TAX PROCEDURE (DN 893) ASSIGNMENT 46 - - - ESTOPPEL (DRAFT DATE - APRIL 3, 2014) Table Of Contents Table Of Contents... -1- Assignment 46 - - - Estoppel... -2- Examine the following nine provisions of the Constitution Of The United States Of America... -2- Examine the following IRC sections... -2- Assessment... -2- Limitations... -2- Interest... -2- Judicial proceedings... -2- Examine the following other federal statutes... -2- Examine the following facts, issues, opinions, and decisions... -2- Examine the following Federal Regulation provisions... -3- Fraud Handbook... -4- Relief from joint and several liability... -4- Suits brought against the United States... -4- 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... -4- TD News Releases (TDNR)... -4- IRS and Taxpayer Advocate Service (TAS) s Publications... -4- IRS Revenue Rulings (IRS Rev. Rul.)... -6- IRS Revenue Procedures (IRS Rev. Proc.)... -6- IRS Legal Memorandums (IRS ILM)... -6- IRS Technical Advice Memoranda (IRS TAM)... -6- IRS Private Letter Rulings (IRS PLR)... -6- IRS Policy Statement (IRS PS)... -6- IRS Chief Counsel (CC)... -6- IRS CC Advice Memoranda (IRS CCAM)... -6- IRS E-Mail Chief Counsel Advice (IRS ECC)... -6- IRS Field Service Advices (IRS FSA)... -6- IRS Field Attorney Advice (IRS FAA)... -7- IRS Determination Letters (IRS DL)... -7- IRS Notices... -7- IRS Fact Sheets (IRS FS)... -7- IRS Announcements (IRS Ann)... -7- IRS Information Releases (IRS IR)... -7- IRS News Releases (IRS NR)... -7- IRS Small Business / Self-Employed (IRS SB/SE)... -7- IRS Frequently Asked Questions (IRS FAQ)... -7- Other documents... -7- Examine the following IRS and TIGTA forms and the instructions thereto... -7- Examine the following articles, letters, reports, etc. from professional individuals or organizations.. -7- Examine the following documents by Professor Jegen... -7- Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments 046-1-
Assignment 46 - - - 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 - 6213 - Restrictions applicable to deficiencies; petition to Tax Court. 6214 - Deficiency procedures in the case of income, estate, gift, and certain excise taxes. 6501 - Limitations on assessment and collection. 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax. 6621 - Determination of interest rate; compounding of interest. Judicial proceedings - 7482 - 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 29-10 (1st Cir. 02/11/2013); 2013 U.S. App. LEXIS 2864. 6651 - Failure to file tax return or to pay tax. Joseph B. Williams III v. Commissioner, 2012 TNT 234-14 (4th Cir. 12/04/2012); 2012 U.S. App. LEXIS 24983. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments 046-2-
170 - Certain reduced uniformed services retirement pay. 1222 - Others terms relating to capital gains and losses. Dennis Chan Lai v. Ipson et al., 2012 TNT 136-22 (9th Cir. 07/12/2012); 2012 U.S. App. LEXIS 14293. 6702 - Frivolous income tax return. 7433 - 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 62. 6015 - Relief from joint and several liability on joint returns. 7433 - Civil damages for certain unauthorized collection action. 7463 - Disputes involving $50,000 or less. Hinton v. United States, 2011 U.S. Dist. LEXIS 52103 (N.D. IL 05/12/2011). 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. United States v. Worldwide Labor Support of Illinois, Inc., 2011-1 USTC 50,175 (S.D. MS 01/18/2011); 2011 U.S. Dist. LEXIS 4478. 6502 - Collection after assessment. Morgan v. Commissioner, 345 F.3d 563 (8th Cir. 10/03/2003); 2003 U.S. App. LEXIS 20192. 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 26251. 6213 - Restrictions applicable to deficiencies; petition to Tax Court. 6214 - Determinations by Tax Court. 6501 - Limitations on assessment and collection. 6601 - Interest on underpayment, nonpayment, or extension of time for payment, of tax. 6621 - Determination of rate of interest. 7442 - Jurisdiction. 7482 - Courts of review. Examine the following Federal Regulation provisions - (See http://www.gpoaccess.gov/cfr/index.html). 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: 601.101--Introduction; 601.103--Summary Of General Tax Procedure; 601.104--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 046-3-
Administration: 301.6213--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: 301.6501(a)-1--Limitations on Assessment and Collection. Examine the following IRS IR Manual sections - (See http://www.irs.gov/irm/index.html). Fraud Handbook - IRM 25.1.6.4 - Collateral Estoppel. Relief from joint and several liability - IRM 25.15.3.5.2 - Collateral Estoppel. Suits brought against the United States - IRM 34.5.1.1.2.2.2 - Equitable Estoppel. IRM 34.5.1.1.2.2.4 - 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 http://www.irs. gov and http://www.legalbitstream.com/). 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 504 - Divorced or Separated Individuals. Publication 971 - Innocent Spouse Relief. Publication 3512 - Innocent Spouse Relief (Brochure). Publication 2105 - Why do I have to Pay Taxes? Publication 910 - IRS Guide to Free Tax Services. Publication 2053-A - Quick and Easy Access to IRS Tax Help and Tax Products. Publication 967 - The IRS Will Figure Your Tax. Publication 919 - How do I Adjust My Tax Withholding? Publication 505 - Tax Withholding and Estimated Tax. Publication 1346 - Electronic Return File Specifications for Individual Income Tax Returns. Publication 1345 - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Publication 4807 - Help Us Prepare an Accurate Return for You. Publication 1546 - 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 2104 - National Taxpayer Advocate's Annual Report to Congress. Publication 3618 - National Taxpayer Advocate - FY Objectives. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments 046-4-
Publication 4445-G - How to Select a Tax Preparer: Tips From The IRS. Publication 4832 - Internal Revenue Service Return Preparer Review. Publication 552 - Recordkeeping for Individuals. Publication 730 - Important Tax Records. Publication 505 - Tax Withholding and Estimated Tax. Publication 966 - Electronic Choices to Pay All Your Federal Taxes. Publication 4853 - Do You Owe Federal Taxes?. Publication 4714 - Payment Options. Publication 3611 - IRS e-file Electronic Payment Options. Publication 4849 - Can't Pay the Tax You Owe Fact Sheet. Publication 746 - Information About Your Notice, Penalty and Interest. Publication 2186 - Tax Item. Penalties. Publication 947 - Practice Before the IRS and Power of Attorney. Publication 470 - Limited Practice Without Enrollment. Publication 3498 - The Examination Process. Publication 3498-A - The Examination Process (Examination by Mail). Publication 4837 - Achieving Quality Examinations Through Effective Planning, Execution, and Resolution. Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund. Publication 3598 - What you Should Know About the Audit Reconsideration Process. Publication 4227 - Overview of Appeals Process Brochure. Publication 5 - Appeal Rights and Preparation of Protests for Unagreed Cases. Publication 557 - Application, Approval, and Appeal Procedures. Publication 4167 - Appeals - Introduction to Alternative Dispute Resolution (Fast Track Mediation, Fast Track Settlement, Mediation, Early Referral, And Arbitration). Publication 3605 - Fast Track Mediation. Publication 1035 - 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 926 - Household Employer s Tax Guide. Publication 1779 - Independent Contractor or Employee. Publication1976 - Independent Contractor or Employee? Section 530 Employment Tax Relief Requirements. Publication 3953 - Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under I.R.C. 7436. Publication 4639 - Disclosure & Privacy Law Reference Guide. Publication 3373 - Disclosure of Information to Federal State, and Local Agencies. Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. Publication 1544 - Report Cash Payments of Over $10,000 (Received in a Trade or Business). Publication 3861 - Criminal Investigation - Legal Source Tax Crimes Program Strategy. Publication 4048 - Penalty Refund Offer. Publication 571 - Tax Sheltered Annuity Plans (403 (b) Plans). Publication 550 - 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 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities. Publication 519 - U.S. Tax Guide for Aliens. Publication 593 - Tax Highlights for U.S. Citizens and Residents Going Abroad. Publication 901 - U.S. Tax Treaties. Publication 594 - The IRS Collection Process. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments 046-5-
Notice 1367 - Updated Information for Publication 594. Publication 4165 - An Introduction to Collection Due Process Hearings. Publication 1660 - Collection Appeal Rights. Publication 9465 - Installment Agreement Request. Publication 1854 - How to Prepare a Collection Information Statement (Form 433-A). Publication 4528 - Making an Administrative Wrongful Levy Claim Under Internal Revenue Code Section 6343(b). Publication 1494 - 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 785 - Purchase Money Mortgages and Subordination of the Federal Tax Publication 786 - Instructions for Preparing Notice of Non-Judicial Sale of Property & Application for Consent to Sale. Publication 1024 - How to Prepare Application for Certificate of Nonattachment of Federal Tax Publication 784 - Instructions on How to Apply for Certificate of Subordination of Federal Tax Publication 1153 - How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code. Publication 783 - Instructions on How to Apply for Certificate of Discharge from Federal Tax Publication 1450 - Certificate of Release of Federal Tax Publication 594 - The IRS Collection Process. Notice 1367 - Updated Information for Publication 594. Publication 783 - Instructions on How to Apply for Certificate of Discharge from Federal Tax Publication 908 - Bankruptcy Tax Guide. Publication 4681 (2010) - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for individuals). Publication 557 - Tax-Exempt Status for Your Organization. Publication 892 - Exempt Organization Appeal Procedures for Unagreed Issues. Publication 3608 - Tax Exempt and Government Entities Division. Publication 3637 - 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 E-Mail 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 046-6-
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 http://www.irs.gov/formspubs/index.html). 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 046-7-