Category: New

Stop Tax Haven Abuse Act

Bill Status Official Summary 7/27/2011–Introduced.Stop Tax Haven Abuse Act – Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of prime...

Burden of Proof

Burden of proof is responsibility to prove entries, deductions, and statements made on your tax returns is known as the burden of proof. You must be able to prove (substantiate) certain elements of expenses...

Start a case in the Tax Court

You must file a petition to begin a case in the Tax Court. A party who files a petition in response to an IRS notice of deficiency or notice of determination is called the...

How to Avoid Fraud in the U.S. Visa Lottery Program

There are many ways to legally immigrate to the United States, but only one of them depends completely on luck: the congressionally mandated visa lottery, which offers 50,000 green cards to people from certain...

B notice Q&A

Publication 1281 What is a “B” Notice? AA… A “B” Notice is a backup withholding notice. There are two “B” Notices — the First “B” Notice and the Second “B” Notice. You must send...

IRS return preparer test specificatons

IRS return preparer test specificatons – August 31, 2011 Registered Tax Return Preparer (RTRP) test will focus on the ethical responsibilities of federal tax return preparers and the completion of Form 1040 series along...

B Notice

A “B” Notice is a backup withholding notice. There are two “B” Notices — the First “B” Notice and the Second “B” Notice. You must send the First “B” Notice and a Form W-9...

TIN Matching – Taxpayer Identification Number Matching

TIN Matching allows  authorized payers to match 1099 payee information against IRS records prior to filing information returns. An authorized payer is one who has filed information returns with the IRS in at least...

Reporting on Merchant Payment Cards – Form 1099-K

Whose merchant card payments must be reported? Merchant acquiring entities must report the gross amount of reportable transactions of any payee for whom they settle payment card transactions. A reportable payment card transaction is...

Code of Federal Regulations (CFR)

www.gpoaccess.gov/cfr www.gsa.gov/ftr   Foreword Chapter 300—General Subchapter A—Introduction Part 300-1—The Federal Travel Regulation (FTR) Part 300-2—How to Use the FTR Part 300-3—Glossary of Terms Subchapter B—Agency Requirements Part 300-70—Agency Reporting Requirements Part 300-80—Relocation Expenses Test Programs...

CHAPTER 18—EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM

U.S. Code TITLE 29  TITLE 29—LABOR > CHAPTER 18 CHAPTER 18—EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM SUBCHAPTER I—PROTECTION OF EMPLOYEE BENEFIT RIGHTS (§§ 1001—1191c) SUBCHAPTER II—JURISDICTION, ADMINISTRATION, ENFORCEMENT; JOINT PENSION TASK FORCE, ETC. (§§ 1201—1242) SUBCHAPTER III—PLAN...

Independent US Federal Agencies and Commissions

Advisory Council on Historic Preservation African Development Foundation Broadcasting Board of Governors Central Intelligence Agency Civil Air Patrol Great Lakes Region Commission on Civil Rights Commodity Futures Trading Commission Consumer Product Safety Commission (CPSC)...

Form 5500

    File a Form 5500 EFAST2 FAQs Reporting & Filing Assistance Form 5500 Data Sets Electronic filing requirement EFAST Software and Approved Software Vendors Form 5500/5500-SF Filing Search About The ERISA Filing Acceptance...

Where’s My Refund

Here is  Where’s My Refund? online tool Read frequent questions about IRS Where’s My Refund Refund information for the most current tax year that you filed will generally be available 72 hours after we...

Frequently Asked Tax Questions

List of frequently asked tax questions on IRS website What are the tax changes for this year? Is there an age limit on claiming my children as dependents? How much does an unmarried dependent...