From 1971 to 1975, BJU admitted only married blacks, although the Internal Revenue Service ( IRS ) had already determined in 1970 that " private schools with racially discriminatory admissions policies " were not entitled to federal tax exemption.

In 1992 the IRS determined the Reagans had failed to include some $ 3 million worth of fashion items between 1983 and 1988 on their tax returns ; they were billed for a large amount of back taxes and interest, which was subsequently paid.

In May 2006, the IRS determined that this is not " charitable activity " and has moved to revoke the non-profit status of groups providing downpayment assistance in this manner.

A company, employer, or party which has paid income ( or, in a few cases, proceeds that may ultimately be determined not to be income ) to a taxpayer is required to file the applicable information return directly with the IRS.

Although Congress has determined the amount of the tax to be assessed, it has delegated to the IRS the authority to determine how such taxes are to be collected.

Because most employee stock options are non-transferable, are not immediately exercisable although they can be readily hedged to reduce risk, the IRS considers that their " fair market value " cannot be " readily determined ", and therefore " no taxable event " occurs when an employee receives an option grant.

When the options are exercised / expire, their actual cost becomes known and the precise tax deduction allowed by the IRS can then be determined.

The IRS investigated the tax strategy and determined that it constituted an improper tax shelter.

So effectively in practice the detailed definition of charitable organization is determined by the requirements of state law of the state in which the charitable organization operates, and the requirements for federal tax relief set by the IRS.

The Internal Revenue Service audited the Rothko Foundation and determined that Mark Rothko's former friend and ex-estate executor Bernard Reis was liable for various self-dealing excise taxes under section 4941 of the Internal Revenue Code of 1954 ( IRS code ) for the years 1970 through 1974 in the total amount of $ 18, 582, 500, and additions to tax under sections 6651 and 6684 for the same years in the respective total amounts of $ 518, 125 and $ 2, 112, 500.

In the first two instances, the taxpayer bringing the claim generally must have first paid the deficiency determined by the IRS.

A manual examination at the level of each IRS district office determined whether the return would be audited, and the extent of the audit.

To help ensure that companies extend their 401 ( k ) plans to low-paid employees, an IRS rule limits the maximum deferral by the company's " highly compensated " employees, based on the average deferral by the company's non-highly compensated employees.

An IRS audit was triggered by major discrepancies between employees ' declared tip percentage and percentage from credit card slips maintained by the business.

* Employees who do not fit into one of the categories listed above, provided they are not highly compensated employees ( as defined in section 414 ( q )( 1 )( B )( i )-compensation in excess of $ 80, 000, as adjusted by the IRS ) or substantial contributors ( as defined in section 507 ( d )( 2 )( A ), taking into account only contributions received during the current and the four preceding taxable years ).

It explains the forms any employer must give to its employees, those employees must give to the employer, and those employer must send to the IRS and SSA ( Social Security Administration ).

Since they were first introduced by organized labor and the Department of Labor in the early 1950s, and first issued in a Revenue Ruling by the IRS in 1956, SUB-Pay Plans have enabled employers to supplement the receipt of state unemployment insurance benefits for employees that experience an involuntary layoff.

It also faced scrutiny from federal agencies for racial and gender preference in hiring and from the IRS for failure to withhold taxes from employees.

* IRS definitions of employer relationships, including common law employees.

In July 2000, Thompson removed all of the employees from the taxpayer rolls by no longer withholding employment taxes from wages and salaries, by not filing Forms 941, and by not providing employees or the IRS with annual wage or other income statements, Forms W-2 or 1099.

This method is used less frequently now for tipped employees because the IRS negotiates with hotels or casinos, the largest employers of tipped employees, to identify a tip estimate.

The Charlotte Observer reported that the Internal Revenue Service ( IRS ) still holds Bakker and Roe Messner, Tammy Faye's husband from 1993 until her death in 2007, liable for personal income taxes owed from the 1980s when they were building the PTL empire, taxes assessed after the IRS revoked the PTL ministry's nonprofit status.

However, records with the United States Patent and Trademark Office show that the rights to the Writers of the Future name were transferred from the L. Ron Hubbard estate (" Family Trust-B ") to the Church of Spiritual Technology in 1989, and under the 1993 IRS closing agreement with the Church of Scientology, the L. Ron Hubbard estate became part of the Church of Spiritual Technology, a " Scientology-related entity ".

Many of the agency's missions were later taken over by subsequent agencies such as the Federal Bureau of Investigation ( FBI ), Bureau of Alcohol, Tobacco, Firearms and Explosives ( ATF ), Immigration and Customs Enforcement ( ICE ), and Internal Revenue Service ( IRS ).

Over fifty lawsuits were still active against the IRS in 1993, although these were settled after the church negotiated a tax exemption with the government.

The team's popularity waned in the 1950s, and they were further bedeviled by tax issues ; the IRS demanded heavy back taxes, forcing the partners ( both of whom had been serious gamblers ) to sell most of their assets ( including Costello's rights to their television show ).

In the first half of April 1991, IRS spokesmen were widely quoted, alleging that " Erhard owed millions of dollars in back taxes, that he was transferring assets out of the country, and that the agency was suing Erhard ", branding Erhard a " tax cheat ".

In his wrongful disclosure lawsuit against the IRS Erhard stated that he had never refused to pay taxes that were lawfully due.

The average tip amount as computed by IRS through calculating the average of credit card slips for fiscal years 1991 and 1992 were 14. 4 and 14. 29 % respectively.

In 1990, Dread Zeppelin were signed to Miles Copeland III's IRS label.

The company filed court papers on January 22, 2009 alleging losses were $ 20 billion, and the company requested that it pay nothing of the tax debt, stating that the IRS could owe Washington Mutual Inc. a tax refund.

It was not until January 10, 2001 that the IRS issued Temporary Regulations, which were to be effective for up to 3 years.

These transactions were deemed by the IRS to be " tax shelters.

DiBiase and IRS were defeated by the Steiners for the WWF Tag Team Championship on the June 14 edition of Monday Night Raw.

These responsibilities were delegated to the ATF division of the IRS.

South American versions of the Datsun 510 were delivered with OHV pushrod engines J series variety and leaf spring suspensions ( no IRS ) on all models.

The band invariably sustained many comparisons to the Go-Go's, who were popular at the time as well as signed to the same label, IRS Records.

The group Citizens for Responsibility and Ethics in Washington has also campaigned against the CCF's validity as a non-profit tax exempt charitable organization, filing an IRS complaint in 2004 attacking the CCF's states that its advocacy campaigns were " educational " in nature.

Leland Owlsley was once a successful financier and financial investor, nicknamed " The Owl of Wall Street " for his financial wisdom, until his criminal connections were exposed by the IRS.

Newhouse, Jr. and Donald Newhouse, were accused of tax evasion by the IRS in 1983.

At a hearing on October 26, 2010, plans for the IRS auction were at least temporarily stopped.