Taxation (Recommendations)

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Individuals appointed to government positions are sometimes required to divest themselves of property to satisfy conflict-of-interest requirements, such as the prohibition in 18 U.S.C. 208 on participation in matters affecting one’s financial interest. In other instances, divestiture of property by such appointees would be simpler and serve conflict...

  • Recommendation number: 75-10
  • Adopted on: December 12, 1975
  • Tags: Taxation

(a) Information on the Summons. The Internal Revenue Service should revise its Summons form (Form 2039) to delete extraneous language and references to particular statutes, regulations, or fact situations, and to include, preferably on its face, and in a prominent position and type style:

(1) A brief and specific description of...

  • Recommendation number: 75-9
  • Adopted on: December 12, 1975
  • Taxation

(a) Separate Accounting for Taxpayer Service Functions. The Internal Revenue Service should, on a basis consistent from year to year, compile data on all personnel and funds allocated to and utilized in the performance of functions by its Taxpayer Service Division. Such data should be broken down, perhaps on the basis of statistical sampling, for...

(a) Analysis of Effectiveness of Civil Penalties. The Internal Revenue Service should annually compile and publish, for each taxpayer class and by year of tax returns, statistical data, together with analytic discussions, pertaining to the assessment and collection of civil penalties for underpayment of tax due to each of the different types of conduct now or...

  • Recommendation number: 75-6
  • Adopted on: December 12, 1975
  • Tags: Taxation

(a) Notices Mailed to Delinquent Taxpayers. The Internal Revenue Service should revise its methods of notifying taxpayers of the application of forcible collection powers to collect delinquent accounts.

(1) The Service should experiment with sending its Final Notice Before Seizure by certified mail, return receipt requested, before forcible...

  • Recommendation number: 75-5
  • Adopted on: December 12, 1975
  • Taxation

(a) Individual Agent’s Requisition of Returns for Audit. The Internal Revenue Service should amend its procedures whereby an examining officer requisitions a tax return for the purpose of audit. The procedures should assure that the examining officer will make an adequate written explanation of his need to have the file, and that such explanation accompany the...