Mr. sanjeev ghai was joint commissionr of income tex depatrtment Delhi.

1. FEDERAL INCOME TAX LAW COURSE
DESKBOOK

2. FACULTY BIOGRAPHIES
• LIEUTENANT COLONEL JANET H. FENTON, JA, Deputy, Legal Assistance Policy
• Division. B.A., Idaho State University, 1983; J.D., Pepperdine University School of Law, 1986;
• 114th Judge Advocate Officer Basic Course, 1987; Combined Arms and Services Staff School,
• 1995; LL.M., 44th Judge Advocate Officer Graduate Course, 1996; United States Army
• Command and General Staff College, 1999; LL.M. (Taxation), University of Washington School
• of Law, 2001. Legal Assistance Attorney, Fort Shafter, Hawaii, 1987-Oct 1988; Special
• Assistant U.S. Attorney, Fort Shafter, Hawaii, Oct 1988- Oct 1989; Defense Counsel, Schofield
• Barracks, Hawaii, Oct 1989- Dec 1990; Chief, Legal Assistance, Fort Ord, California, Dec 1990-
• Aug 1991; Chief, Military Justice, Fort Sam Houston, Texas, Aug 1991- 1993; 5th Recruiting
• Brigade Judge Advocate, Fort Sam Houston, Texas, 1993-1995; Professor, Legal Assistance
• Branch, Administrative and Civil Law Department, The Judge Advocate General’s School,
• Charlottesville, Virginia, 1996-1999; Chief, Claims, Fort Lewis, Washington, Jun 1999-Jan
• 2000; Chief, Military Justice, Fort Lewis, Washington, Feb 2000- Aug 2000; Deputy, Legal
• Assistance Policy Division, Washington D.C., 2001-2003; Executive Director, Armed Forces
• Tax Council, Washington, D.C., 2003-2006. Member of the Bars of Hawaii, Texas, Washington,
• 9th Circuit Court of Appeals, and the United States Court of Appeals for the Armed Forces.

3. • LIEUTENANT COLONEL SAMUEL W. KAN, JA, Professor and Vice Chair,
• Administrative and Civil Law Department. B.S., United States Military Academy, 1994; J.D.,
• The University of Texas School of Law, 2000; LL.M. (Military Law), 54th Judge Advocate
• Graduate Course, 2006; LL.M. (Taxation, with Certificate in Estate Planning), Georgetown
• University Law Center, 2009. Air Assault, 1992; Military Police Officer Basic Course,
• Protective Services, and Master Fitness, 1994; 153rd Judge Advocate Basic Course, 2000;
• Combined Arms and Services Staff School, 2002; Intermediate Level Education, 2008. Platoon
• Leader and Executive Officer, 401st Military Police Company, 720th Military Police Battalion,
• 89th Military Police Brigade, Fort Hood, Texas, with a deployment to Panama, 1995-1997;
• Administrative Law Attorney and Chief of Administrative Law, 2nd Infantry Division, South
• Korea, 2001-2002; Trial Counsel, Chief of Claims, and Chief of Legal Assistance, 25th Infantry
• Division, Schofield Barracks, Hawaii, with a deployment to Afghanistan with CJTF-76, 2002-
• 2005; Senior Defense Counsel, Fort Stewart, Georgia, 2006-2008. Member of the Bars of Texas,
• the United States Supreme Court, and the United States Court of Federal Claims

4. • LIEUTENANT COLONEL DON F. SVENDSEN, JR., is an Air Force Reserve attorney
• attached to the Air Force Judge Advocate School, Maxwell, Alabama. Upon graduation from the
• College of William and Mary in 1990, Lieutenant Colonel Svendsen was commissioned an active
• duty second lieutenant in the US Army field artillery. He served as a fire support officer with the
• 1/72 Armored Tank Battalion, 2d Infantry Division, Camp Casey, Korea, transferred to the
• Finance Corps and continued to serve with various increasingly responsible positions at Fort
• Belvoir, Virginia, the Army Staff at the Pentagon, and finally with the Eighth Quadrennial
• Review of Military Compensation with the Office of the Secretary of Defense. Upon leaving
• active duty, Lieutenant Colonel Svendsen worked at the accounting firm, Coopers & Lybrand
• LLP (later PricewaterhouseCoopers LLP) as a tax manager, at a small law firm specializing in
• estate tax planning, and as the Chief of Enforcement for the Internal Revenue Service Office of
• Professional Responsibility. Lieutenant Colonel Svendsen is a graduate of the George
• Washington University law school, the Air Command and Staff College, and the Air War
• College. In his civilian capacity, Lieutenant Colonel Svendsen currently serves as the Assistant
• Director for Military Compensation in the Office of the Secretary of Defense.

5. RESOLUTION TECHNIQUES
• A. Talking to all of the players.
• 1. Taxpayer prepared return. You’ll save a lot of time and energy if you
• meet with the taxpayer that actually prepared the return. The spouse that
• keeps the household records or the spouse that was available for the
• appointment or the child whose parent prepared the return are all going to
• balk at the significant questions you pose. Hours can be wasted trying to
• calculate basis or useful life where the preparer has the information at their
• fingertips.
• 2. Tax Center prepared return. A call to the Tax Center might prove
• rewarding. While Tax Center personnel tend to be transient, offices often
• retain previous years returns. Additionally, someone at the Tax Center
• may be attempting to assist or contact the taxpayer on the issues in
• dispute.
• 3. Commercially prepared returns. The taxpayer may have paid for some
• sort of audit assistance or penalty and interest insurance. Most contractual
• provisions require the taxpayer to promptly notify the preparer of any IRS
• notice

6. REQUESTING RELIEF.
• A. IRS notices commonly ask the taxpayer to characterize his position
with regard to the issue.
•
• 1. Fully agree with the notice. There is no issue in controversy. The
• taxpayers may wish to have the interest abated. The IRS Restructuring
• and Reform Act of 1998 requires the IRS to notify taxpayers of proposed
• discrepancies within 18 months of the original filing date in order to
• charge interest. Additionally, the Tax Reform Act of 1986 allows the IRS
• to reduce or remove interest attributable to errors or delays made by the
• IRS in the performance of ministerial acts.
• 2. Partially agree with the notice. The taxpayers wish to have the IRS
reduce
• any taxes attributed to the incorrect changes made by the IRS. Taxpayers
• will substantiate the correct entries and ask the IRS to recompute taxes,
• penalties and interest.

7. • 3. Wholly disagree with the notice. Taxpayers will substantiate the entries
• and computations on the return and ask the IRS to confirm the original
• taxes due or refund requested.
• B. Regardless of the position the taxpayers take on the notice, the reply to any
notice
• should clearly state the name and address of the taxpayers, the tax year in
• question, the tax form originally filed, the notice to which the reply pertains, and
• any client authorization involved. Enclose the reply in the bar coded envelope
• provided by the IRS. The IRS Service Center must hand sort other envelopes and
• this will increase the processing time, at best. At worst the plain envelope will be
• routed to an incorrect office