arcexecutivesummary NATIONAL TAXPAYER ADVOCATE 2004 ANNUAL REPORT TO CONGRESS EXECUTIVE SUMMARY THE MOST SERIOUS PROBLEMS ENCOUNTERED BY TAXPAYERS Internal Revenue Code § 7803(c)(2)(B)(ii)(III) requires the National Taxpayer Advocate to describe at least 20 of the most serious problems encountered by taxpayers. This year’s report describes 21 problems and designates the complexity of the Internal Revenue Code as the most serious problem facing taxpayers and the IRS alike. The report illustrates the effects of tax law complexity through its discussion of the remaining 20 problems, which are grouped into fiv Fri, 30 Nov 2007 05:52:07 GMT http://www.scribd.com/doc/548220/US-Internal-Revenue-Service-2004arcexecutivesummary http://www.scribd.com/doc/548219/US-Internal-Revenue-Service-2004-wtf-tppub1045-rev-1 FOR PUBLICATION 1045 FOR USE DURING CALENDAR YEAR 2004 WTF TP PUB 1045 1040'S 04.02 WHERE TO FILE 2003 TAXES FOR FORM 1040 THEN use this address if you are filing a client's return and: Are not enclosing a payment, Are enclosing a payment, use this address: use this address** (Note: the first line of the address should be: Internal Revenue Service) Atlanta, GA 39901-0002 Andover, MA 05501-0002 Philadelphia, PA 19255-0002 Austin, TX 73301-0002 Fresno, CA 93888-0002 Kansas City, MO 64999-0002 P.O. Box 105093 Atlanta, GA 30348-5093 P.O. Box 37002 Hartford, CT 06176-0002 P.O. Box 80101 Cincin Fri, 30 Nov 2007 05:52:06 GMT http://www.scribd.com/doc/548219/US-Internal-Revenue-Service-2004-wtf-tppub1045-rev-1 http://www.scribd.com/doc/548217/US-Internal-Revenue-Service-2004-winter-ssairs-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... Penalty Prevention on Employment Returns page 2 Social Security Announces New e-filing Changes page 2 SB/SE Listserv page 3 Collecting “Taxable Benefit” Information page 3 Social Security Unveils 2005 Enhancements page 4 Spotlight on Information Reporting: Form 1099-MISC page 4 FIRE (Filing Information Returns Electronically) page 4 Outsourcing Payroll Duties Can Be a Sound Business Practice, But... page 5 State Social Security Administrations Serve as Guides for State and Local Government Employe Fri, 30 Nov 2007 05:52:04 GMT http://www.scribd.com/doc/548217/US-Internal-Revenue-Service-2004-winter-ssairs-reporter-english http://www.scribd.com/doc/548216/US-Internal-Revenue-Service-2004-tax-hints-2-04-04 Practitioner ’s Guide to the Filing Season WELCOME TO TAX HINTS Dear Tax Professional: I am honored to serve as the Commissioner of the Internal Revenue Service, and in so doing, have the opportunity to work with the tax professional community. Your interest, support and criticism have been instrumental to the progress we’ve made so far toward modernizing the IRS. There is much more that we must accomplish. As we move forward, we must focus on three areas: 1. We must stay the course of our reorganization, which continues to improve customer service. 2. We must continue the information tec Fri, 30 Nov 2007 05:52:02 GMT http://www.scribd.com/doc/548216/US-Internal-Revenue-Service-2004-tax-hints-2-04-04 http://www.scribd.com/doc/548215/US-Internal-Revenue-Service-2004-summer-reporter-spanish SSA / I R S Social Security Administration Internal Revenue Service En este número… ¿Qué forma corporativa debo utilizar? página 2 El IRS ofrece devolución de multas al usar EFTPS página 3 Números telefónicos y direcciones de Internet para AYUDA página 3 W-2c, W-3c en línea en el sitio de Internet de la APA página 4 El IRS lanza Inscripción Express para EFTPS página 5 El Servicio de Defensa del Contribuyente apoya a dueños de pequeñas empresas página 5 Opiniones de las empresas sobre la ADA página 5 Foros del IRS a escala nacional página 6 AccuWage para el año tributa Fri, 30 Nov 2007 05:51:58 GMT http://www.scribd.com/doc/548215/US-Internal-Revenue-Service-2004-summer-reporter-spanish http://www.scribd.com/doc/548214/US-Internal-Revenue-Service-2004-summer-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... What Corporate Form Do I File? page 2 IRS Offers Penalty Refund for Using EFTPS page 3 HELP Telephone Numbers and Web Addresses page 3 Online W-2c, W-3c at APA Web Site page 4 IRS Launches Express Enrollment in EFTPS page 5 Taxpayer Advocate Service Lends Support to Small Business Owners page 5 Businesses’ Views on the ADA page 5 IRS Nationwide Tax Forums page 6 AccuWage for Tax Year 2004 page 6 Modernized e-File Launched page 6 2004 Small Business Resource Guide CD page 6 Reporter Summer 2004 A Fri, 30 Nov 2007 05:51:58 GMT http://www.scribd.com/doc/548214/US-Internal-Revenue-Service-2004-summer-reporter-english http://www.scribd.com/doc/548213/US-Internal-Revenue-Service-2004-spring-reporter-espanol SSA / I R S Social Security Administration Internal Revenue Service En este número… Nuevo programa para los contribuyentes comerciales ahorra tiempo y dinero con el pago de impuestos página 2 Ahora está disponible 941Telefile para todos los que presentan la Forma 941 con cero ingresos página 2 Notificaciones “B” de retención adicional página 2 ITIN — Recordatorio página 3 Se le invita a que asista… página 4 Los patronos que envían pagos de manutención de menores electrónicamente página 4 Corrección de las Formas W-2 y W-3 página 4 Números telefónicos y direccione Fri, 30 Nov 2007 05:51:56 GMT http://www.scribd.com/doc/548213/US-Internal-Revenue-Service-2004-spring-reporter-espanol http://www.scribd.com/doc/548212/US-Internal-Revenue-Service-2004-spring-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... New Program for Business Taxpayers Saves Time and Money When Paying Taxes page 2 941Telefile Now Available for All Form 941 Filers With a Zero-Wage Return page 2 Backup Withholding “B” Notices page 2 ITIN Reminder page 3 You are Invited to Attend... page 4 Employers Sending Support Payments Electronically page 4 Correcting Forms W-2 and W-3 page 4 HELP Telephone Numbers and Web Addresses to Use When You Have Questions page 5 Reporter Spring 2004 A Newsletter for Employers Employment Tax e-f Fri, 30 Nov 2007 05:51:55 GMT http://www.scribd.com/doc/548212/US-Internal-Revenue-Service-2004-spring-reporter-english http://www.scribd.com/doc/548210/US-Internal-Revenue-Service-2004-see-part-3 2004 SPECIAL ENROLLMENT O N T N Corporations (Including S Corporations), Fiduciaries, Estate and Gift Tax, and Trusts Part 3 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 23, 2004 9:00 a.m. TO 12:00 noon IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2004) E X A M I A I Part 3 Catalog Number 32647X Official Use Only (Declassified after September 23, 2004) 1 This page left blank intentionally. 2 Special Enrollment Examination Part 3 Corporations (Including S Corporations), Fiduciaries, Estat Fri, 30 Nov 2007 05:51:53 GMT http://www.scribd.com/doc/548210/US-Internal-Revenue-Service-2004-see-part-3 http://www.scribd.com/doc/548209/US-Internal-Revenue-Service-2004-see-part-2 2004 SPECIAL ENROLLMENT O N T N E X A M Sole Proprietorships and Partnerships Part 2 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 22, 2004 1:30 p.m. TO 4:30 p.m. IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2004) I A I Official Use Only (Declassified after September 22, 2004) 1 Part 2 Catalog Number 32646M This page left blank intentionally. 2 Special Enrollment Examination Part 2 Sole Proprietorships And Partnerships Instructions: The time allotted for this part of the examination is 3 hours. No a Fri, 30 Nov 2007 05:51:53 GMT http://www.scribd.com/doc/548209/US-Internal-Revenue-Service-2004-see-part-2 http://www.scribd.com/doc/548208/US-Internal-Revenue-Service-2004-see-part-1 2004 SPECIAL ENROLLMENT O N T N Individuals Part 1 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 22, 2004 9:00 a.m. TO 12:00 noon IRS Department of the Treasury Internal Revenue Service publish.no.irs.gov Publication 869 (Rev. 9.-2004) E X A M I A I Official Use Only (Declassified after September 22, 2004) 1 Part 1 Catalog Number 61208Y This page left blank intentionally. 2 Special Enrollment Examination Part 1 Individuals Instructions: The time allotted for this part of the examination is 3 hours. No additional time will be granted. On y Fri, 30 Nov 2007 05:51:52 GMT http://www.scribd.com/doc/548208/US-Internal-Revenue-Service-2004-see-part-1 http://www.scribd.com/doc/548206/US-Internal-Revenue-Service-2004-official-answers-11-2 2004 SPECIAL ENROLLMENT EXAMINATION ANSWERS PART 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 F F F F F F F T F T F F T T T F T T T F C C D B C B D D D D A C D A D C C/D A B * 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 C A/D D A C A C B B B C D A A A B C C C A D B A B D D B A C A/D C C D C A A A C B/C C 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 PART 2 F F F F F * F T F T F T T T T F Fri, 30 Nov 2007 05:51:51 GMT http://www.scribd.com/doc/548206/US-Internal-Revenue-Service-2004-official-answers-11-2 http://www.scribd.com/doc/548205/US-Internal-Revenue-Service-2004-litc-grants 2004 Low Income Tax Clinic Grants (Listed alphabetically by state abbreviation; within a state, by city name) Name of Organization Alaska Business Development Center Lawson State Community College University of Arkansas at Little Rock DNA-Peoples' Legal Services, INC. Community Legal Services, Inc Central California Legal Services Inc Community Based Education and Development Filipino American Service Group, Inc HIV and AIDS Legal Services Alliance, Inc Korean Resource Center Chapman University Association of Cultural & Social Advancement for Vietnamese, Inc University of San Diego Nihonmach Fri, 30 Nov 2007 05:51:50 GMT http://www.scribd.com/doc/548205/US-Internal-Revenue-Service-2004-litc-grants http://www.scribd.com/doc/548204/US-Internal-Revenue-Service-2004-irpac-public-meeting INFORMATION REPORTING PROGRAM ADVISORY COMMITTEE PUBLIC MEETING OCTOBER 28, 2004 1111 CONSTITUTION AVENUE NW WASHINGTON, DC _____________________________ 2004 Advisory Group WORKING SESSION & PUBLIC MEETING OCTOBER 27-28, 2004 1111 CONSTITUTION AVENUE – RM. 3313 INFORMATION REPORTING PROGRAM ADVISORY COMMITTEE (IRPAC) AGENDA THURSDAY, OCTOBER 28, 2004 Time 8:30 - 9:00 9:00 - 9:15 Topic Coffee/Refreshments General Remarks Presenters Frank Keith, Chief Communications & Liaison Paul Mamo, Acting Director National Public Liaison Jeffrey Adelstone, Chairman IRPAC Mark W. Everson Commissio Fri, 30 Nov 2007 05:51:48 GMT http://www.scribd.com/doc/548204/US-Internal-Revenue-Service-2004-irpac-public-meeting http://www.scribd.com/doc/548203/US-Internal-Revenue-Service-2004-foia-report FREEDOM OF INFORMATION ACT ANNUAL REPORT INTERNAL REVENUE SERVICE Fiscal Year 2004 October 1, 2003 through September 30, 2004 I. Basic Information Regarding the Report A. Questions concerning this report may be directed to: Director, Office of Disclosure Internal Revenue Service 1111 Constitution Avenue, N,W. Washington, DC 20224 SE:S:C&L:GLD:D B. This report is available on the web at: http://www.irs.gov/foia/index.html C. Copies of this report may be requested at the address provided in A. above. II. How to Make a FOIA Request A. FOIA requests for IRS records may be sent to any IRS Disclosu Fri, 30 Nov 2007 05:51:45 GMT http://www.scribd.com/doc/548203/US-Internal-Revenue-Service-2004-foia-report http://www.scribd.com/doc/548202/US-Internal-Revenue-Service-2004-fall-reporter-spanish SSA / I R S Social Security Administration Internal Revenue Service En este número… Cumpla con los requisitos para la retención y presentación de declaraciones impositivas página 2 La Forma W-2 en línea página 2 Enfoque en los depósitos: La Forma 941 página 3 El Seguro Social desea saber su opinión página 3 Números telefónicos y direcciones Web para solicitar AYUDA página 3 Suscríbase al Boletín Informativo del IRS sobre Jubilación para Empleadores (IRS Retirement News for Employers) página 4 Información para empleadores que pagan un salario a sus empleados durante su Fri, 30 Nov 2007 05:51:44 GMT http://www.scribd.com/doc/548202/US-Internal-Revenue-Service-2004-fall-reporter-spanish http://www.scribd.com/doc/548201/US-Internal-Revenue-Service-2004-fall-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... Follow Proper Withholding and Filing Requirements page 2 W-2 Online page 2 Spotlight on Deposits: Form 941 page 3 Social Security Wants Your Feedback page 3 HELP Telephone Numbers and Web Addresses page 3 Subscribe to IRS Retirement News for Employees page 4 Information for Employers Who Pay Employees Salary While on Military Duty page 4 New Internet Filing System page 5 EFTPS—The Easy way to Keep Track of All Tax Payments page 5 IRS e-Services for Tax Professionals page 6 Modernized e-File Wins Pio Fri, 30 Nov 2007 05:51:43 GMT http://www.scribd.com/doc/548201/US-Internal-Revenue-Service-2004-fall-reporter-english http://www.scribd.com/doc/548199/US-Internal-Revenue-Service-2004-exhibit-d 4/30/2004 Research Credit Wage Issue Chart Exhibit D Post Department Biology Pharmacology Chemistry Drug Metabolism Pre-Clinical 1 1 1 1 Clinical Clinical Pharma Development Analytical Chemistry Pharma Tech Drug Safety 1 1 1 1 1 1 1&2 1&2 Biostatistics Clinical R&D Medical Services Medical Affairs Regulatory Affairs Drug Surveillance 1&2 1&2 2&3 2&3 4 4 1&2 1&2 2&3 2&3 4 4 Where is the audit issue? 1 = Do the salaries above first line manager qualify? 2 = Do these activities constitute qualified research? 3 = Does the activity constitute direct support of qualified Fri, 30 Nov 2007 05:51:41 GMT http://www.scribd.com/doc/548199/US-Internal-Revenue-Service-2004-exhibit-d http://www.scribd.com/doc/548198/US-Internal-Revenue-Service-2004-exhibit-c 4/30/2004 Departmental Reporting Structure (Research Career Ladder) Exhibit C V.P. Biology Head of Biology Department Head Lab A - Biology 1. Ph D. Researcher 2. Masters Degree 3. BS Degree 4. Lab Assistant Lab B - Biology 1. Ph D. Researcher 2. Masters Degree 3. BS Degree 4. Lab Assistant V.P. Chemistry Head of Chemistry Department Head Lab C - Chemistry Lab D - Chemistry 1. Ph D. Researcher 1. Ph D. Researcher 2. Ph D. Researcher 2. Masters Degree 3. BS Degree 3. Masters Degree 4. Lab Assistant 4. Lab Assistant Example of Research Matrix Project Portfolio Team: V.P. Biology, V.P. Che Fri, 30 Nov 2007 05:51:41 GMT http://www.scribd.com/doc/548198/US-Internal-Revenue-Service-2004-exhibit-c http://www.scribd.com/doc/548197/US-Internal-Revenue-Service-2004-arc-report-card-v3 2004 Annual Report to Congress: The Most Serious Problems Encountered By Taxpayers 2004 ARC – MSP A-2 TAXPAYER ACCESS: FACE-TO-FACE INTERACTION Problem: The IRS is working to expand the electronic delivery of services to taxpayers, and reducing some of the face-to-face services available at Taxpayer Assistance Centers (TACs). The IRS is also shifting the focus of the TACs from pre-filing services to compliance activities, further diluting taxpayers’ access to face-to-face interaction with IRS employees. The National Taxpayer Advocate recommends that the IRS conduct research to determin Fri, 30 Nov 2007 05:51:40 GMT http://www.scribd.com/doc/548197/US-Internal-Revenue-Service-2004-arc-report-card-v3 http://www.scribd.com/doc/548196/US-Internal-Revenue-Service-20042005pgp DEPARTMENT OF THE TREASURY Washington, DC 20220 December 21, 2004 Department of the Treasury First and Second Combined Quarterly Update of the 2004 - 2005 Priority Guidance Plan Joint Statement by: Eric Solomon Deputy Assistant Secretary (Regulatory Affairs) U.S. Department of the Treasury Mark W. Everson Commissioner Internal Revenue Service Donald L. Korb Chief Counsel Internal Revenue Service Attached is an update of the 2004 - 2005 Priority Guidance Plan. On July 26, 2004, we released the 2004 - 2005 Priority Guidance Plan listing 276 projects for the plan year beginning July 1, 2004 a Fri, 30 Nov 2007 05:51:38 GMT http://www.scribd.com/doc/548196/US-Internal-Revenue-Service-20042005pgp http://www.scribd.com/doc/548195/US-Internal-Revenue-Service-2003reporttocongress ANNOUNCEMENT AND REPORT CONCERNING PRE-FILING AGREEMENTS Announcement 2004-59 Introduction This Announcement is issued pursuant to the Conference Report to H.R. 4577 (Pub. L. 106-554), The Community Renewal Tax Relief Act of 2000, which requires that the Secretary of the Treasury make publicly available an annual report relating to the Pre-Filing Agreement ("PFA") program operations for the preceding calendar year. The Conference Report states that the report is to include: (1) the number of pre-filing agreements completed, (2) the number of applications received, (3) the number of application Fri, 30 Nov 2007 05:51:38 GMT http://www.scribd.com/doc/548195/US-Internal-Revenue-Service-2003reporttocongress http://www.scribd.com/doc/548194/US-Internal-Revenue-Service-2003-winter-ssairs-reporter-spanish SSA / I R S Social Security Administration Internal Revenue Service En este número… Ahorre tiempo, dinero, esfuerzo como estos usuarios de e-file página 2 Actualización al Proyecto de e-file para las Formas 1120/1120S de Declaración de Impuestos Corporativos página 2 Atención: Declarantes electrónicos de la SSA— Cambie su contraseña y ¡utilice el correo electrónico! página 2 Reporte los nombres y números exactos de Seguro Social de los empleados página 3 El nuevo sistema de e-file para impuestos sobre nómina página 3 Adónde declarar— Declaraciones comerciales y direcci Fri, 30 Nov 2007 05:51:36 GMT http://www.scribd.com/doc/548194/US-Internal-Revenue-Service-2003-winter-ssairs-reporter-spanish http://www.scribd.com/doc/548193/US-Internal-Revenue-Service-2003-winter-ssairs-reporter-english SSA / I R S Social Security Administration Internal Revenue Service Inside this Issue... Save Time, Money, Effort Like These IRS e-file Users page 2 Update to the 1120/1120S Corporate Tax Return e-file Project page 2 Attention: SSA Electronic Filers – Change Your Password and Go Email! page 2 Report Accurate Employee Names and Social Security Numbers page 3 The New Employment Tax e-file System page 3 Where to File – Business Returns and Filing Addresses page 3 Introducing EFTPS– Express Enrollment For New Businesses page 4 IRS Updates the ‘Dirty Dozen’ Common Scams for 2003 page 4 Fri, 30 Nov 2007 05:51:36 GMT http://www.scribd.com/doc/548193/US-Internal-Revenue-Service-2003-winter-ssairs-reporter-english