Taxpayer Advocate Case Study

Taxpayer Advocate Case Study
Using the Taxpayer Advocate Program and Taxpayer Assistance Orders (TAOs) Generally speaking,
the Taxpayer Advocate can offer assistance if, as a result of the application of the tax law, the
taxpayers is suffering, or about to suffer, a significant hardship, is facing an immediate threat or
adverse action; will suffer irreparable injury or long term adverse impact; has experienced a delay of
more than thirty days to resolve the issue; or has not received a response or resolution by the date
promised. Additionally, a taxpayer may contact the Taxpayer Advocate if all established systems or
procedures have failed to operate as intended to resolve the problem or dispute. The assistance that
the Advocate may offer includes, but is not limited
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Responsibility Essay : Letter To Liberty Taxpayers
Letter to Liberty Taxpayers About 15 years ago Liberty was threatened by a housing development
that would have destroyed the rural nature of our township. Three of our citizens, Paul Harner, Peter
Foscato, and John Bostek jumped into action, got themselves elected to the board of supervisors and
worked out a settlement agreement by changing the zoning ordinance to allow a smaller and more
compatible development plan. We are now faced with an equally severe challenge in the form of a
"loose cannon" Supervisor who is seeking election this Fall. With my full support at that time he
was elected in 2015 to complete the term of the late Peter Foscato who died in office. Turns out I
was wrong. Mickey Barlow, on being elected, underwent a very ... Show more content on
Helpwriting.net ...
Filing a claim for unemployment insurance which will give him $5000 of payments over a six
month period and cost the Township $5000 in premium increase over the next 3 years. Trying, by
himself, to vacate Friends Creek Rd. The result was a reduction in Liquid Fuels revenue of $750
annually, legal cost of $1500 for the Township and $3000 for the affected residents. Screw–up of a
permit application for culvert repair on Wenchhof Rd. which potentially will cost the Township
$100,000 for a new culvert. Declining to drive our plow during a snow emergency last Spring which
cost the Township $2000 to hire a contractor. Suing our Township and his fellow Supervisors in a
case that has been dismissed with prejudice but now is being appealed. Our annual premium for
liability insurance has been increased by $900 for next year. This calculation was made at the
beginning of the suit so it will increase still more. Our insurance company advised me that under
certain conditions the township would have to pay 25% of legal fees with a cap of $100,000.
Despite just receiving an audit, at our September public meeting Mickey proposed another
forensic"audit" (A.K.A. "examination") which would cost an estimated $30,000 and would almost
certainly result in a tax increase. All this is in addition to audits already completed by three
independent professionals and three elected citizen auditors. Our Solicitor expense through
September is $13,271

Taxpayer Case Summary
As we learned last week in Chapter 14, a taxpayer does not recognize a gain or loss on the transfer
of property to a corporation as long as the transferors have control* of the corporation immediately
following the exchange (IRC 351). The taxpayer can transfer virtually any type of property,
including cash, inventory, intellectual property (such as a patent), or a building. It's important, upon
corporate formation, that accurate records are kept on what property was used to form the
corporation and what its value is. This information is used to establish the shareholder's basis in the
stock as well as the corporation's basis in the assets contributed, which has particular importance in
a corporate liquidation. In theory, the value of the assets contributed will be equal to the value of the
corporate stock received; ... Show more content on Helpwriting.net ...
The fair market value of the coffee shop is $250,000. He contributes the coffee shop to 4B's, Inc. in
exchange for 25% of the stock in 4B's, Inc. At the same time Frank, Kevin, and Floyd each
contribute $250,000 cash in exchange for their 25% ownership in 4B's, Inc. The "control" test is met
even though Bob only has 25% control, because in the aggregate, the shareholders have 100%
control. Bob's realized gain is $100,000 ($250,000 – $150,000), but that is deferred under IRC 351
so he does not have to recognize that gain at the time of contribution. Rather, Bob will have a
carryover basis of $150,000 in his investment in 4B's, Inc. stock. If Bob were to sell the 4B's stock
tomorrow for its FMV of $250,000, he would recognize a $100,000 gain at that time. In this
example the assumption is that all of the individuals are unrelated. If all the individuals were related
either by blood or marriage the control test would be met. In other words, family attribution is
considered in determining whether the 80% control test is

Difference Between Fishbein And Ajzen's Theory Of Behaviour
According to Ajzen's (1991) theory models, behavior is depend to the behavioral intention. There
are three factors which influence the behavioral intention, which are the attitude towards behavior,
subjective norms and perceived behavior control. Attitudes are a complete mental state involving
belief, feelings, values and temperament to act in certain ways. A subjective norm is the sanctions of
certain behavior of one or more individuals about their perception and the extent how the behavior
will mould up the perception. Perceived behavioral control refers to an individual's perception
regarding the extent of control he or she has over a particular behavior. According to Fishbein and
Ajzen (1975), the rating by an individual for an event will be either positive or negative. This
evaluation can affect an individual's attitude. Furthermore, Bobek (1997) expressed that attitude of
an individual, either good or bad, are ... Show more content on Helpwriting.net ...
Culture has many definitions, and it affects everything people do in their society because of their
ideas, values, attitudes, and normative or expected patterns of behaviour. Culture is not genetically
inherited, and cannot exist on its own, but is always shared by members of a society (Hall 1976, p.
16). Hofstede (1980, pp. 21–23) defines culture as "the collective programming of the mind which
distinguishes the members of one group from another", which is passed from generation to
generation, it is changing all the time because each generation adds something of its own before
passing it on. The social capital literature has shown that socially held beliefs can shape not only
collective actions but government and economic performance (North 1981; Knack and Keefer,
1997; Landes, 1998; La Porta et al., 1999; Putnam, 1993). Indeed, La Porta et al. (1999:223) argued
that some "societies are so intolerant or distrustful that their governments simply cannot function

Taxpayer Money Does Not Efficiently Work For Them
Taxpayer's money does not efficiently work for them Tax payer's money is not used as intended to
benefit them. Money paid in taxes are supposed to be used to deliver taxpayers (residents) highest
priorities. In Pennsylvania, 25% percent is spent on K–12 Education, Medicaid and Children's
Health Insurance Program 16%, Higher Education 13%, Transportation 5%, Public Assistance 1%,
Corrections 4% and all others 35%.( ) There has been a proposal to raise county property tax by
40% for 2016, fortunately it was approved for 32%. For every $100,000, tax would be increased by
–––––––––––. ( ) It is clearly unfair for citizens to be paying an exorbitant amount of taxes so that
improvement can be made in their state and community, ... Show more content on Helpwriting.net ...
Time is not a priority to them, because they are guaranteed a hefty pay check. So, in the middle of
constructions, workers stand around for more union breaks, socializing, at taxpayers' expense. It is
less often that they actually work at a steady pace. One particular job has been left in half with more
destruction than construction. Long patches of indents are left along a stretch of main road, a must
travel route. As a result, vehicles' alignments, as well as tires are damaged. So instead of struggling
to pay taxes only, now residents are faced with the burden of fixing their vehicle also. I propose that
the state use the same money to employ qualified, conscientious supervisors, who will get the job
done. During the last heavy snowfall of 27 inches, back streets weren't ploughed until two days
after, and main roads in residential areas were cleared for traffic only. Snow was shoved on the side
of roads where residents are usually park. How is this in the interest of resident's highest priority? I
propose that the county use the same funds to obtain machinery to pick up and dump snow of that
large amount with enough to get it done within a day, since we usually get one snow day. Next issue
is increased budget to manage overcrowded prisons. The law needs to be reviewed as to why prisons
are overcrowded? Possession of more than 30 g of marijuana, would send a person to jail for 1 year,
a fine of $5000

Technology Has An Important Asset Nowadays
Technology has been an important asset nowadays, people use it to improve their way of living.
Therefore, many people use technology for many reason. For example; transportation,
communication, education, hospitality, games, design, bank, booking, and payment system. In
Indonesia, the number of internet user is increasing according to a statistical analysis (Lim, 2003).
The user of internet was less than 1 percent in 1998.
Now internet transformed into an advancement mode of communication. The barrier that prevented
people to get any kind of information they wanted is no longer exist. People can access and get
almost of any information from the internet. People do not need to go somewhere else to get any
kind of information, they can ... Show more content on Helpwriting.net ...
Each citizen of DKI Jakarta are only allowed to have one ID card, the unique number will also be
used to create passport, driving license, insurance, and any other identity documents.
Online Tax
The government of DKI Jakarta change the old tax payment system with the new online tax
payment system. The system allows both assessment and official kind of tax payment available in
DKI Jakarta via online; Income, Salary, Hotels & Restaurants, Companies, Land & Buildings, cars,
etc. There are many big cities all over the world that been using this system and succeed; New York,
Singapore, and Chicago. Therefore, the Governor of DKI Jakarta, Basuki Tjahaja Purnama, tries to
implement it here in DKI Jakarta. The tax services which includes Registration, Implementation,
Payment, as well as Confirmation are main functions that can be found in the new Online Tax
System. One of the method of using Information Technology in Tax Payment is through the Tax
Payment Web Portal. It is about time as the capital city of Indonesia, Jakarta provides an accessible
and complete user–friendly Tax Payment Web Portal. With the increase of intensive internet usage,
citizens residing in Jakarta has opened up new possibilities to increase tax services in the name of
information Technology. Moreover, with the recent use of Information Technology, real life
interactions between customers and employees are limited, thus negative notions about Government
employees are kept at the

U.s. Mint Should Discontinue The Penny
In recent times the U.S. penny has become a heated topic for debate. The issue people debate is
whether the U.S. mint should discontinue the penny. Most Americans seem to have a definite
opinion about this topic. Both sides of the argument have increasing support and a numerous amount
of legitimate reasons to support their argument. In my opinion pennies are a nuisance and do not
really offer enough value, therefore the U.S. Mint should discontinue the production of the penny.
The U.S. Mint was established when congress passed The Coinage Act in 1792 (The New Yorker). A
year later in 1793 the Mint produced its first circulating coins. The U.S. Mint is responsible for
producing circulating coins that people use for monetary transactions. They also produce
commemorative coins for people to collect. The one cent coin was first produced in 1787 by private
mints. 5 years later the first U.S. pennies were created. According to the Americans for Common
Cents organization, over 300 billion one cent coins have been produced since 1787. Over time, more
and more people have thought the penny has outlived its worth. Though, there are still a large
amount of people who believe the penny is necessary to the U.S. economy. When it comes to this
debate there are many aspects people disagree about. Most of the aspects discussed have to do with
the future of the U.S. economy if the penny was discontinued. The price of making a penny and the
effect of not having a penny for normal

Are Libraries Worth The Money Of Taxpayers Research Paper
Are Libraries Really Worth the Money of Taxpayers? Libraries have long served the purpose of
providing books and Internet access to those in need. However, libraries have become almost
obsolete in society and do not really serve a purpose anymore. With the constant advancement of
technology in the world, people no longer need to check out a book or use an old computer. Even
though libraries offer many services to the public for generally no charge; libraries can no longer be
justified as worth the hard–earned money of taxpayers due to the emergence of new technology, as
well as the lack of funding available to maintain them. For starters, the age of technology has made
it really difficult for libraries to remain relevant in today's society.

History Of The Taxpayers Party
The Taxpayers party was made in 1992.The Taxpayers party is active in only two states today.This
party in not a national party. This party did used to be in a matter as fact a national party but then the
party got protested. That really made the founder really made. In the summer of March 17, 1992 The
taxpayers party was founded. This party was started to help finance the state and the states
government. The founder was a well educated man who had majored in a business degree. This man
also had a lot of inheritance money. Howard J. Phillips figured that their should be a percentage of
people in a state to help finance their state and help finance their government. That would also
include importing and exporting goods to sister states. It would also help pay for the transportation
of those good so it would help purchase trains and planes and ships. When a person for example
pays at the grocery store, there is a tax collection that needs to be paid that typically finances the
store. But half of your tax will go to the government. ... Show more content on Helpwriting.net ...
Phillips was born on February 3, 1941. Howard J. Phillips was a 1962 graduate of the Harvard
university in Cambridge Massachusetts. He has been the head of two federal agencies he also
founded the Taxpayers party. I personally agree with Mr. Phillips for creating the Taxpayers party. It
helps finance our country. It also keeps our state from turning into a state of

Baby Dangers : U.s. Taxpayers Fund Billions
Anchor Baby Dangers: U.S. Taxpayers Fund Billions to Compensate the Benefits "To sit back
hoping that someday, someway, someone will make things rightis to go on feeding the crocodile,
hoping he will eat you last
but eat you he will."–Ronald Reagan. Illegal immigration continues to
disrespect this nation's immigration laws completely, illegal aliens are criminals, nonetheless. There
must soon be a solution to this problem because the U.S. born babies of these aliens are weighing
down taxpayers with overbearing free benefits. Taxpayers toil to pay the billion dollar taxes of
anchor baby benefits while illegal aliens generally do not pay any form of tax–making taxpayers
alone compensate for the funds they do not deserve to pay. Ultimately, babies born to illegal
immigrants create a financial burden for U.S. taxpayers because of rising costs in health care,
housing assistance and welfare, and public education. As expected, the U.S. born children of the
aliens that outstay their visas or illegally cross the borders receive multiple health benefits as they
burden hospitals with many unpaid bills. As per The Wall Street Journal, the nonpartisan Pew
Hispanic Center "estimates that about 7.5% of all U.S. births per year (300,000) are to illegal
immigrants". Consequently, "Medicaid alone paid about $2.2 billion last year to partially reimburse
hospitals for unpaid illegal alien delivery bills..." (Hayes). Medicaid is funded by health insured
taxpayers, and these unpaid costs

Should Taxpayers Fund College Tuition? No?
Anna Lis
Professor Holly Boux
Political Science 103
December 1st, 2015 Should Taxpayers Fund College Tuition? No
Dear Representative John Kline,
Executive Summary: In the United States, college should remain an accessible opportunity for
Americans. Any one who is willing to put in the hard work and effort to make their future better,
should be secured an education. A college education is important to one 's future and can make a
huge difference in how successful someone can become. There have been multiple presidents and
politicians offer a solution to higher education costs being so high. The solution is to make taxpayers
fund the tuition dollars. The tuition for college and universities everywhere should be shared
between the government, students and families, states, and the colleges and universities themselves.
College should be more affordable, but it should not be 100% taxpayer–funded tuition.
Context and Importance of the Problem: College tuition cannot be free because there is simply no
such thing as a free college education. People think that free higher education would benefit the
middle–class families and help the amount of student debt building up in the United States. The
truth is that making a policy for taxpayer–funded tuition would hurt the majority of students and
families. Allison Shrager made a comment in her article about free tuition, "While tuition is free,
living expenses are not covered. Free tuition resulted in lower grants used

Taxpayer Money Does Not Efficiently Work For Them
Taxpayers' Money does not efficiently work for them Officials of our local and federal governments
are in charge of managing the taxpayers' money. Often the question arises of whether these elected
officials are spending revenues from taxpayers' money as carefully as they would spend their own.
Unfortunately, due to the size of the federal budget, insufficient attention is given to the ways to
ensure that these funds are spent efficiently. Revenues should target taxpayers' highest priorities.
There is a lack of accountability, tax payers are unaware of how their money is being spent. It is
unfair to citizens to pay an exorbitant amount of taxes when they are not seeing tangible, desired
outcomes. Taxpayers' money is often used irrationally and irresponsibly. I will point out some issues
that most people are aware of that are currently affecting residents of Pennsylvania. In 2015, there
has been a proposal to increase county property tax by 40%, fortunately it was approved for 32%
instead (4). According to a nonpartisan research organization and policy institute in Pennsylvania,
25% of revenue is spent on K–12 Education, Medicaid and Children's Health Insurance Program
16%, Higher Education 13%, Transportation 5%, Public Assistance 1%, Corrections 4% and all
others 35% (1). If 35% of tax collected goes under other, taxpayers have a right to know the
breakdown. Transportation 5%, should be considered one of residents' highest priority, with road
repairs falling

How Taxpayer Can Help A Claim Of Negligence Against The...
Taxpayer can also bring a claim of negligence against the Milwaukee Does. The question of the
Does' liability follows a very similar analysis of that of the City of Milwaukee, with a few
exceptions. First, Bongo's conduct in shooting the gun will likely be attributed to the Milwaukee
Does as the operator of the event under the legal theory of respondeat superior. Second, in contrast
to the City, the Does will likely not fall under a safe place because they do not own the arena.
Rather, the Does will likely by subject to the traditional negligence standard of ordinary care. The
legal theory of respondeat superior stands for the proposition that through vicarious liability a
master may be liable for the acts of his or her servants in the course of his or her employment.
Under this legal theory courts have found basketball teams labile for the actions of mascots
employed by the team for the negligent acts of the mascot during the course of game. Accordingly,
the Does can be found liable for the negligent acts of Bongo. A Wisconsin court is likely to find a
team liable to spectators for the acts of its mascots and accordingly Taxpayer's recovery against the
Milwaukee Does will likely be successful. The Does most likely instructed Bongo to use the T–shirt
cannon during the game as a promotional and entertainment event. Moreover, the Does benefit
greatly from ticket sales and provided the mid–game entertainment as a means for increase the
enjoyment of the game, resulting in

Was Gaining Massive Productions, Such As “Iron Man 3” And
was gaining massive productions, such as "Iron Man 3" and "Homeland". This all changed in 2014
when state legislators chose to mostly abandon their tax credit program in lieu of using the money to
lower their corporate tax rates. Their film industry crashed almost overnight. Nearly all film
productions went to surrounding states like Louisiana and Georgia, leaving North Carolina filmless.
There have been efforts to rejuvenate the film industry, such as a 10 million film grant passed in
2015, however, many fear the damage is irreparable. Lowering the corporate tax rates, though a
great idea in of itself, is not a suitable replacement for the current film tax credit program due to the
devastating amount of damage it would do to the film ... Show more content on Helpwriting.net ...
The Pittsburgh Courier gives a great example of why this is. Think of it like this, if you had a
coupon for 10 dollars' worth of free food (this would be the tax credit) and then sold that coupon for
8 dollars of actual money. Because you saw the 8 dollars as more valuable than the 10 dollars' worth
of free food (since the coupon/tax credit isn't actual money, there is a loss of 2 dollars of value. Over
time, this has led to around 27 million dollars in tax payer's dollars to be lost, however, this number
doesn't mean tax credits shouldn't be sellable (Shoemaker; Holmberg).
As a matter of fact, they must be and it's in their nature. Lisa Smith–Reed, when I asked her about
the selling of tax credits, stated, "Every industry sells tax credits that they cannot use to other
companies whether or not that company is in their particular line of business." It's incredibly
difficult to use the entirety of a Pennsylvania tax credit when the film company awarded the credit
resides in a different state. In a way, the ability to sell the tax credit is more of an incentive to
productions than the tax credit itself. Dawn Keezer, in an interview with public source, went as far
to say that the selling of these tax credits is a boon, because not only does it bring productions to
Pennsylvania, it also helps corporations in Pennsylvania on their taxes, and since all these
companies (whether it is the film productions selling these tax credits, or the companies buying

Blaa
9.9 Tax Investigation Framework
What is Tax Investigation
Tax investigation is an inspection of taxpayer's business and / or individual books, records and
documents. This inspection is to ensure the right amount of reported income and paid taxes required
under laws and tax provisions. The investigation will be carried out only in cases where is suspected
on the basis of precise and clear evidence that the tax payer is deliberately trying to avoid paying
taxes or having committed an act of willful deceit under the Act, such as real property gains Tax Act
ITA and 1976, the Petroleum(Income Tax) Act 1967, Promotion of Investment Act 1986, the Stamp
Act 1949 and the Labuan Offshore Business Activity Tax Act 1990. There are two ... Show more
content on Helpwriting.net ...
Where existing fiscal agent representing taxpayers a separate letter of authority required to work
with IRBM and tax agent / representative statements taken during interviews / meetings with the
IRBM can be used in litigation tax criminal investigation. Make sure all correspondence between
the IRBM and fiscal agent / Representatives are in the "Without Prejudice" basis, with except in
cases of criminal tax investigations they are allowing taxpayers to take notes of any conversations or
interview and a copy of the licensing interview or discussion notes within the application, such as
copy signed by both parties and the investigating officer shall explain all the facts, agreements, the
issues discussed are confidential between the IRBM and the taxpayer or its appointed agent. In cases
of criminal tax investigations, however, a copy of the interview / Note the discussions and recording
the testimony of witnesses can not be given to the representatives of taxpayers or witnesses. (Hasil,
2007).
4. Finalisation of Tax Investigation Upon finalisation of a civil tax investigation case, a written
settlement agreement will be entered into between the Director General of Inland Revenue (DGIR)
and the taxpayer. The following information should

Should Taxpayer Money Go To Planned Parenthood
Should taxpayer money go to Planned Parenthood?
Think about it. You have been in a long relationship with your boyfriend and you decide to take it to
the next level of the relationship; sex. You do it and the next few days you aren't feeling good.
You're having thoughts that maybe you could be pregnant. You want to go somewhere where you
won't be judged and your mom won't find out by the doctor. You would like to go to Planned
Parenthood because you won't get judged and you have a low income. If the government chooses to
not give taxpayer money to Planned Parenthood it would fall to the ground. They would never make
enough profit to stay open by themselves. Imagine if that was you in that girl's position. You would
have to tell your guardian, stress yourself out. ... Show more content on Helpwriting.net ...
In January 2016, Congress passed a bill to defund Planned Parenthood, a family planning group that
runs more than 800 reproductive health clinics across the United States. They wanted to cut Planned
Parenthood because they perform abortions. Most people don't know they only do them for certain
situations. If you were raped and the pregnancy is still early they will perform it. If the pregnancy
was included in incest they might terminate it due to problems that would be cause in the baby due
to alike DNA. In other cases if the pregnancy was harming the mother they might also do it then.
That's not all what planned parenthood does though. They also have operations that include
prevention pregnancy by distributing birth control and free condoms. They also educate the public
about contraception, they reduce the spread of STD's through education, testing, and treatment.
They also screen for cervical and other cancers. Planned Parenthood offers so much but cutting tax
funds they wouldn't be able to offer a lot of those things. More than 5 million men and women world
5 million men and women worldwide use their services

U.s. Taxpayers Paid $ 256 Billion For Healthcare
In 1980, U.S. taxpayers paid $256 billion for healthcare services. In 2012, they paid nearly $2.8
trillion for healthcare services (Centers for Medicare & Medicaid Services. 2012). This represents a
tenfold increase in a single generation. Although some of the most expensive medical conditions to
treat may not be preventable, there are a myriad of preventable diseases that add to the economic
burden that Americans carry each year. When one also considers the rise in childhood obesity rates
and other related and non–related chronic illnesses, the role of nurses as educators in our schools
and communities has become critical to the continued success of our nation.
In 2009, data were collected by the National Youth Risk Behavior Survey (YRBS) that clearly
demonstrated the relationship between health risk behaviors and academic achievement in high
school students. Students with higher grades were less likely to engage in health risk behaviors such
as cigarette smoking, alcohol use, unhealthy diets, and increased sexual activity. Unfortunately, the
statistics reported by Centers for Disease Control and Prevention (CDC) for health risk behaviors in
American adults were grim. In 2012, 42 million adults reported that they smoked cigarettes and
nearly 47% of American adults have at least one major risk factor for heart disease or stroke. These
included uncontrolled high blood pressure, uncontrolled high levels of LDL cholesterol, lack of
aerobic exercise, and poor nutrition.

Persuasive Essay On Gun Violence
Do you feel Gun violence has taken a bad effect on taxpayers? I do, because even if your family
member hasn't been shot or killed, it still hurt you in a way. When a person has been killed in a
certain state, and the killer is a part of that state. The state happens to give away four Thousand
dollars to help cover the funeral costs. If you didn't know, that's coming from our taxes. When a
person have been shot and wounded, your taxes are being taking and helping paying for medication
to keep that person out of pain. Even when the killer gets caught, your taxes will be still be a risk,
because killers has to eat too. When dealing with gun violence parents don't know what to expect.
Losing children to gun violence is affecting our society. Parents are put in some weird positions to
trying to stay strong when this tragic happen. Some parents tend to try to kill themselves, to get rid
of the pain. Parents start feeling hopeless, drained at times. When my brother (Kelby) was killed
from gun violence, it took a big effect on us, because he was like our little star. That funeral cost was
high and tax payer help our family out a lot. My mother (Felicia) was going through those same
thoughts. So losing these love ones are not easy. According to my source, killings of gun violence
are affecting everybody in so many ways. Gun violence has risen over these few years. Especially in
our neighborhoods, children are not safe. It's affecting these parents to not let the children play out.
Parents don't know if that's going to be the last time seeing their child smile. It's sad that children
cannot be children anymore. For Gun violence the recovery cost is high. In 2010 the inpatients stays
for firearm assaults were worth 14,000 more than an average stay. All those taxes coming out of
other checks. Victims are not the ones who suffers from getting taxed Taxpayers pay about 12.8
Million everyday cost of related gun deaths and injuries. Each year over 11,000 are killed from Gun
violence in the United States. Even over 20,000 commit suicide using Gun Violence a year, that's all
average about 229 Billon dollars a year. The killers don't know that even though their family is not
the one going through the harsh moments, their

Taxpayer Case Summary
In this case, there are three primary parts, including the destroyed wall, the reconstructed wall and
the insurance, influencing the client's taxation consequences.
Section100–1 requires three steps to determine whether the CGT event affects a taxpayer or not.
Those three steps are three questions which help the taxpayer to know how much the net capital gain
or loss for the financial year. First step is determining whether a taxpayer makes a capital gain or
loss or not. In this step, there are four questions that are examined the taxpayer. First of all,
Section102–20 states that a taxpayer makes a capital gain (/lose) only if a CGT event happens. Also,
according to Section104–20, CGT event C1 happens if a CGT asset is destroyed. In the case, the
client's concrete ... Show more content on Helpwriting.net ...
He spends $100,000 as the capital expenditure. According to TR97/25, it is a capital work to
improve the building's value. The client pays this expenditure for improving the safety of retaining
wall. That is to say, the capital work expenditure enhances the investment property's value. Also, on
the basis of Section110–25, the new wall shows the 4th element of the cost base. The cost base is
increasing by $100,000.
The client receives a receipt, $100,000, from his insurance company for the destroyed wall.
Section104–20 states the timing of a C1 event is when compensation is received by a taxpayer. And
Section 112–30 says that the expenditure that is incurred by the taxpayer reduces the cost base of a
CGT event. Because the insurance receipt has a nexus with the destroyed retaining wall, this
$100,000 links with the CGT event and decreases the cost base.
The cost base not only links with the new retaining wall, but also has a nexus with the insurance
receipt. The cost base is added by $100,000 of the new wall, then minus $100,000 of the insurance
receipt. Therefore, the cost base keeps the same, no change.

NFL Stadiums : The Causes And Cons Of NFL Stadiums
Sports Stadiums are an iconic staple of American tradition. However not everything about these
venues is positive. Team owners take advantage of laws and fans to meet their own goals. Citizens
and city officials from various locations have taken up their grievances with the NFL in the past.
And it has gotten to the point where even political parties join together to bring to light issues with
the organization. NFL stadiums are not good for cities because they take advantage of tax payers,
hurt citizens on an economic level and cost them billions in subsidies. Sports teams and more
importantly the NFL does not always have respect for the city or its people. In some cases the teams
have contracts with the city their cities that state the conditions of maintaining the stadiums they
play in. In Cincinnati, the Bangles cost the Hamelton County a lot of money. in Hamilton County,
where one in seven people lives beneath the poverty line and budget cuts have left gaps in the
schools and sheriffs department, residents are bracing for more belt–tightening: rollback of a
property–tax break promised as part of a 1996 plan to entice voters to pay for two new stadiums
(Wall Street Journal). It pays more for the team than it does on the citizens. In 2013 the team
threatened to move to another city if the county did not pay for upgrades to their new stadium. For
the second super bowl the city of Glendale had, the mayor was officially uninvited due to a
disagreement on the terms of the event. The construction of the stadium that event was held at was
the subject of contraversy as well, money.cnn.com reports "Taxpayers paid for most of the
University of Phoenix Stadium, which opened in 2006 and is home to this Sunday's Super Bowl ––
to the tune of about $300 million.". Citizens of Santa Clara deal with increased traffic in their city
for the San Francisco 49rs playing in their city, despite protests from the people. In the end if you try
to get in the way of the organization they do not care what position you hold in office, so long as
they get their way.
Team fandoms are one of many advantages sports teams in the NFL use to ease the financial load on
their stadiums. In 2006 the Arizona Cardinals team officials decided

Driving Essay : The Dangers Of Texting And Driving
Texting and Driving Do you ever just sit and think about why everything be so high? Or just be
chatting with one of your friends, and one out the bunch just says" I'm tired of taxes going up". Well
car wrecks, injury, and jail time is one of the reasons why our tariffs be high. Every day in the
United States somebody has been killed from a distracted driver. One of the distracted activities
people do is texting while driving. I think this is extremely dangerous because people who are doing
this takes their attention off the road, just to send a text. Which increases the chance that the driver
can lose the control of the vehicle, and could cause a crash or even in a worst case could kill other
people. When a person is texting, she/he is thinking about other things besides concentrating on
driving. Also it could make the driver lose control of the car and slow her/his brain's reaction time in
case of a potential accident. "Texting and Driving Essay by Leticia Z." Carpey Law,
www.carpeylaw.com/blog/texting–driving–scholarship–essay–leticia–perez–zamora/. The truth is
that most American adults pay federal taxes. The data point that Drudge has mangled here is that
only about 122 million Americans pay federal personal income tax–and most who don't pay other
federal taxes. https://www.forbes.com/sites/joshbarro/2012/04/17/everything–about–this–drudge–
headline–is–wrong/#2d5a5aaf27b2 Car wrecks happens each and every day. The National Highway
Traffic Safety Administration (NHTSA)

Taxpayer Bill Of Rights Case Analysis
Question 1:
I'll start off my post by saying that I honestly hadn't heard of TABOR before this class. I used to live
in Northern California before Colorado not too long ago, and it didn't seem to be talked about over
there, as they haven't implemented TABOR. I decided to read up on it to gain a greater perspective
of what the Taxpayer Bill of Rights entails.
The first concept that I learned about was that under TABOR in Colorado, taxpayers would now be
able to vote before taxes were raised by local and state governments. The voters must approve the
tax raise. In addition to that concept, the revenues that had previously been collected as a result of
prior tax rates were not to be spent without tax payer approval, should those rates have increased
quicker than ... Show more content on Helpwriting.net ...
Lastly, should TABOR surplus occur, any of the extra funds must be redistributed back to the
taxpayers, unless the taxpayers approve a change of revenue.
Considering all of the prior information, TABOR sounds like a decent idea. Although, I wasn't
entirely convinced. I decided to look into the pros and cons of TABOR. I found an article that claims
that while TABOR isn't perfected, there have been improvements made within the Colorado
economy since tabor. This conclusion was made after comparing the Colorado economy 10 years
before TABOR had been introduced in 1992 to the Colorado economy 10 years after TABOR was
implemented. According to the Colorado Springs Business Journal, job growth within Colorado has
for the most part increased steadily. The article claims, "From 1983–1992, total job growth in
Colorado was 18.1 percent. Government employment rose 21.1 percent and non–government

Summary Of The Taxpayer In Ray Bradbury's The Martian...
"March 2000: The Taxpayer" in Ray Bradbury's The Martian Chronicles, is an interchapter that
focuses on how Pritchard (a typical taxpayer) wants to get on the spaceship to Mars. The purpose of
this short chapter is to provide foreshadowing to both the atomic war and civilian immigration to
Mars. The reason why this chapter was written is that during 1950 (when this book was written),
Ray Bradbury wanted to voice his opinion that the construction of atomic bombs will lead to war.
Pritchard says, "Wasn't he born right here in Ohio? Wasn't he a good citizen? Then why couldn't he
go to Mars?" (Bradbury 31). He feels that he is entitled to board the spaceship because he paid his
taxes. The phrase "I'm a taxpayer" is often used to protest against

Taxpayer Case
Tax Court had no jurisdiction to credit taxpayer's claimed overpayment
The United States Tax Court recently ruled that the IRS did not have the jurisdiction to credit a
taxpayer's, Del–Co, overpayment because the overpayment was not deemed an "available credit," as
the taxpayer alleged.
The ruling centered around the taxpayer claiming they paid the IRS upon receiving its note of
deficiency. The IRS contended the taxpayer failed to pay for 2004, thus sending the taxpayer a Final
Notice of Intent to Levy and Notice Your Right to a Hearing to resolve the matter. The taxpayer
requested a CDP in a timely manner. The hearing did not satisfy either sides about the disputed 2004
sum.
With the case docketed, the IRS credited the 2004 amount and ... Show more content on
Helpwriting.net ...
Furthermore, Judge Goeke noted that Beck, "provided no evidence that he had any business activity
unrelated to the sale or distribution of marijuana. Further, petitioner has not established which, if
any, expenses were for any alleged services offered and which expenses related to the sale of
marijuana."
For more on the case, visit Bloomberg.
Not All Expenditures Created Equal, Tax Foundation Says
A recent Tax Foundation report determined that not all tax expenditures are equal, urging policy
makers to abandon some. The urging comes from the report's author and economist Alan Cole.
Cole told Bloomber that the tax expenditures worth keeping, "are about moving us toward a
different kind of tax code." Included in those expenditures were tax breaks for retirement savings via
individual savings and 401k plans.
During the 2015 fiscal year, tax expenditures have exceeded $1.3 trillion, with individual
expenditures amounting for $1.2 trillion while corporate tax totaled $131 billion. At a total of $65
billion during the fiscal year, deferrals represent the largest corporate tax expenditure. When it came
to individual tax expenditures, employer contributions for health insurance was the top expenditure
for the

Solyndra Company Case Summary
The Solyndra Corporation is a Limited Liability Company, (LLC) that creates and constructs solar
panel systems for the large industrial rooftop companies. According to Hals–Ketcher (2006) a
Limited Liability Company is structured so the members of the corporation are not held directly
liable for the company's bills or liabilities. So when the company filled for bankruptcy, the partners
were not obliged to pay the LLC's debts out of their own assets, and if the resources of the LLC are
not adequate to cover the balance due, the creditors have minimal legal actions to compel the
owners for payment. Their debt was with the LLC, not the people that owned the LLC (Hals–
Ketcher 2006). Solyndra was the first company to get a guaranteed federal loan ... Show more
However, during the loan process the company failed to disclose key information about the
company's future earnings did the corporation and key leaders who were in charge not tell the truth
of the real state of the company's fiscal strength or was accounting dereliction involved. Leadership
at Solyndra asked suppliers to permit it to put off cash payments to enrich the growth of the
companies bottom line. This constitutes fraud by company officials, the investigation determined
that the company officials distorted facts and left out key material in the efforts to get the loan.
(Report, 2015). The consequences are extreme when fraud is in relationship with government loans,
for instance, penalties imposed can be up to 30 years in Federal prison. The law, by distinction, is
not satisfied to presume the good faith of company officials. It pursues any person that makes an
effort to manipulate the issuance of government loans by presenting false statements with the goal to
defraud the Government. The government guaranteed the loan, so when Solydra could no longer re–
pay the onus was on the Government and the taxpayer to re–pay the half billion–dollar loan with
interest. This reduces Solyndra's risk knowing that the government, is on the hook to repay greatly
lessening the chance that the loan will not be repaid. Apart from free market ethics, management
would have instilled truthfulness, and integrity while carrying out their duties; this could have
prevented the company from bankruptcy by upholding the spirit of the utilitarian rule that advocates
for greater benefits to all.
As soon as Solyndra sought protection under bankruptcy, the investigation began in order to
determine if any laws were broken. Along with the US. Attorney's office, the Federal Bureau of
Investigation agents searched the headquarters of a Solyndra for evidence of

Strategies for Change
Case Study –
Ethics are moral principles or beliefs about what is right or wrong and guide individuals in their
dealings with other, within groups (stakeholders), and provide a basis for deciding whether a
particular decision or behavior is right or proper. Go online to this site and report on one case of
corporate fraud the government reported. Then write at least 350 words on the case and the ethics
violations you see took place within the company you chose: http://www.irs.gov/uac/Compliance–
&–Enforcement–News On their website, The Washington Ethical Society (2013) defines ethics as
"the elements essential to human well–being and proposes principles to be used as guidelines for
generating an ethical culture". They go on to say ... Show more content on Helpwriting.net ...
The ethics violations in this case are many, the creation of bogus tax shelters and the fraudulent
filing of tax returns being the obvious. Additionally, the case outlines that KPMG's personnel "took
specific steps to conceal the existence of the shelters from the IRS" (IR–2005–83, 2013). Later in
the case, it points out that KPMG was warned by its own tax experts and others that the tax shelters
were questionable, but the top leadership at KPMG did not heed these warnings. In other words,
KPMG not only knowingly participated in defrauding the IRS and reducing the overall tax income
of our federal government, money which could have been used for any number of services to the
people of the United States, they took steps to cover up their wrong–doing and disregarded the
warnings from experts. As a result of the investigation and eventual agreement between KPMG and
the IRS, KPMG's tax practice was restricted and they were to pay $456 million in fines. This case is
a clear example of ethics violations as it relates to tax avoidance and abuse of the law. As IRS
commissioner, Mark Everson, states in the case "We simply can't tolerate abuse of the law and
professional obligations by tax practitioners". He goes

The Effects Of High Compliance Rate On Municipal City Of...
Research Design and Methodology
4.1Introduction
The purpose of this study is to find out what are the causes of the high compliance rate in property
taxes in the municipal city of Portmore, Jamaica. Taxes are of essential importance to small
developing countries as they do not have much needed resources. As further developments takes
place in the municipal city property values will increase, hence the amount of property tax collected
by the Portmore municipal council will also increase. This increase however, is not a guarantee that
the tax collection will be sufficient in the maintenance of the community due to the rising cost of
goods and services. Hence continuous voluntary compliance is essential and important as it most
efficient for both the tax payer and the tax authorities.
This section gives the hypothesis or research perspectives, the design of the research and the
methods that were used to gather the data.
4.2 Hypotheses/ Research Perspectives
My research perspective on the Municipal City of Portmore attaining the highest compliance rate
property tax collections in Jamaica are:
That the tax payers have recognised the need and importance of property tax to the community.
The taxpayers are knowledgeable about property tax and the consequences if not paid.
The local authorities are ensuring that the community is well maintained by effectively and
efficiently using the tax collecting in providing services such as timely collection of garbage,
maintaining and

Political Corruption By Government Officials For...
Throughout history, several sovereign nations across the world have been subject to political
corruption by government officials for illegitimate personal gain. Corruption used to be a low profile
line item. However, today it has reached heights at which the government must get involved to try
and cover it up to ensure its secrecy and avoid exploitation. This instance is referred to as Crony
Capitalism, which is a theory that has evolved from corruption over a period of time. This idea
involves more intervention by the government who achieves its purpose by providing incentives and
subsidies to their known business partners in specific operating fields. They favour this particular set
of business owners who they keep close ties with over ... Show more content on Helpwriting.net ...
They drift away from the rule of law which they themselves have established to maintain social
control over their country. The government chooses to monopolize over businesses in pursuit of
getting a larger share of money. However, most of the time these turn into sunken costs, which they
then try to cover by raising tax rates. Countries that were regarded as miracles are nothing more than
havens now, for crony capitalists to get rich the easy way (Kang, 3). An example of this is in
Canada, where a big incentive in the form of tax credit is given to the Film Producing Industry. The
government has been providing tax payers' money and direct subsidies in an effort to induce film
production in their province. Currently, film and television tax credits cover up to 35% of labour
costs all over Canada, except for Quebec where it covers up to 45%. This does not include the
additional tax credits that are provided to cover up the total production costs. In Alberta, the film
and television industry demanded $18 million for a project worth $32 million of building a film
studio in Calgary. The government has provided them with $10 million from property tax which
means that the remaining $22 million will be obtained from taxpayers at their cost. The film industry
in Alberta claims that this is beneficial since every buck that taxpayers contribute towards subsidies
will result in a 10 fold return to the economy. This demonstrates how Crony

Taxpayer Funding For Abortion Insurance
Taxpayer Funding for Abortion and Abortion Insurance
Recently, the S.184 – No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure
Act of 2017 was read and referred to the Committee on Finance. With the newly elected President
Donald Trump in office, adjustments have begun to take place on the front end of abortion and what
these procedures and the insurance that covers them will look like going forward. The previously
mentioned bill would permanently prohibit federal funding, including District of Columbia funds,
for abortion or healthcare that includes abortion (Congress & Wicker, 2017). The bill will amend the
Internal Revenue Code and the Patient Protection and Affordable Care Act by prohibiting health
coverage from ... Show more content on Helpwriting.net ...
Aside from the safe assumption that Americans –especially those whom appose abortion–don't want
to be funding abortions through their tax dollars, the efficiency of this bill would cover the
loopholes that may have been created by prior acts (Harned, 2015). The modifications this bill
would bring about are going to conserve the time –in the future–for other pressing issues that would
otherwise be spent on an issue that manages to be discussed redundantly.
The Severity of Abortion and its Role in the No Taxpayer Funding for Abortion Act
Abortion is a one–day procedure that can have important lifetime consequences. There is potential
for procedure failure as well as physical, emotional, or mental suffering, which is why there is a
need for some form of deterrence. In the hearing before the Subcommittee on the Constitution and
Civil Justice of the committee on the Judiciary, House of Representatives, One Hundred Thirteenth
Congress, it was stated that this bill would restrict tax deductions for women who use their own
money for abortion or if they purchase insurance that covers abortion, in turn this will raise the tax
for women should they choose to make that decision (House of Representatives. Subcommittee on
the Constitution and Civil Justice. Committee on the Judiciary, 2014). This sort of disincentive
would ultimately make abortions more costly and may deter women from

Who Should Receive Entitlements? Essay
Who Should Receive Entitlements?
As part of American ideals, the government has a responsibility to take a role in maintaining the
financial security of it's citizens who are in need. Benefits are given to help those who are unable to
provide for themselves, and those who they are responsible forothers who need help. Although some
people become dependent on these grants, the majority of those who receive them truly need them.
Support offered by the government needs to be strictly supervised to help provide that these public
help program's are not being taken advantage of.
Medicare, which came into effect in 1966, is the popular name for the Federal Health Insurance
Program. It ... Show more content on Helpwriting.net ...
As a result, the money availbe to pay for these claims may run out.
Another entitlement given to the citizens of the United
States comes in the form of Social Security. Social Security was formed in 1936 to help the
generation of the Great
Depression pay for living expenses as they aged and stopped working. As a citizen works
throughout his or her life, deductions are made from pay checks to pay Social Security taxes. Which
in theory these taxes will be returned to them when they retire.
The cost of benefits given to retired citizens have increased over the life of this program. In the
1930's the maximum amount that a worker would have to pay for Social
Security taxes was $3,000. In 1966, the amount had grown to
$6,600 per year. Since 1966 the maximum yearly tax bill per tax payer has steadily grown along
with the cost of living for retirees.(Shlaes, 3)
Social Security faces some of the same problems as
Medicare. The age group that Social Security was intended for is becoming very large. The increase
in the cost of living and the large groups of eligible recipients has caused doubt with many of the
younger citizens. A study conducted in 1994 showed that Americans born after 1964 are more likely
to believe in the existents of UFO's than believe that Social Security will be availible when they are
eligible for it.(Shlaes 1)
Welfare is a common

Pro Legalization : The Legalization Of Alcohol Prohibition
Legalize it. If you can grow tomatoes you can grow pot too.
Marijuana has been unjustly demonized by politicians and law enforcement for decades now in
order to get more funding for their agencies and to further their own personal agendas while
claiming it's in the best interest to the public effectively forcing their view of how the world should
be down everyone else's throats. They claim pot is a horribly addicting drug, a gateway drug to
harder drugs and that it will make your brains fry like an egg on a skillet. That's why marijuana is
labeled as a class 1 narcotic and cocaine is a class 2 narcotic, because everybody knows that cocaine
is less harmful and less addictive than pot..right?
Alcohol Prohibition empowered moonshiners, gangs and all the crime that came with it. Alcohol
prohibition was finally appealed when the government was forced to make a choice when the cost of
fighting a losing battle became too great.
Marijuana runs along this same vein. It is to wide spread, the violence and crime caused by black
markets and cartels are beyond any government agency's ability to control.
For every pound confiscated, there are multiple tons that get through to every town across the U.S.
But the anti–pot establishment and the taboo falsely placed against pot is too big and our politicians
and lawyers will not willingly give up the free ride they've, intentionally or not, created for
themselves.
The Government claims pot smokers cost US taxpayers $200+billion a year in

The Taxpayer Relief Act Of 1997
BACKGROUND INFORMATION The Taxpayer Relief Act of 1997 (TRA97) established two
education tax credits: the Hope Tax Credit (currently modified as the American Opportunity Credit
by the American Recovery and Reinvestment Act of 2009) for students who are enrolled in one of
the first four years of postsecondary education and are carrying at least a half–time workload while
pursuing an undergraduate degree, certificate, or other recognized credential; and the Lifetime
Learning Tax Credit for students who take one or more classes from a college or university to pursue
an undergraduate or graduate degree, certificate, other recognized credential, or to acquire or
improve job skills. The Economic Growth and Tax Relief Reconciliation Act of 2001 ... Show more
Resources: For more information see IRS Publication 970: Tax Benefits for Higher Education and
IRS Notice 97–60: provides consumer guidance on Education Tax Incentives. These documents and
IRS Form 8863 and 8917 are available at www.irs.gov or by calling the IRS at 1–800–829–1040.
For additional 1098–T information and instructions from your college or university go to
www.1098–T.com. CORRECTED (if checked) FILERS name, street address, city or town, province
or state, ZIP or foreign postal code, and telephone number American National University of
Kentucky, Inc. P.O. Box 6400 Roanoke, VA 24017 540.769.8200 1 Payments received for qualified
tuition and related expenses 2 Amounts billed for qualified tuition and related expenses $2,626.00
OMB No. 1545–1574 Form 1098–T Tuition Statement FILER 'S Federal identification no. 61–
0436312 STUDENT 'S social security number ***–**–9276 3 Check if you have changed your
reporting method for 2015 STUDENTS name, street address, city or town, province or state,
country, and ZIP or foreign postal code REBECCA DUNKER 506 ROSARY DR ERLANGER, KY
41018 4 Adjustments made for a prior year $0.00 6 Adjustments to Scholarships or grants for a prior
year $0.00 5 Scholarships or grants $909.00 7 Check this box if the amount in box 1 or 2

How Taxpayers Are The Funders For Public Facilities Such...
Taxpayers are the funders for public facilities such as corrections. Jail and prisons are funded
through tax dollars and therefore have interest when dealing with these programs. Research done by
New Mexico Corrections Department found that Ninety–five percent of offenders incarcerated
would be released back into the community. A more staggering statistic is that fifty percent of the
offenders will return to prion within five years (NMlegis). This display a breakdown through our
criminal system where half of those incarcerated will return. It is the job of the facility not to solely
punish but teach the inmates how to learn acceptably in society. The audience for this article is
directed towards the legislative branch and the cost of inmates returning back to prison or jail. One
of the ways that is truly upsetting to me is the talk of the economical burden these inmates place on
the taxpayers. If the statement read, reducing recidivism, even by just ten percent, can save
thousands of families it would be perfect. Instead to get the point to those who have the ability to
make changes it reads, " Reducing recidivism, even just by ten percent, can save millions"
(NMlegis). The article isn't talking about millions of families or broken homes it is talking about
millions of dollars. The approach that we have in our country is based off the philosophy that they
are making investments which will yield the best and most cost–effective results to support the
state's performance–based

Effect of US Deficit and Debt on Taxpayers
Discuss how and why the U.S.'s deficit (current year's portion) and (cumulative) debt have an effect
on the following: Tax payers
The US may have less to spend on its service therefore needing to require money from its citizens in
order to maintain those services such as welfare care and health insurance for certain people who
cannot afford it. Unable, and unwilling, to expend more money from its coffers, the US raises the
tax burden of certain of its citizens
Future Social Security and Medicare users
America has to divert money to a number of crucially important issues such s Education and
Defense. Given the difficult economic times and its cumulative debt as well as given rising cost of
health insurance and rising amount of people who need it, the US government may well decide to
make its conditions for receiving health insurance even more rigid. Consequently, less people will
be qualified to receive health insurance less people will receive the benefits and fewer benefits will
be included in the package deal.
Unemployed individuals
The number of unemployed individuals will rise. This will be due to various reasons:
People will have less money to hire therefore more people will remain without a job.
Lack of government support for businesses will cause more businesses to close, therefore
unemployment will rise.
More businesses will have a harder time to survive due to not receiving government support and due
to hiked taxes. The hiked taxes too will force businesses

The American Taxpayer Relief Act Of 2012
The American Taxpayer Relief Act of 2012 created a combined estate and gift tax rate of 40% while
raising the estate tax exemption to $5.43 million in 2015. The gift exclusion stays at $14,000 in
2015. These changes generate some estate–planning benefits that most people haven't yet realize.
For example, many wealthy people didn 't bother trying to minimize capital gains in the past
because the lower tax rate of 15% was better than paying 50% in estate taxes. Now people can
benefit by choosing which assets they keep until death more carefully. Appreciated assets can be
held until death and might fall within the $5.43 million exemption. This could be especially
important when realizing capital gains could be subject to a higher, nearly 24% ... Show more
Marriage always generates tax questions, but you can often find substantial opportunities when your
life changes in a major way. For example, consider two people who each own a home. The couple
plans to sell one home and live in the other. In a display of marital enthusiasm, Carol sells her
smaller home before the marriage and moves to Bob 's palatial home.
Unfortunately, the couple failed to take advantage of tax planning. If Carol and Bob had moved to
the smaller home and made it their primary residence, they could have fixed it up, realized more
money from the sale and avoided capital gains on $500,000 when selling a primary residence.
Instead, Carol sold the home for $400,000 and had to pay capital gains on $50,000 over the
$250,000 exemption for a single taxpayer. The home was originally valued at $100,000, so the sale
generated a $300,000 gain.
Responding to the Medicare Surtax on Investment Income
The Affordable Care Act imposed a Medicare tax for the first time on investment income over
certain limits. Tax planning could save up to $900 on each $100,000 of income. If you realize
several million dollars in capital gains, finding a way to avoid the surcharge could generate
substantial savings in six figures.
Tax Planning Tips to Remember for 2015 and Beyond
General tax planning tips apply to anyone. Although general

Summary: The Taxpayer Bill Of Rights
The Taxpayer Bill of Rights is a valuable source that protects the taxpayer's interest. The document
outlines in a simple manner the rights of all taxpayers when it comes to dealing with the IRS.
According to a survey held by the office of the taxpayer advocate in 2011, fifty–five percent of
taxpayers did not think they had rights when dealing with the IRS (Ambrose, 2012).
The Taxpayer Bill of Rights is broken down into two parts. Part one outlines ten basic rights:
1. The right to be informed,
2. The right to quality service
3. The right to pay no more than the correct amount of tax
4. The right to challenge the IRS's position and be heard
5. The right to appeal an IRS decision in an independent forum
6. The right

An Argument For The Taxpayer
22. A. If a taxpayer from New Jersey just won $1000, the first questions that would arise would be if
the $1000 is taxable and if it needs to be reported. If this were indeed taxable income, we would
need to know the filing status of the taxpayer. If this taxpayer does have to report it, we would also
need to know the date that the taxpayer won this $1000. There would be potentially more questions
that could arise from this situation, but these are the two that would first need to be answered before
digging deeper into the scenario.
B. The first question that arises from a taxpayer paying $5000 to his former wife is how long have
they not been together and is this a reoccurring payment. Also, what is this $5000 going towards? Is
it ... Show more content on Helpwriting.net ...
The last piece of information that would be helpful is whether there were any specific rulings made
when the divorce was finalized.
B. A source of information that you might need would be prior year tax returns. This will provide
information on Mrs. K's income and what is/was taxable in current and prior years.
C. The facts that Mr. K is 50, previously divorced his prior wife and that he is a doctor is not
relevant. The relevant facts are that he pays Mrs. K $10,000 a month.
D. There is a good chance that there will need to be more questions asked in the future. After
gaining all the information that was requested in the questions above could potentially create more
questions.
E. The first question that needs to be answered is the obvious one if the $10,000 is taxable income.
We will learn more to answering this question when we find out whether it is child support or
alimony. It is very easy to get these two confused, which in return could either cost or save Mrs. K
$10,000 in taxable income.
F. I believe that Mrs. K desires that the $10,000 is not taxable income. This will save her money on
her taxes if this is the case. This is important to be able to understand what your client wants and to
try and keep them happy. This also proves that, as a tax advisor, you need to be more careful that
Mrs. K does not construe the facts to get her desirable outcome.
G. This is not a planning

Taxpayer Case Study
According to I.R.C. § 61 all income from different sources are taxable. However, under I.R.C.
§104(a) (1) payments received underwork place compensation acts as compensation for personal
injuries or sickness are not taxable.
According to I.R.C. §104(a) (2)payments received for punitive damages are taxable even if they are
received as compensation for physical injury or sickness .Nevertheless, punitive damages received
for a wrongful death are deductible for taxable income.
Under U.S. Code § 213 (a) Medical expenses above the minimum threshold (10% of adjusted gross
income) are tax deductible. A portion of general medical expenses is tax deductible, but only if not
get reimbursed for that expense. According toReg1.213–1(g) (1) if a taxpayer is reimbursed for a
medical expense that the taxpayer deducted in a prior year, the reimbursement is gross income in the
year received to the extent of the previous deduction. So Mr. Andrew's $40,000 of the settlement
cannot be excluded under Section 104(a) (2). ... Show more content on Helpwriting.net ...
Treas. Reg. § 1.6041–1(f).According to Treas. Reg. § 1.6045–5(f), Example 2.damages in personal
physical injury cases are tax–free. So if the petitioner hire a lawyer in a personal physical injury
case, Attorneys' fees associated with a physical injuryis tax–free.
Damage of Emotional distress not associated with physical trauma will be considered as income.
But According to I.R.C. §104(a) (2) if this emotional distress is the consequence of bodily wound
then awards for compensation will not be

Benefits Of A Non Corporate Taxpayer
Expenses attributable to profit–seeking farm activities are deductible as either business expenses
under IRC § 162 or production of income expenses under Section § 212. Under IRC § 162, ordinary
and necessary expenses paid or incurred in connection with a trade or business are allowable as
business expenses. Under IRC § 212, ordinary and necessary expenses paid or incurred in
connection with the production of income, or the management, conservation or maintenance of
property held for the production of income are allowable business expenses. Farm expenses that
satisfy the requirements under IRC § 162 or 212 are allowable without regard to the amount of
income derived from farming activity, subject to the risk rules, the passive activity loss rules and any
other applicable limitations. If a non–corporate taxpayer engages in an activity without a profit
motive, the activity is considered a hobby subject to the hobby loss rules.
The hobby loss rules under IRC § 183 limit the deductibility of certain items with respect to an
activity that is not engaged in for profit. The history of IRC § 183 indicates that one of the primary
motivating factors behind its passage was Congress' desire to create an objective standard to
determine whether a taxpayer was carrying on a business for the purpose of realizing a profit or was
instead merely attempting to create and utilize losses to offset other income (Nickerson vs Comm,
1983). Congress recognized that "wealthy individuals have invested

Taxpayer Advocate Case Study

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