TAX PROCEDURE (DN 893) ASSIGNMENT ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents. Table Of Contents

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1 TAX PROCEDURE (DN 893) ASSIGNMENT ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents Table Of Contents Assignment Estoppel Examine the following nine provisions of the Constitution Of The United States Of America Examine the following IRC sections Assessment Limitations Interest Judicial proceedings Examine the following other federal statutes Examine the following facts, issues, opinions, and decisions Examine the following Federal Regulation provisions Fraud Handbook Relief from joint and several liability Suits brought against the United States 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 PS) 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 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

2 Assignment Estoppel 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. Examine the following IRC sections - Assessment - Limitations - Interest Restrictions applicable to deficiencies; petition to Tax Court Deficiency procedures in the case of income, estate, gift, and certain excise taxes Limitations on assessment and collection Interest on underpayment, nonpayment, or extensions of time for payment, of tax Determination of interest rate; compounding of interest. Judicial proceedings Courts of review. Examine the following other federal statutes - Examine the following facts, issues, opinions, and decisions - Jonathan Shafmaster et ux. v. United States, 2013 TNT (1st Cir. 02/11/2013); 2013 U.S. App. LEXIS Failure to file tax return or to pay tax. Joseph B. Williams III v. Commissioner, 2012 TNT (4th Cir. 12/04/2012); 2012 U.S. App. LEXIS Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

3 170 - Certain reduced uniformed services retirement pay Others terms relating to capital gains and losses. Dennis Chan Lai v. Ipson et al., 2012 TNT (9th Cir. 07/12/2012); 2012 U.S. App. LEXIS Frivolous income tax return Civil damages for certain unauthorized collection action. Pamela Annette Whitley et al., v. Commissioner (U.S. Tax Ct. 06/01/2011); 2011 Tax Ct. Summary LEXIS Relief from joint and several liability on joint returns Civil damages for certain unauthorized collection action Disputes involving $50,000 or less. Hinton v. United States, 2011 U.S. Dist. LEXIS (N.D. IL 05/12/2011) Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. United States v. Worldwide Labor Support of Illinois, Inc., USTC 50,175 (S.D. MS 01/18/2011); 2011 U.S. Dist. LEXIS Collection after assessment. Morgan v. Commissioner, 345 F.3d 563 (8th Cir. 10/03/2003); 2003 U.S. App. LEXIS This case discusses estoppel of the IRS. The court held that the Commissioner was not estopped from enforcing a levy. Fredericks v. Commissioner, 126 F.3d 433 (3d Cir. 09/11/1997); 1997 U.S. App. LEXIS Restrictions applicable to deficiencies; petition to Tax Court Determinations by Tax Court Limitations on assessment and collection Interest on underpayment, nonpayment, or extension of time for payment, of tax Determination of rate of interest Jurisdiction Courts of review. Examine the following Federal Regulation provisions - (See Code of Federal Regulations, Title 31--Money and Finance: Treasury, Subtitle A--Office of the Secretary of the Treasury, Part 10--Practice Before the Internal Revenue Service; Circular 230--Rules Governing Practice Before the IRS. Code Of Federal Regulations, Title 26--Internal Revenue, Chapter I--Internal Revenue Service, Department Of The Treasury Subchapter H--Internal Revenue Practice, Part 601--Statement Of Procedural Rules: Introduction; Summary Of General Tax Procedure; Collection Functions. Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service, Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

4 Administration: Restrictions Applicable to Deficiencies; Petition to Tax Court. Code of Federal Regulations, Title 26--Internal Revenue, Chapter 1--Internal Revenue Service, Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: (a)-1--Limitations on Assessment and Collection. Examine the following IRS IR Manual sections - (See Fraud Handbook - IRM Collateral Estoppel. Relief from joint and several liability - IRM Collateral Estoppel. Suits brought against the United States - IRM Equitable Estoppel. IRM Res Judicata and Collateral Estoppel. 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 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. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

5 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. 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. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

6 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 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 Publication Instructions on How to Apply for Certificate of Subordination of Federal Tax 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 Publication Certificate of Release of Federal Tax Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax 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. 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 PS) - IRS Chief Counsel (CC) - IRS CC Advice Memoranda (IRS CCAM) - IRS Chief Counsel Advice (IRS ECC) - IRS Field Service Advices (IRS FSA) Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

7 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