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Chapter 02 Tax Compliance, the IRS, and Tax Authorities




Question;100.;Carey was;researching a tax issue and located what appears to be a favorable IRS;regulation. He knows that regulations serve different purposes and are issued;in different forms. Which purpose and which form of regulation would provide;Carey the most confidence that he has found an authority that carries a lot;of weight for the long term? How could Carey check the status of this;regulation?;101.;Campbell was;researching a tax issue and found a favorable Tax Court opinion and an IRC;Code Section that appears to answer the question. Is she finished with the;research process? If so, why? If not, what must she do?;102.;Roddy was;researching an issue and found a favorable Tax Court decision that addresses;his issue. He also determined that there was a nonacquiescence for the case.;Who issued the nonacquiescence? What is it? What does it mean and how would;it affect Roddy's reliance on the court case?;103.;Raul was;researching an issue and found two Tax Court decisions issued within 6 months;of each other, one for a taxpayer residing in California and the other for a;taxpayer residing in New York whose rulings were inconsistent. Raul knows;that the federal tax law does not differ by state and the issue was exactly;the same in both cases. Raul is confused because he thought that a basic;judicial doctrine was that a court is supposed to rule consistently. Name and;describe this judicial doctrine that requires judicial consistency and;discuss why the Tax Court may have intentionally ruled inconsistently in this;example.


Paper#55170 | Written in 18-Jul-2015

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