SlideShare a Scribd company logo

Chap002

โ€ขDownload as PPT, PDFโ€ข
โ€ข
D
Delta College

This document provides an overview of tax compliance and the IRS audit process. It discusses taxpayer filing requirements, tax return due dates, statutes of limitations, how returns are selected for audit, the types of audits, and tax law sources such as statutory, judicial, and administrative authorities. Primary authorities include the Internal Revenue Code, court rulings, and Treasury regulations. Tax professionals must follow ethics codes and can face penalties for noncompliance.

1 of 27
Chapter 2 Tax Compliance, the IRS and Tax Authorities Copyright ยฉ 2010 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
Learning Objectives ,[object Object],[object Object],[object Object],[object Object],2-
Learning Objectives (Cont.) ,[object Object],[object Object],[object Object],2-
Taxpayer Filing Requirements ,[object Object],[object Object],2-
2009 Gross Income Thresholds by Filing Status 2-
Tax Return Due Date ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Return Due Date Examples ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Statute of Limitations ,[object Object],[object Object],[object Object],2-
Statute of Limitations Example ,[object Object],[object Object],[object Object],[object Object],2-
IRS Audit Selection ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Types of Audits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Law Sources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Sources ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Primary Tax Authorities: The Hierarchy 2-
Statutory Authorities ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Statutory Authority: Internal Revenue Code ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Legislation Process 2-
Judicial Sources: The Courts ,[object Object],[object Object],[object Object],2-
Judicial Sources: The Courts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Administrative Sources: The US Treasury ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Administrative Sources: The US Treasury ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Research ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Memo Layout ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Tax Professional Responsibilities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],2-
Taxpayer and Tax Practitioner Penalties ,[object Object],[object Object],[object Object],[object Object],[object Object],2-
Taxpayer and Tax Practitioner Penalties ,[object Object],[object Object],[object Object],2-
To Doโ€ฆ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Recommended

ACCT321 Chapter 04
ACCT321 Chapter 04ACCT321 Chapter 04
ACCT321 Chapter 04
iDocs
ย 
ACCT321 Chapter 07
ACCT321 Chapter 07ACCT321 Chapter 07
ACCT321 Chapter 07
iDocs
ย 
Income from salary (Sec 12)
Income from salary (Sec 12)Income from salary (Sec 12)
Income from salary (Sec 12)Syed Fakhar Abbas Jaffari
ย 
Income tax in australia
Income tax in australiaIncome tax in australia
Income tax in australia
HelpWithAssignment.com
ย 
Fm chapter 10 accounts recievable
Fm chapter 10 accounts recievableFm chapter 10 accounts recievable
Fm chapter 10 accounts recievable
Fawad Khalil
ย 
Income from other sources
Income from other sourcesIncome from other sources
Income from other sources
Malik Tayyeb
ย 
Tax Planning in India
Tax Planning in IndiaTax Planning in India
Tax Planning in India
Pooja Patel
ย 
1040 introduction
1040 introduction1040 introduction
1040 introduction
knowinfonow
ย 

Recommended

ACCT321 Chapter 04
ACCT321 Chapter 04ACCT321 Chapter 04
ACCT321 Chapter 04
iDocs
ย 
ACCT321 Chapter 07
ACCT321 Chapter 07ACCT321 Chapter 07
ACCT321 Chapter 07
iDocs
ย 
Income from salary (Sec 12)
Income from salary (Sec 12)Income from salary (Sec 12)
Income from salary (Sec 12)Syed Fakhar Abbas Jaffari
ย 
Income tax in australia
Income tax in australiaIncome tax in australia
Income tax in australia
HelpWithAssignment.com
ย 
Fm chapter 10 accounts recievable
Fm chapter 10 accounts recievableFm chapter 10 accounts recievable
Fm chapter 10 accounts recievable
Fawad Khalil
ย 
Income from other sources
Income from other sourcesIncome from other sources
Income from other sources
Malik Tayyeb
ย 
Tax Planning in India
Tax Planning in IndiaTax Planning in India
Tax Planning in India
Pooja Patel
ย 
1040 introduction
1040 introduction1040 introduction
1040 introduction
knowinfonow
ย 
Chapter 6: The Time Value of Money
Chapter 6: The Time Value of MoneyChapter 6: The Time Value of Money
Chapter 6: The Time Value of Money
Nada G.Youssef
ย 
401k Presentation No Video Clip
401k Presentation No Video Clip401k Presentation No Video Clip
401k Presentation No Video Clip
lrwilt
ย 
College Financial Planning Information
College Financial Planning InformationCollege Financial Planning Information
College Financial Planning Information
College Planning & Funding Strategies, LLC
ย 
Australia Taxation
Australia TaxationAustralia Taxation
Australia Taxation
Abhinav Immigration Services Pvt. Ltd.
ย 
Tax planning
Tax planningTax planning
Tax planningobsession56
ย 
Tax presentation salaries part i
Tax presentation salaries part iTax presentation salaries part i
Tax presentation salaries part iVikram Sankhala IIT, IIM, Ex IRS, FRM, Fin.Engr
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Rai University
ย 
XVA
XVAXVA
XVA
Hatinder Jeet
ย 
Income Tax and Financial Plan
Income Tax and Financial PlanIncome Tax and Financial Plan
Income Tax and Financial Plan
Samarendra Mishra
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Tazeen Islam
ย 
Form 15CA and 15CB - A Complete Guide
Form 15CA and 15CB - A Complete GuideForm 15CA and 15CB - A Complete Guide
Form 15CA and 15CB - A Complete GuideVAPS Value Added Professional Services
ย 
SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020
Viola Group
ย 
SOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality RetirementSOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality Retirement
The Society for Financial Awareness (SOFA)
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Jubayer Alam Shoikat
ย 
Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]Pooja Sakhla
ย 
Financial Management Slides Ch 04
Financial Management Slides Ch 04Financial Management Slides Ch 04
Financial Management Slides Ch 04
Sayyed Naveed Ali
ย 
Presentation on 15 CA/CB
Presentation on 15 CA/CBPresentation on 15 CA/CB
Presentation on 15 CA/CB
Sanjay Agrawal
ย 
Annuity and perpetuity
Annuity and perpetuityAnnuity and perpetuity
Annuity and perpetuity
A M
ย 
Chapter (16)
Chapter (16)Chapter (16)
Chapter (16)
Dr. Muath Asmar
ย 
Int. fin management presentation
Int. fin management presentationInt. fin management presentation
Int. fin management presentationmithungayen
ย 
Trial balance and adjusted Trial balance
Trial balance and adjusted Trial balanceTrial balance and adjusted Trial balance
Trial balance and adjusted Trial balanceFaraz Malik
ย 
Ch04
Ch04Ch04
Ch04Delta College
ย 

More Related Content

What's hot

Chapter 6: The Time Value of Money
Chapter 6: The Time Value of MoneyChapter 6: The Time Value of Money
Chapter 6: The Time Value of Money
Nada G.Youssef
ย 
401k Presentation No Video Clip
401k Presentation No Video Clip401k Presentation No Video Clip
401k Presentation No Video Clip
lrwilt
ย 
College Financial Planning Information
College Financial Planning InformationCollege Financial Planning Information
College Financial Planning Information
College Planning & Funding Strategies, LLC
ย 
Australia Taxation
Australia TaxationAustralia Taxation
Australia Taxation
Abhinav Immigration Services Pvt. Ltd.
ย 
Tax planning
Tax planningTax planning
Tax planningobsession56
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Rai University
ย 
XVA
XVAXVA
XVA
Hatinder Jeet
ย 
Income Tax and Financial Plan
Income Tax and Financial PlanIncome Tax and Financial Plan
Income Tax and Financial Plan
Samarendra Mishra
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Tazeen Islam
ย 
SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020
Viola Group
ย 
SOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality RetirementSOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality Retirement
The Society for Financial Awareness (SOFA)
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
Jubayer Alam Shoikat
ย 
Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]Pooja Sakhla
ย 
Financial Management Slides Ch 04
Financial Management Slides Ch 04Financial Management Slides Ch 04
Financial Management Slides Ch 04
Sayyed Naveed Ali
ย 
Presentation on 15 CA/CB
Presentation on 15 CA/CBPresentation on 15 CA/CB
Presentation on 15 CA/CB
Sanjay Agrawal
ย 
Annuity and perpetuity
Annuity and perpetuityAnnuity and perpetuity
Annuity and perpetuity
A M
ย 
Chapter (16)
Chapter (16)Chapter (16)
Chapter (16)
Dr. Muath Asmar
ย 
Int. fin management presentation
Int. fin management presentationInt. fin management presentation
Int. fin management presentationmithungayen
ย 

What's hot (20)

Chapter 6: The Time Value of Money
Chapter 6: The Time Value of MoneyChapter 6: The Time Value of Money
Chapter 6: The Time Value of Money
ย 
401k Presentation No Video Clip
401k Presentation No Video Clip401k Presentation No Video Clip
401k Presentation No Video Clip
ย 
College Financial Planning Information
College Financial Planning InformationCollege Financial Planning Information
College Financial Planning Information
ย 
Australia Taxation
Australia TaxationAustralia Taxation
Australia Taxation
ย 
Tax planning
Tax planningTax planning
Tax planning
ย 
Tax presentation salaries part i
Tax presentation salaries part iTax presentation salaries part i
Tax presentation salaries part i
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
ย 
XVA
XVAXVA
XVA
ย 
Income Tax and Financial Plan
Income Tax and Financial PlanIncome Tax and Financial Plan
Income Tax and Financial Plan
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
ย 
Form 15CA and 15CB - A Complete Guide
Form 15CA and 15CB - A Complete GuideForm 15CA and 15CB - A Complete Guide
Form 15CA and 15CB - A Complete Guide
ย 
SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020SaaS Sales Compensation Survey 2020
SaaS Sales Compensation Survey 2020
ย 
SOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality RetirementSOFA Exploring Your Options for a Quality Retirement
SOFA Exploring Your Options for a Quality Retirement
ย 
Time value of money
Time value of moneyTime value of money
Time value of money
ย 
Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]Dividends and _dividend_policy_powerpoint_presentation[1]
Dividends and _dividend_policy_powerpoint_presentation[1]
ย 
Financial Management Slides Ch 04
Financial Management Slides Ch 04Financial Management Slides Ch 04
Financial Management Slides Ch 04
ย 
Presentation on 15 CA/CB
Presentation on 15 CA/CBPresentation on 15 CA/CB
Presentation on 15 CA/CB
ย 
Annuity and perpetuity
Annuity and perpetuityAnnuity and perpetuity
Annuity and perpetuity
ย 
Chapter (16)
Chapter (16)Chapter (16)
Chapter (16)
ย 
Int. fin management presentation
Int. fin management presentationInt. fin management presentation
Int. fin management presentation
ย 

Viewers also liked

Trial balance and adjusted Trial balance
Trial balance and adjusted Trial balanceTrial balance and adjusted Trial balance
Trial balance and adjusted Trial balanceFaraz Malik
ย 
Depreciation complete concept and methods
Depreciation complete concept and methods Depreciation complete concept and methods
Depreciation complete concept and methods
sarmadalikamboh
ย 
Income tax authorities and powers.bose
Income tax authorities and powers.boseIncome tax authorities and powers.bose
Income tax authorities and powers.boseShankar Bose Sbose1958
ย 
Akaun Chapter 4
Akaun Chapter 4Akaun Chapter 4
Akaun Chapter 4WanBK Leo
ย 
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
yenvo30
ย 
Journal, Ledger, Trial Balance and Balance Sheet
Journal, Ledger, Trial Balance and Balance SheetJournal, Ledger, Trial Balance and Balance Sheet
Journal, Ledger, Trial Balance and Balance SheetSadat Faruque
ย 
Basics of financial accounting
Basics of financial accountingBasics of financial accounting
Basics of financial accountingVisakhapatnam
ย 
Accountancy 12th class project work(Both Comprehensive and specific)
Accountancy 12th class project work(Both Comprehensive and specific)Accountancy 12th class project work(Both Comprehensive and specific)
Accountancy 12th class project work(Both Comprehensive and specific)
Himanshu Mishra
ย 
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
Dan John
ย 
Financial Accounting
Financial AccountingFinancial Accounting
Financial Accounting
ashu1983
ย 

Viewers also liked (11)

Trial balance and adjusted Trial balance
Trial balance and adjusted Trial balanceTrial balance and adjusted Trial balance
Trial balance and adjusted Trial balance
ย 
Ch04
Ch04Ch04
Ch04
ย 
Depreciation complete concept and methods
Depreciation complete concept and methods Depreciation complete concept and methods
Depreciation complete concept and methods
ย 
Income tax authorities and powers.bose
Income tax authorities and powers.boseIncome tax authorities and powers.bose
Income tax authorities and powers.bose
ย 
Akaun Chapter 4
Akaun Chapter 4Akaun Chapter 4
Akaun Chapter 4
ย 
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
Chapter 3 add depreciation, closing entries, 4 diff timelines accts, correcti...
ย 
Journal, Ledger, Trial Balance and Balance Sheet
Journal, Ledger, Trial Balance and Balance SheetJournal, Ledger, Trial Balance and Balance Sheet
Journal, Ledger, Trial Balance and Balance Sheet
ย 
Basics of financial accounting
Basics of financial accountingBasics of financial accounting
Basics of financial accounting
ย 
Accountancy 12th class project work(Both Comprehensive and specific)
Accountancy 12th class project work(Both Comprehensive and specific)Accountancy 12th class project work(Both Comprehensive and specific)
Accountancy 12th class project work(Both Comprehensive and specific)
ย 
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
Solved Cbse Class 12 Accountancy Full Project(Comprehensive Project, Ratio An...
ย 
Financial Accounting
Financial AccountingFinancial Accounting
Financial Accounting
ย 

Similar to Chap002

ACCT321 Chapter 02
ACCT321 Chapter 02ACCT321 Chapter 02
ACCT321 Chapter 02
iDocs
ย 
Chap002
Chap002Chap002
Chap002iDocs
ย 
Chapter 1 understanding and working with federal tax law
Chapter 1 understanding and working with federal tax lawChapter 1 understanding and working with federal tax law
Chapter 1 understanding and working with federal tax lawdphil002
ย 
Chapter 1 presentation
Chapter 1 presentationChapter 1 presentation
Chapter 1 presentationdphil002
ย 
CAF - 2 Tax Practices Tax Year 2022
CAF - 2 Tax Practices Tax Year 2022CAF - 2 Tax Practices Tax Year 2022
CAF - 2 Tax Practices Tax Year 2022
Fawad Hassan
ย 
2013 cch basic principles ch02
2013 cch basic principles ch022013 cch basic principles ch02
2013 cch basic principles ch02dphil002
ย 
Financial planning introduction fall 2010
Financial planning introduction fall 2010Financial planning introduction fall 2010
Financial planning introduction fall 2010dphil002
ย 
Chapter 3
Chapter 3Chapter 3
Chapter 3
Morten Andersen
ย 
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: TaxThe Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
Matheson Law Firm
ย 
Navigate the complexities of tax compliance
Navigate the complexities of tax complianceNavigate the complexities of tax compliance
Navigate the complexities of tax compliance
ss716150
ย 
FATCA Update - Additional Treasury Department Guidance
FATCA Update - Additional Treasury Department GuidanceFATCA Update - Additional Treasury Department Guidance
FATCA Update - Additional Treasury Department Guidance
O'Connor Davies CPAs
ย 
Tax practice and ethics
Tax practice and ethicsTax practice and ethics
Tax practice and ethicsdphil002
ย 
Business ethics part 2 - chapter 6
Business ethics part 2 - chapter 6Business ethics part 2 - chapter 6
Business ethics part 2 - chapter 6Ahmad Abo-Obid
ย 
What To Do If You Disagree With CRA
What To Do If You Disagree With CRAWhat To Do If You Disagree With CRA
What To Do If You Disagree With CRA
Scitax Advisory Partners LP
ย 
New Electronic Accounting Regulations in Mexico (SAT 2015)
New Electronic Accounting Regulations in Mexico (SAT 2015)New Electronic Accounting Regulations in Mexico (SAT 2015)
New Electronic Accounting Regulations in Mexico (SAT 2015)
Nuricumbo + Partners
ย 
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
Rea & Associates
ย 
October 2015: New York Tax Update for Closely Held and Flow Through Entities
October 2015: New York Tax Update for Closely Held and Flow Through EntitiesOctober 2015: New York Tax Update for Closely Held and Flow Through Entities
October 2015: New York Tax Update for Closely Held and Flow Through Entities
Timothy Noonan
ย 
Are Tax Havens Pushing States to Worldwide Combined Reporting
Are Tax Havens Pushing States to Worldwide Combined ReportingAre Tax Havens Pushing States to Worldwide Combined Reporting
Are Tax Havens Pushing States to Worldwide Combined ReportingBrian Strahle
ย 

Similar to Chap002 (20)

ACCT321 Chapter 02
ACCT321 Chapter 02ACCT321 Chapter 02
ACCT321 Chapter 02
ย 
IPPTChap002
IPPTChap002IPPTChap002
IPPTChap002
ย 
Chap002
Chap002Chap002
Chap002
ย 
Chapter 1 understanding and working with federal tax law
Chapter 1 understanding and working with federal tax lawChapter 1 understanding and working with federal tax law
Chapter 1 understanding and working with federal tax law
ย 
Chapter 1 presentation
Chapter 1 presentationChapter 1 presentation
Chapter 1 presentation
ย 
CAF - 2 Tax Practices Tax Year 2022
CAF - 2 Tax Practices Tax Year 2022CAF - 2 Tax Practices Tax Year 2022
CAF - 2 Tax Practices Tax Year 2022
ย 
2013 cch basic principles ch02
2013 cch basic principles ch022013 cch basic principles ch02
2013 cch basic principles ch02
ย 
Financial planning introduction fall 2010
Financial planning introduction fall 2010Financial planning introduction fall 2010
Financial planning introduction fall 2010
ย 
Chapter 3
Chapter 3Chapter 3
Chapter 3
ย 
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: TaxThe Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: Tax
ย 
Navigate the complexities of tax compliance
Navigate the complexities of tax complianceNavigate the complexities of tax compliance
Navigate the complexities of tax compliance
ย 
FATCA Update - Additional Treasury Department Guidance
FATCA Update - Additional Treasury Department GuidanceFATCA Update - Additional Treasury Department Guidance
FATCA Update - Additional Treasury Department Guidance
ย 
Tax practice and ethics
Tax practice and ethicsTax practice and ethics
Tax practice and ethics
ย 
Business ethics part 2 - chapter 6
Business ethics part 2 - chapter 6Business ethics part 2 - chapter 6
Business ethics part 2 - chapter 6
ย 
What To Do If You Disagree With CRA
What To Do If You Disagree With CRAWhat To Do If You Disagree With CRA
What To Do If You Disagree With CRA
ย 
Taxation lectures[1]
Taxation lectures[1]Taxation lectures[1]
Taxation lectures[1]
ย 
New Electronic Accounting Regulations in Mexico (SAT 2015)
New Electronic Accounting Regulations in Mexico (SAT 2015)New Electronic Accounting Regulations in Mexico (SAT 2015)
New Electronic Accounting Regulations in Mexico (SAT 2015)
ย 
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
What Is Life After Coronavirus? State and Local Tax: First Wave Response & Se...
ย 
October 2015: New York Tax Update for Closely Held and Flow Through Entities
October 2015: New York Tax Update for Closely Held and Flow Through EntitiesOctober 2015: New York Tax Update for Closely Held and Flow Through Entities
October 2015: New York Tax Update for Closely Held and Flow Through Entities
ย 
Are Tax Havens Pushing States to Worldwide Combined Reporting
Are Tax Havens Pushing States to Worldwide Combined ReportingAre Tax Havens Pushing States to Worldwide Combined Reporting
Are Tax Havens Pushing States to Worldwide Combined Reporting
ย 

More from Delta College

More from Delta College (12)

Chap009
Chap009Chap009
Chap009
ย 
Chap008
Chap008Chap008
Chap008
ย 
Chap001
Chap001Chap001
Chap001
ย 
Ch09
Ch09Ch09
Ch09
ย 
Ch10
Ch10Ch10
Ch10
ย 
Ch07
Ch07Ch07
Ch07
ย 
Ch08
Ch08Ch08
Ch08
ย 
Ch06
Ch06Ch06
Ch06
ย 
Ch03
Ch03Ch03
Ch03
ย 
Ch05
Ch05Ch05
Ch05
ย 
Ch02
Ch02Ch02
Ch02
ย 
Ch01
Ch01Ch01
Ch01
ย 

Recently uploaded

Improving profitability for small business
Improving profitability for small businessImproving profitability for small business
Improving profitability for small business
Ben Wann
ย 
Sustainability: Balancing the Environment, Equity & Economy
Sustainability: Balancing the Environment, Equity & EconomySustainability: Balancing the Environment, Equity & Economy
Sustainability: Balancing the Environment, Equity & Economy
Operational Excellence Consulting
ย 
Filing Your Delaware Franchise Tax A Detailed Guide
Filing Your Delaware Franchise Tax A Detailed GuideFiling Your Delaware Franchise Tax A Detailed Guide
Filing Your Delaware Franchise Tax A Detailed Guide
YourLegal Accounting
ย 
Role of Remote Sensing and Monitoring in Mining
Role of Remote Sensing and Monitoring in MiningRole of Remote Sensing and Monitoring in Mining
Role of Remote Sensing and Monitoring in Mining
Naaraayani Minerals Pvt.Ltd
ย 
Lookback Analysis
Lookback AnalysisLookback Analysis
Lookback Analysis
Safe PaaS
ย 
Putting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptxPutting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptx
Cynthia Clay
ย 
FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134
LR1709MUSIC
ย 
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Affordable Stationery Printing Services in Jaipur | Navpack n PrintAffordable Stationery Printing Services in Jaipur | Navpack n Print
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Navpack & Print
ย 
What is the TDS Return Filing Due Date for FY 2024-25.pdf
What is the TDS Return Filing Due Date for FY 2024-25.pdfWhat is the TDS Return Filing Due Date for FY 2024-25.pdf
What is the TDS Return Filing Due Date for FY 2024-25.pdf
seoforlegalpillers
ย 
Enterprise Excellence is Inclusive Excellence.pdf
Enterprise Excellence is Inclusive Excellence.pdfEnterprise Excellence is Inclusive Excellence.pdf
Enterprise Excellence is Inclusive Excellence.pdf
KaiNexus
ย 
Digital Transformation in PLM - WHAT and HOW - for distribution.pdf
Digital Transformation in PLM - WHAT and HOW - for distribution.pdfDigital Transformation in PLM - WHAT and HOW - for distribution.pdf
Digital Transformation in PLM - WHAT and HOW - for distribution.pdf
Jos Voskuil
ย 
Exploring Patterns of Connection with Social Dreaming
Exploring Patterns of Connection with Social DreamingExploring Patterns of Connection with Social Dreaming
Exploring Patterns of Connection with Social Dreaming
Nicola Wreford-Howard
ย 
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
BBPMedia1
ย 
CADAVER AS OUR FIRST TEACHER anatomt in your.pptx
CADAVER AS OUR FIRST TEACHER anatomt in your.pptxCADAVER AS OUR FIRST TEACHER anatomt in your.pptx
CADAVER AS OUR FIRST TEACHER anatomt in your.pptx
fakeloginn69
ย 
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
Kumar Satyam
ย 
Memorandum Of Association Constitution of Company.ppt
Memorandum Of Association Constitution of Company.pptMemorandum Of Association Constitution of Company.ppt
Memorandum Of Association Constitution of Company.ppt
seri bangash
ย 
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdfMeas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
dylandmeas
ย 
Pitch Deck Teardown: RAW Dating App's $3M Angel deck
Pitch Deck Teardown: RAW Dating App's $3M Angel deckPitch Deck Teardown: RAW Dating App's $3M Angel deck
Pitch Deck Teardown: RAW Dating App's $3M Angel deck
HajeJanKamps
ย 
20240425_ TJ Communications Credentials_compressed.pdf
20240425_ TJ Communications Credentials_compressed.pdf20240425_ TJ Communications Credentials_compressed.pdf
20240425_ TJ Communications Credentials_compressed.pdf
tjcomstrang
ย 
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBdCree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
creerey
ย 

Recently uploaded (20)

Improving profitability for small business
Improving profitability for small businessImproving profitability for small business
Improving profitability for small business
ย 
Sustainability: Balancing the Environment, Equity & Economy
Sustainability: Balancing the Environment, Equity & EconomySustainability: Balancing the Environment, Equity & Economy
Sustainability: Balancing the Environment, Equity & Economy
ย 
Filing Your Delaware Franchise Tax A Detailed Guide
Filing Your Delaware Franchise Tax A Detailed GuideFiling Your Delaware Franchise Tax A Detailed Guide
Filing Your Delaware Franchise Tax A Detailed Guide
ย 
Role of Remote Sensing and Monitoring in Mining
Role of Remote Sensing and Monitoring in MiningRole of Remote Sensing and Monitoring in Mining
Role of Remote Sensing and Monitoring in Mining
ย 
Lookback Analysis
Lookback AnalysisLookback Analysis
Lookback Analysis
ย 
Putting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptxPutting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptx
ย 
FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134
ย 
Affordable Stationery Printing Services in Jaipur | Navpack n Print
Affordable Stationery Printing Services in Jaipur | Navpack n PrintAffordable Stationery Printing Services in Jaipur | Navpack n Print
Affordable Stationery Printing Services in Jaipur | Navpack n Print
ย 
What is the TDS Return Filing Due Date for FY 2024-25.pdf
What is the TDS Return Filing Due Date for FY 2024-25.pdfWhat is the TDS Return Filing Due Date for FY 2024-25.pdf
What is the TDS Return Filing Due Date for FY 2024-25.pdf
ย 
Enterprise Excellence is Inclusive Excellence.pdf
Enterprise Excellence is Inclusive Excellence.pdfEnterprise Excellence is Inclusive Excellence.pdf
Enterprise Excellence is Inclusive Excellence.pdf
ย 
Digital Transformation in PLM - WHAT and HOW - for distribution.pdf
Digital Transformation in PLM - WHAT and HOW - for distribution.pdfDigital Transformation in PLM - WHAT and HOW - for distribution.pdf
Digital Transformation in PLM - WHAT and HOW - for distribution.pdf
ย 
Exploring Patterns of Connection with Social Dreaming
Exploring Patterns of Connection with Social DreamingExploring Patterns of Connection with Social Dreaming
Exploring Patterns of Connection with Social Dreaming
ย 
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
ย 
CADAVER AS OUR FIRST TEACHER anatomt in your.pptx
CADAVER AS OUR FIRST TEACHER anatomt in your.pptxCADAVER AS OUR FIRST TEACHER anatomt in your.pptx
CADAVER AS OUR FIRST TEACHER anatomt in your.pptx
ย 
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...
ย 
Memorandum Of Association Constitution of Company.ppt
Memorandum Of Association Constitution of Company.pptMemorandum Of Association Constitution of Company.ppt
Memorandum Of Association Constitution of Company.ppt
ย 
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdfMeas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
ย 
Pitch Deck Teardown: RAW Dating App's $3M Angel deck
Pitch Deck Teardown: RAW Dating App's $3M Angel deckPitch Deck Teardown: RAW Dating App's $3M Angel deck
Pitch Deck Teardown: RAW Dating App's $3M Angel deck
ย 
20240425_ TJ Communications Credentials_compressed.pdf
20240425_ TJ Communications Credentials_compressed.pdf20240425_ TJ Communications Credentials_compressed.pdf
20240425_ TJ Communications Credentials_compressed.pdf
ย 
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBdCree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
ย 

Chap002

Editor's Notes

  1. Statute: govโ€™t can assess AND/OR you can amend if you find errors
  2. Golsen rule: Tax Court rulings are appealed to circuit court of the state where the taxpayer resides. So, it follows the rulings of the specific circuit court that has jurisdiction on a case-by-case basis.