TAX PROCEDURE (DN 893) ASSIGNMENT COURTS - UNITED STATES DISTRICT OF COLUMBIA CIRCUIT COURT (DRAFT DATE - MARCH 26, 2014) Table Of Contents

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1 TAX PROCEDURE (DN 893) ASSIGNMENT COURTS - UNITED STATES DISTRICT OF COLUMBIA CIRCUIT COURT (DRAFT DATE - MARCH 26, 2014) Table Of Contents Table Of Contents Assignment Courts - United States District Of Columbia Circuit Court Examine the following nine provisions of the Constitution Of The United States Of America Description of United States District of Columbia Circuit Court Jurisdiction of the United States District Of Columbia Circuit Court Location of the District of Columbia Circuit Court Examine the following IRC sections Judicial proceedings - jurisdiction, burden of proof, and appeals Judicial proceedings - civil actions by the United States Judicial proceedings by taxpayers and third parties Examine the following other federal statutes Examine the following facts, issues, opinions, and decisions Jurisdiction of Court of Appeals Judicial Review Date when Tax Court decision becomes final Standard of review Court of review Judicial proceedings - civil actions by the United States Action to enforce lien or subject property to payment of tax Judicial proceedings by taxpayers and third parties Civil actions for refund Declaratory judgements Other issues of jurisdiction for Supreme Court Original jurisdiction Direct appeals from decisions of three-judge courts Court of appeals; certiorari; certified questions State courts; certiorari Supreme Court of Puerto Rico; certiorari Order of Federal Agencies; review Examine the following IRS IR Manual sections Issue resolution Suits by the United States Miscellaneous provisions Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers TD News Releases (TDNR) IRS and Taxpayer Advocate Service (TAS) s Publications IRS Revenue Rulings (IRS Rev. Rul.) IRS Revenue Procedures (IRS Rev. Proc.) IRS Legal Memorandums (IRS ILM) IRS Technical Advice Memoranda (IRS TAM) IRS Private Letter Rulings (IRS PLR) IRS Policy Statement (IRS P) IRS Chief Counsel (CC) Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

2 IRS CC Advice Memoranda (IRS CCAM) IRS Chief Counsel Advice (IRS ECC) IRS Field Service Advices (IRS FSA) IRS Field Attorney Advice (IRS FAA) IRS Determination Letters (IRS DL) IRS Notices IRS Fact Sheets (IRS FS) IRS Announcements (IRS Ann) IRS Information Releases (IRS IR) IRS News Releases (IRS NR) IRS Small Business / Self-Employed (IRS SB/SE) IRS Frequently Asked Questions (IRS FAQ) Other documents Examine the following IRS and TIGTA forms and the instructions thereto Examine the following articles, letters, reports, etc. from professional individuals or organizations Examine the following documents by Professor Jegen Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

3 Assignment Courts - United States District Of Columbia Circuit Court Examine the following nine provisions of the Constitution Of The United States Of America - Article 3, Section 2 - Trial by Jury, Original Jurisdiction, Jury Trials. Amendment 1 - The rights of freedom of religion, speech, press, and expression. Amendment 2 - The right of individuals to possess weapons. Amendment 4 - The freedom from search and from seizure of property without a warrant or having probable cause. Amendment 5 - Forbids trial for major crime without indictment by grand jury and no punishment without due process and individuals may not be compelled to testify against themselves and it prohibits double jeopardy. Amendment 6 - In criminal cases, the right to a speedy public trial and the right to legal counsel and the right to confront witnesses during trial. Amendment 7 - Trial by jury in civil cases. Amendment 11 - Some judicial limits. Amendment 14 - Rights of citizens. Amendment 16 - The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. Description of United States District of Columbia Circuit Court - The U.S. Court of Appeals for the District of Columbia Circuit is the appellate court for the District of Columbia. The D.C. circuit court is a federal intermediate appellate court and its decisions are appealable to the U.S. Supreme Court, should they decide to hear the case. The D.C. circuit presides over the smallest geographical circuit in the nation. The court can directly hear cases arising out of administrative rulemaking cases. The Administrative Procedure Act grants the D.C. circuit to hear cases from federal administrative agencies. The judges are appointed by the President and confirmed in the Senate, with 8 judges currently serving on the bench. The D.C. circuit is permitted to hear cases from the U.S. District Court for the District of Columbia and the U.S. Tax Court. The court follows the Federal Rules of Appellate Procedure. Jurisdiction of the United States District Of Columbia Circuit Court - The U.S. Court of Appeals for the District of Columbia Circuit is the appellate court for the District of Columbia. The D.C. circuit court is a federal intermediate appellate court and its decisions are appealable the U.S. Supreme Court, should they decide to hear the case. The D.C. circuit presides over the smallest geographical circuit in the nation. The court can directly hear cases arising out of administrative rulemaking cases. The Administrative Procedure Act grants D.C. circuit the power to hear cases from federal administrative agencies. The judges are appointed by the President and confirmed in the Senate, with 8 judges currently serving on a bench. The D.C. circuit is permitted to hear cases from the U.S. District Court for the District of Columbia and the U.S. Tax Court. The court follows the Federal Rules and Appellate procedure. The U.S. Court of Appeals for the D.C. Circuit should not be confused with the United States Courts of Appeals for the Federal Circuit, which is limited in jurisdiction by subject matter rather the geography, or with the District of Columbia Court of Appeals, which is roughly equivalent to a state supreme court in the District of Columbia. Location of the District of Columbia Circuit Court - Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

4 Washington, District of Columbia. Examine the following IRC sections - Judicial proceedings - jurisdiction, burden of proof, and appeals Judicial review Date and when Tax Court decision becomes final Court of Review Notice of Appeal Refund, credit, or abatement of amounts disallowed. Judicial proceedings - civil actions by the United States Authorization Jurisdiction of District Courts Action to enforce lien or subject property to payment of tax. Judicial proceedings by taxpayers and third parties Civil actions for refund Declaratory Judgements Declaratory Judgements Relating to Certain Qualified Retirement Plans. Examine the following other federal statutes - 28 U.S.C Original Jurisdiction 28 U.S.C Direct appeals from decisions of three-judge courts. 28 U.S.C Court of Appeals; certiorari; certified questions. 28 U.S.C State courts; certiorari. 28 U.S.C Supreme Court of Puerto Rico; certiorari. 28 U.S.C Order of Federal agencies; review. Examine the following facts, issues, opinions, and decisions - Jurisdiction of Court of Appeals - Judicial Review - Date when Tax Court decision becomes final - Standard of review - United States v. Abdul Karim Khanu, 2011 TNT (Ct. App. DC 12/09/2011); 2011 U.S. App. LEXIS Attempt to evade or defeat tax Fraud and false statements. Court of review - Judicial proceedings - civil actions by the United States - Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

5 Action to enforce lien or subject property to payment of tax - Judicial proceedings by taxpayers and third parties - Civil actions for refund - Declaratory judgements relating to certain qualified retirement plans - Other issues of jurisdiction for Supreme Court - Original jurisdiction - Direct appeals from decisions of three-judge courts - Court of appeals; certiorari; certified questions - State courts; certiorari - Supreme Court of Puerto Rico; certiorari - Order of Federal Agencies; review - Examine the following Federal Regulation provisions - (See of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Judicial Review. of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Abatements, Credits and Refunds, Procedure in General: Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service. of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Limitations, Limitation on Assessment and Collection: (j)--Suspension of running of period of limitations; extension in case of designated and related summonses. of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Judicial Proceedings, Proceedings by Taxpayers and Third Parties: Special rules for certain excise taxes imposed by chapter 42 or 43. of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Date when Tax Court Decision Becomes Final; Decision Modified or Reversed. of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration, Judicial Proceedings, Proceedings by Taxpayers and Third Parties: Courts of review, venue. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

6 Examine the following IRS IR Manual sections - (See index.html). Issue resolution - IRM U.S. Board of Tax Appeals. IRM Tax Court of the United States. IRM U.S. District Court and U.S. Court of Federal Claims. IRM Courts of Appeals. IRM U.S. Court of Appeals for Federal Circuit. IRM Supreme Court. IRM Citators: Researching Case History. IRM Importance of Court Decisions. Suits by the United States - IRM Overview. IRM Initiating and Processing Collection Suits. IRM General Characteristics of Suit. IRM Jurisdiction for Civil Actions against the United States. IRM Administrative Procedures for Extending Period of Limitations for Collection by Waiver. IRM Collection of Judgments. IRM Suit to Reduce Assessments to Judgment. IRM Foreclosure of Federal Tax Lien. IRM Proceeding to Seize a Principal Residence IRM Court Appointed Receiver. IRM Intervention. IRM Action to Enforce a Levy. IRM Writs of Entry. IRM Suits to Recover Erroneous Refunds. IRM Action to Quiet Title. IRM Assertion of Liability against Fiduciaries. IRM Civil Injunctions under IRC 7402 (a) to Restrain Pyramiding. Miscellaneous provisions - IRM Researching an Issue and Citing the Law. IRM Appeal of Tax Court Decisions. IRM (Letter Rulings) May be Revoked or Modified if Found to be in Error. IRM Recomputation Requests. Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers - (See gov and TD News Releases (TDNR) - IRS and Taxpayer Advocate Service (TAS) s Publications - Publication TD CIR Regulations Governing Practice Before the IRS Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

7 Publication 1 - Your Rights as a Taxpayer (with references by Professor Jegen). Publication 17 - Your Federal Income Tax (For Individuals). Publication Divorced or Separated Individuals. Publication Innocent Spouse Relief. Publication Innocent Spouse Relief (Brochure). Publication Why do I have to Pay Taxes? Publication IRS Guide to Free Tax Services. Publication 2053-A - Quick and Easy Access to IRS Tax Help and Tax Products. Publication The IRS Will Figure Your Tax. Publication How do I Adjust My Tax Withholding? Publication Tax Withholding and Estimated Tax. Publication Electronic Return File Specifications for Individual Income Tax Returns. Publication Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Publication Help Us Prepare an Accurate Return for You. Publication Taxpayer Advocate Services of the IRS - How to Get Help with Unresolved Tax Problems. Taxpayer Advocate Service s unnumbered publication - Troublesome Tax Issues? Can t See the Forest for the Trees? Publication National Taxpayer Advocate's Annual Report to Congress. Publication National Taxpayer Advocate - FY Objectives. Publication 4445-G - How to Select a Tax Preparer: Tips From The IRS. Publication Internal Revenue Service Return Preparer Review. Publication Recordkeeping for Individuals. Publication Important Tax Records. Publication Tax Withholding and Estimated Tax. Publication Electronic Choices to Pay All Your Federal Taxes. Publication Do You Owe Federal Taxes?. Publication Payment Options. Publication IRS e-file Electronic Payment Options. Publication Can't Pay the Tax You Owe Fact Sheet. Publication Information About Your Notice, Penalty and Interest. Publication Tax Item. Penalties. Publication Practice Before the IRS and Power of Attorney. Publication Limited Practice Without Enrollment. Publication The Examination Process. Publication 3498-A - The Examination Process (Examination by Mail). Publication Achieving Quality Examinations Through Effective Planning, Execution, and Resolution. Publication Examination of Returns, Appeal Rights, and Claims for Refund. Publication What you Should Know About the Audit Reconsideration Process. Publication Overview of Appeals Process Brochure. Publication 5 - Appeal Rights and Preparation of Protests for Unagreed Cases. Publication Application, Approval, and Appeal Procedures. Publication Appeals - Introduction to Alternative Dispute Resolution (Fast Track Mediation, Fast Track Settlement, Mediation, Early Referral, And Arbitration). Publication Fast Track Mediation. Publication Extending the Tax Assessment Period. Publication 15 - Employer s Tax Guide. Publication 15-A - Employer s Supplemental Tax Guide. Publication 51 - Agricultural Employer s Tax Guide. Publication Household Employer s Tax Guide. Publication Independent Contractor or Employee. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

8 Publication Independent Contractor or Employee? Section 530 Employment Tax Relief Requirements. Publication Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under I.R.C Publication Disclosure & Privacy Law Reference Guide. Publication Disclosure of Information to Federal State, and Local Agencies. Publication Rewards For Information Provided By Individuals To The Internal Revenue Service. Publication Report Cash Payments of Over $10,000 (Received in a Trade or Business). Publication Criminal Investigation - Legal Source Tax Crimes Program Strategy. Publication Penalty Refund Offer. Publication Tax Sheltered Annuity Plans (403 (b) Plans). Publication Investment Income and Expenses (Including Capital Gains and Losses). [Chapter 2 is the relevant Chapter within this Publication. It is titled Tax Shelter and Other Reportable Transactions.] Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. Publication Withholding of Tax on Nonresident Aliens and Foreign Entities. Publication U.S. Tax Guide for Aliens. Publication Tax Highlights for U.S. Citizens and Residents Going Abroad. Publication U.S. Tax Treaties. Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication An Introduction to Collection Due Process Hearings. Publication Collection Appeal Rights. Publication Installment Agreement Request. Publication How to Prepare a Collection Information Statement (Form 433-A). Publication Making an Administrative Wrongful Levy Claim Under Internal Revenue Code Section 6343(b). Publication Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income--Forms 668-W(c), 668-W(c)(DO)and 668-W(ICS). Publication Purchase Money Mortgages and Subordination of the Federal Tax Lien. Publication Instructions for Preparing Notice of Non-Judicial Sale of Property & Application for Consent to Sale. Publication How to Prepare Application for Certificate of Nonattachment of Federal Tax Lien. Publication Instructions on How to Apply for Certificate of Subordination of Federal Tax Lien. Publication How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Lien. Publication Certificate of Release of Federal Tax Lien. Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Lien. Publication Bankruptcy Tax Guide. Publication 4681 (2010) - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for individuals). Publication Tax-Exempt Status for Your Organization. Publication Exempt Organization Appeal Procedures for Unagreed Issues. Publication Tax Exempt and Government Entities Division. Publication Exempt Organization's Introductory Brochure. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

9 IRS Revenue Rulings (IRS Rev. Rul.) - IRS Revenue Procedures (IRS Rev. Proc.) - IRS Legal Memorandums (IRS ILM) - IRS Technical Advice Memoranda (IRS TAM) - IRS Private Letter Rulings (IRS PLR) - IRS Policy Statement (IRS P) - IRS Chief Counsel (CC) - IRS CC Advice Memoranda (IRS CCAM) - IRS Chief Counsel Advice (IRS ECC) - IRS Field Service Advices (IRS FSA) - IRS Field Attorney Advice (IRS FAA) - IRS Determination Letters (IRS DL) - IRS Notices - IRS Fact Sheets (IRS FS) - IRS Announcements (IRS Ann) - IRS Information Releases (IRS IR) - IRS News Releases (IRS NR) - IRS Small Business / Self-Employed (IRS SB/SE) - IRS Frequently Asked Questions (IRS FAQ) - Other documents - Examine the following IRS and TIGTA forms and the instructions thereto - (See Examine the following articles, letters, reports, etc. from professional individuals or organizations - Examine the following documents by Professor Jegen - (These documents will be distributed in class). Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments