Detail Return to Sender   Oleh:  Seetharaman, Ananth Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 3 (Sep. 1997), page 39-44. Topik: return; return; sender Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The notice of deficiency provisions in the Internal Revenue Code are not a model of good draftsmanship. As a result, for more than 70 years taxpayers and the Internal Revenue Service have litigated an amazing diversity of issues covering all aspects of the seemingly innocuous notice of deficiency requirement. Under IRC section 6211 (a), an income tax deficiency basically is the difference between the correct amount of income tax liability - as determined by the IRS - and the amount shown on a taxpayer's return. Most taxpayers who are notified of a deficiency either pay it or otherwise resolve the matter with the IRS at the administrative level. If a tax payer disputes the deficiency and informal negotiations with the IRS prove fruitless, the agency issues the tax payer a notice of deficiency - usually a letter stating the amount of the deficiency and how it was computed - that formally notifies the taxpayer of the impending assessment. Suspends the running of the statute of limitations on assessing and collecting the deficiency. Starts the 90 - day (or 150 days if the notice is addressed to a person outside the United States) statutory period within which the tax payer can petition the Tax Court for a redetermination of the deficiency without first having to pay it. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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