ARIZONA: Checks and Balances
- Payment Strategy to Reduce Interest Costs On IRS Settlements. Rogers, W. Scott // Tax Executive;May/Jun2006, Vol. 58 Issue 3, p213
The article examines some income tax payment strategies to reduce interest costs on the settlement of tax adjustments with the U.S. Internal Revenue Service (IRS). It provides an analysis of several tax court decisions and IRS rulings in respect to the computation of interest on refunds and...
- Tax Court powerless if taxpayer waits over two years and until notice of deficiency before filing. // CPA Journal;May96, Vol. 66 Issue 5, p13
Reports on a ruling by the US Tax Court dismissing the petition of a taxpayer who sought to have the tax deficiency issued by the Internal Revenue Service (IRS) redetermined and a refund ordered. Tax Court's lack of jurisdiction over the case because no return was filed before a notice of...
- Rethinking Refund Review: Understanding the Joint Committee on Taxation. Korb, Donald K.; Erney, Jeffret J.; Gawlik, Gregory J. // Corporate Business Taxation Monthly;Nov2002, Vol. 4 Issue 2, p3
Examines the specifics of the U.S. Joint Committee on Taxation's tax refund review procedures. History and purpose of the committee; Joint committee activities; Jurisdiction; Exemptions from committee scrutiny.
- The wrong way to get a tax refund. // Consumer Reports;Feb1994, Vol. 59 Issue 2, p74
Analyzes the `rapid refunds' offered by some income-tax preparers for customers whose income tax return could be filed electronically. Time duration between the filing of return and payment of the refund; Interest on a rapid refund.
- Income Tax Repayment Forms. // Accountancy;Sep67, Vol. 78 Issue 889, p605
Reports on the British Inland Revenue's release of a form to allow taxpayers to accurately disclose income tax repayments. Items in the for; Filing of forms.
- Taxpayers beware of illegal "natural person" schemes. // South Asian Post;2/7/2013, p7
The article awares taxpayers about natural persons, human beings as opposed to a juridical person created by law, who came for collecting income tax.
- Income Tax Filing and Payment Due Dates. // World Almanac & Book of Facts;2008, p382
An almanac entry for rulings of the U.S. Internal Revenue Service (IRS) on income tax filings and payment due dates is presented. The IRS approved $96.3 million refunds in 2008, up 3.9% also from the previous year. The agency fixed the due date for filing a 2007 Form 1040, 1040A or 1040EZ U.S....
- The Low-Income Tax Gap: The Hybrid Nature of the Earned Income Tax Credit Leads to Its Exclusion from Due Process Protection. Newman, Megan // Tax Lawyer;Spring2011, Vol. 64 Issue 3, p719
In the article the author makes an argument for shifting the distribution method of the Earned Income Tax Credit (EITC) in the U.S. from a tax refund to a traditional transfer program. The author claims that embedding the EITC in the tax code skews the perception of its withholding. He believes...
- AICPA Concerns Over Preparer Registration. // Practical Accountant;Sep2004, Vol. 37 Issue 9, p9
The American Institute of Certified Public Accountants (AICPA) has raised some public policy and drafting concerns about the registration proposal in S. 882 (H.R. 1528), known as the Tax Administration and Good Government Act, which passed the U.S. Senate early this year. AICPA Tax Executive...