The Resource Civil tax penalties, Alan J. Tarr and Pamela Jensen Drucker

Civil tax penalties, Alan J. Tarr and Pamela Jensen Drucker

Label
Civil tax penalties
Title
Civil tax penalties
Statement of responsibility
Alan J. Tarr and Pamela Jensen Drucker
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes the many civil tax penalties that may be imposed for various tax offenses. These penalties are designed to regulate the conduct of preparers, payors and tax-exempt entities, in addition to that of taxpayers. The Internal Revenue Service Penalty Handbook (Chapter 20.1 of the Internal Revenue Manual) is intended to ensure that the penalties are applied uniformly."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Tarr, Alan J
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 634-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Drucker, Pamela Jensen
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
634-3rd
http://library.link/vocab/subjectName
Tax penalties
Label
Civil tax penalties, Alan J. Tarr and Pamela Jensen Drucker
Instantiates
Publication
Note
  • Published: Washington, D.C., 2005-2007
  • Title from title screen (viewed Aug. 10, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Failure to file penalties -- Failure to pay penalties -- Accuracy-related penalties -- Fraud penalty -- Certain information returns and payee statements -- Tax return preparer penalties -- Promoter and protester penalties -- Compensation statements, pension plans, exempt organizations, education programs and other reporting -- Certain foreign persons -- Reasonable cause exception -- Assessment and collection -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397287
System details
Mode of access: World Wide Web
Label
Civil tax penalties, Alan J. Tarr and Pamela Jensen Drucker
Publication
Note
  • Published: Washington, D.C., 2005-2007
  • Title from title screen (viewed Aug. 10, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Failure to file penalties -- Failure to pay penalties -- Accuracy-related penalties -- Fraud penalty -- Certain information returns and payee statements -- Tax return preparer penalties -- Promoter and protester penalties -- Compensation statements, pension plans, exempt organizations, education programs and other reporting -- Certain foreign persons -- Reasonable cause exception -- Assessment and collection -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397287
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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