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Topic: Taxpayer


In the News (Wed 17 Apr 19)

  
  Taxpayer Information   (Site not responding. Last check: 2007-11-04)
Taxpayer calls Berkheimer to say that she will need an extra ten days to find her W-2 form because her tax records are with her accountant who is away on vacation.
Taxpayer sends a letter to Berkheimer to say that she will need an extra ten days to find her W-2 form because her tax records are with her accountant who is away on vacation.
Taxpayer cannot find his 1997 tax return and Berkheimer does not have record that a return for that year was filed.
www.hab-inc.com /content/taxinfo.htm   (3890 words)

  
 TAXPAYER BILL OF RIGHTS 2: PASSED In July 1996 your RIGHTS during an IRS audit or collection process were expanded with ...
With the consent of the taxpayer or Taxpayer Advocate, the withdrawal of such notice would be in the best interest of the taxpayer (as determined by the Taxpayer Advocate) and the United States.
The fact that the taxpayer fails to agree to an extension of time for the assessment of tax should not be taken into account in determining whether a prevailing party has exhausted administrative remedies.
This is intended to require the IRS to remind taxpayers who have been reported as "currently not collectible" that the tax liability still exist and to allow the taxpayer to realize the amount of interest and penalties which are accruing as a result of the tax liability.
www.mckenzielaw.com /TAXPAYER.html   (2087 words)

  
 ATA | The Alliance for Taxpayer Access
Taxpayer access removes these barriers by making the peer-reviewed results of taxpayer-funded research available online, and for no extra charge to the American public.
American taxpayers are entitled to open access on the Internet to the peer-reviewed scientific articles on research funded by the U.S. Government.
The Alliance for Taxpayer Access is administered on behalf of the ATA members by
www.taxpayeraccess.org   (380 words)

  
 TAXPAYER STANDING IN MISSOURI
The former burdens the taxpayer by adding to her tax bill, the latter burdens the taxpayer by improperly consuming the taxes she has already paid.
Taxpayers could establish standing by showing (1) the expenditure of public funds, (2) an increased tax levy, or (3) a pecuniary loss attributable to the challenged transaction.
Requiring that plaintiffs be taxpayers narrows the class of people who may challenge allegedly illegal public acts, and requiring pecuniary loss of some kind limits the kind of illegal acts which may be challenged by a taxpayer lawsuit.
www.mobar.org /journal/1998/julaug/albus.htm   (4102 words)

  
 Nebraska Taxpayer Bill of Rights
Confidential tax information may only be disclosed to the taxpayer, his or her authorized representative, the United States Internal Revenue Service, agencies responsible for the administration of taxes in other states in accordance with compacts for the exchange of information, or as otherwise authorized by Nebraska law.
This is limited to those situations where: the written advice was in response to a timely written request from the taxpayer; the taxpayer relied on the advice; and the penalty did not result from the taxpayer’s failure to provide adequate or accurate information.
Taxpayers have the right to written notification from the Department at least ten days before the filing of liens, except in the case of jeopardy circumstances.
www.revenue.state.ne.us /rights.htm   (1088 words)

  
 APPLICATION FOR TAXPAYER ASSISTANCE ORDER IRS problems
Effective January 1, 1989, a taxpayer gained the right to apply to the Office of Ombudsman, now known as the Taxpayer Advocate, for assistance if he or she is suffering or is about to suffer significant hardship as a result of the manner in which Internal Revenue Laws are administered [IRC § 7811].
Thus, all taxpayers in a specific locality will go to the same advocate office, whether the taxpayer is a small business, a large corporation, a wage earner or a government entity.
Therefore, the formula to use when making a referral to a Taxpayer Advocate is to state that you (the representative or the taxpayer) have previously sought to resolve the problem and to detail those steps and actions which were taken in that effort.
www.mckenzielaw.com /atao.html   (1411 words)

  
 The National Taxpayer Advocate
It should be remembered, however, that the taxpayer advocate system is a service arm of the IRS, not a panacea for all taxpayer problems, and, as noted, not a substitute for established IRS procedures and cannot, for example, replace the formal appeals process.
To request a TAO, an aggrieved taxpayer should file an application with the Office of the National Taxpayer Advocate, indicating that the taxpayer is suffering or is about to suffer a significant hardship because of the manner in which the IRS is enforcing the tax law.
In the case of a potential levy of property where the taxpayer claims hardship, a revenue officer attempting to levy is instructed to assist the taxpayer in preparing Form 911 and route the form to the district Taxpayer Advocate.
www.nysscpa.org /cpajournal/2004/704/essentials/p46.htm   (2075 words)

  
 Taxpayer Bill of Rights   (Site not responding. Last check: 2007-11-04)
The City has appointed a Taxpayer Problem Resolution Officer to be an ombudsman for the taxpayer.
Taxpayer Assistance Orders may not be used to contest the merits of a tax liability or as a substitute for the normal protest procedures.
If the City determines that a certain class of taxpayers has failed to comply with their tax obligations as a result of extensive misunderstanding or misapplication of the tax code, the City may enter into closing agreements with those taxpayers.
www.cityofmesa.org /salestax/rights.asp   (1076 words)

  
 Coalition for Taxpayer Financial Choice
The Coalition for Taxpayer Financial Choice (CTFC) understands these financial challenges and is working to preserve access to short-term credit for all Americans, particularly during the tax-filing season.
Some taxpayers may have access to and choose to use a credit card advance, home equity loan, or some other financial tool to address their immediate needs.
CTFC believes it’s important that all taxpayers, regardless of income level, be able to manage their personal finances using all available financial options.
www.taxpayerfinancialchoice.org   (182 words)

  
 "Taxpayer" v. "Nontaxpayer"-Which One are You?
As we said in section 3.12.1.21, the word “taxpayer” is defined as someone who is “liable for” and “subject to” the income tax in Subtitle A and the IRS refers to everyone as “taxpayers” because that is what they want everyone to be.
Do not attempt to refer to that number as “taxpayer identification number”, because it can only be so if I am a “taxpayer”, which I am not for all but one red (communist) cent of monies received which I have elected to call “gross income” for the purposes of obtaining a refund.
When you get an IRS notice that either calls you a “taxpayer” or uses a “Taxpayer Identification Number” (TIN), then the notice is in error and you have a duty to bring this to the attention of the IRS.
famguardian.org /Subjects/Taxes/Articles/TaxpayerVNontaxpayer.htm   (8223 words)

  
 Mass. Dept. of Revenue - Office of the Taxpayer Advocate
The Taxpayer Advocate assists taxpayers and their representatives in the resolution of their problems as quickly as possible, and ensures that all taxpayers are aware of and afforded their rights in all communications with the Department.
The Taxpayer Advocate is authorized to act on behalf of the Commissioner in matters where it appears that a taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the tax laws of the Commonwealth are being administered.
The Office of the Taxpayer Advocate is responsible for ensuring that you, as a taxpayer, are aware of, and afforded your rights, as well as for being aware of your responsibilities in all communications with DOR.
www.dor.state.ma.us /help/ota.htm   (853 words)

  
 Department of Revenue - State of Montana
The taxpayer has a right to obtain a representative at any time, except that the selection of a representative may not be used to unreasonably delay a field audit that is in progress.
The taxpayer, after the exhaustion of all appropriate administrative remedies, has the right to have the state tax appeal board or a court, or both, review any final decision of the department assessing an additional tax.
The taxpayer has the right to be guaranteed that an employee of the department is not paid, promoted, or in any way rewarded on the basis of assessments or collections from taxpayers.
www.mt.gov /revenue/formsandresources/taxpayerbillofrights.asp   (518 words)

  
 TAXPAYER BILL OF RIGHTS
Requires reimbursement to a taxpayer for the cost of an administrative hearing if the taxpayer prevails at the hearing on the most significant issue or set of issues and the Tax Collector's position was not substantially justified.
Limits any additional audits of the same taxpayer for the same time period once an audit is completed and written notice has been sent to the taxpayer of the amount due except under limited circumstances.
Also allows taxpayers to rely on rulings issued by the Department of Revenue on a state statute substantially identical to the tax code provisions, unless a city taxpayer ruling has been issued.
phoenix.gov /PLT/taxpayer.html   (837 words)

  
 FL Dept Rev - Florida Taxpayer's Bill of Rights   (Site not responding. Last check: 2007-11-04)
Promoting voluntary compliance, which ensures that all taxpayers pay their applicable taxes, is an important part of the department's mission.
The right to request assistance from a taxpayers' rights advocate of the department, who shall be responsible for facilitating the resolution of taxpayer complaints and problems not resolved through the normal administrative channels within the department, including any taxpayer complaints regarding unsatisfactory treatment by department employees.
The taxpayers' rights advocate may issue a stay order if a taxpayer has suffered or is about to suffer irreparable loss as a result of an action by the department (see ss.
www.state.fl.us /dor/taxes/billofrights.html   (841 words)

  
 Taxpayer - Lunch Records
Taxpayer Is Recommended If You Like: Franz Kafka, "Donnie Darko," the paintings of Francis Bacon, the smell of formaldehyde.
The four band mates of Taxpayer ­ singer-guitarist Jared Marsh, guitarist Michael Jones, bassist Tim Peters and drummer Rob Adams -- took the long route in getting to their debut album, ³Bones and Lungs.² Marsh and Adams were almost literally in diapers together.
The band is called Taxpayer because the concerns are universal.
www.lunchrecords.com /taxpayer.htm   (466 words)

  
 Taxpayer standing - Wikipedia, the free encyclopedia
Taxpayer standing is the concept that any person who pays taxes should have standing to file a lawsuit against the taxing body if that body allocates funds in a way that the taxpayer feels is improper.
The United States Supreme Court has held that taxpayer standing is not a sufficient basis for standing against the United States government, unless the government has allocated funds in a way that violates a specific prohibition found in the Constitution.
An individual taxpayer generally has standing to challenge an act of a city or county where they live, but does not have general standing to challenge state expenditures.
en.wikipedia.org /wiki/Taxpayer_standing   (294 words)

  
 Taxpayer Bill of Rights   (Site not responding. Last check: 2007-11-04)
There are rights accorded a taxpayer by Act 50 that apply whenever a municipality requests information; whenever a suspected tax over or underpayment occurs; whenever a petition of appeal is filed; and during certain other instances.
CTCB may require a taxpayer to provide copies of the taxpayer's Federal individual income tax return if CTCB can demonstrate that the Federal tax information is reasonably necessary for the enforcement or collection of local tax and the information is not available from other available sources or the Department of Revenue.
For amounts believed to be overpaid as a result of a notice asserting or informing a taxpayer of an underpayment, a written request for refund shall be filed with CTCB within one year of the date of the payment.
www.lowerpaxton-pa.gov /government/taxbillrights.htm   (2115 words)

  
 1997 Common Sense Action Scorecard by TCS Action
The Common Sense Taxpayer Scorecard scores the voting records of all Members of Congress in the First Session of the 105th Congress (1997).
Taxpayers for Common Sense Action is a 501(c)(4) lobby organization.
Taxpayers of all political persuasions agree with the mission of TCS Action.
www.taxpayer.net /takeaction/1997overview-message.htm   (1163 words)

  
 Pennsylvania's Taxpayer Fairness Act: March 2005   (Site not responding. Last check: 2007-11-04)
Dubbed the "Taxpayer Fairness Act," state government spending growth would be limited to either (a) the average rate of change for the three preceding years of personal income growth in Pennsylvania, or (b) the average rate of change for the three preceding years of inflation plus state population growth, whichever is less.
The "Taxpayer Fairness Act" is the only way to control its insatiable appetite to spend other people's money, and allow Pennsylvania to begin to restore itself to an economically healthy state.
The Taxpayer Fairness Act is part of the Playbook for Progress, a joint initiative of the Pennsylvania Senate Republican Caucus and Pennsylvania House Republican Caucus.
www.taxpayerfairness.com /2005_03_01_archive.html   (3670 words)

  
 Taxpayer - Free Music Downloads - MP3 Downloads - Download.com Music
Taxpayer is horrified of death and even more scared that what little life they have will be spent rotting away in a cubicle.
Taxpayer backs it up with deep rhythm section grooves that give way to melodic choruses and spacey guitar work.
We’re all taxpayers (unless you’ve managed to get off the grid, in which case we salute you) and this record is a unifying call.
music.download.com /taxpayer/3600-8592-100219822.html   (354 words)

  
 GREEN SCISSORS
Taxpayers for Common Sense's Green Scissors Project works to cut wasteful and environmentally harmful spending, subsidies, and tax breaks.
These are some of the most wasteful sections in the whole tax code and include things like a spray and pray provision that allows coal companies to spray their coal with virtually anything and then they double their money with this tax credit.
Energy Policy: The reduction of spending and tax subsidies for the most mature forms of energy would result in significant savings for taxpayers.  TCS works to cut spending programs and tax breaks for the fossil fuel and commercial nuclear industries.
www.taxpayer.net /greenscissors   (367 words)

  
 Qualified Taxpayer
However, beginning 1/1/98, taxpayers are required to report their PBA code using the four to six digit North American Industry Classification System (NAICS) code.
Note: Taxpayers assign their SIC code using the classification of business activity rules contained in the introductory section and appendices in the SIC Manual.
The taxpayer's SIC code assignment for reporting purposes to any other federal or state government (other than the FTB) is not determinative of the SIC code that may be assigned for MIC purposes.
ftb.ca.gov /businesses/credits/mic/references/guide2001/guide03.html   (1026 words)

  
 WorldNetDaily: The Taxpayer's Addendum
"The Taxpayer's Addendum" is a simple, written acknowledgement from a politician that he recognizes and appreciates the source of the funds he is spending.
All that is being asked is for each and every elected representative who sponsors a spending bill to state, in writing, their belief that the needs of the government in this particular instance outweigh and trump the needs of the working Americans who actually earned the money being spent.
Another version of "The Taxpayer's Addendum" would be added to every grant authorization signed by any agency, such as the National Endowment for the Arts, doling out taxpayer's funds.
www.worldnetdaily.com /news/article.asp?ARTICLE_ID=29037   (662 words)

  
 Taxpayer Advocate
Solutions may include taxpayer education as well as proposals for law or regulation changes.
Taxpayer Advocate services are not a substitute for established procedures or appeal process.
The Taxpayer Advocate cannot change a legal or technical tax determination.
www.state.vt.us /tax/advocate.shtml   (116 words)

  
 Taxpayer Rights
The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled.
You are entitled to similar protection of confidentiality with respect to tax advice given by a federally authorized tax practitioner as with an attorney.
The Low Income Tax Clinic grant program is designed to help accredited academic institutions and non-profit organizations provide low to no-cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language.
www.irs.gov /advocate/article/0,,id=98206,00.html   (462 words)

  
 Taxpayer Assistance Orders, Legal Information, Attorney Finder
The National Taxpayer Advocate has the authority to issue something called a “taxpayer assistance order” to alleviate hardships that the IRS imposes on a taxpayer.
The National Taxpayer Advocate may issue a taxpayer assistance order when a taxpayer is suffering or is about to suffer significant hardship as a result of the IRS’s actions.
The power that the taxpayer assistance order has against the IRS will equally apply to a private debt collection agency working under a contract with the IRS.
www.legalmatch.com /law-library/article/taxpayer-assistance-orders.html   (312 words)

  
 Pennsylvania's Taxpayer Fairness Act
The Taxpayer Fairness Act is a common-sense approach to limiting the growth of state spending in Pennsylvania.
The Taxpayer Fairness Act (SB 4) and its companion constitutional amendment (SB 884) both passed the Senate today, and both passed in overwhelming bipartisan fashion.
The Taxpayer Fairness Act and the companion constitutional amendment both passed the Senate Finance Committee this week, with a unanimous bipartisan vote.
www.taxpayerfairness.com   (1191 words)

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