All checks and money orders should be made payable to Internal Revenue Service.

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

The Revenue Service said the addition of the attachment does not keep the range from coming under the Federal manufacturers' excise tax on household-type appliances.

In that event, they note, the Revenue Service might declare the pension plan is discriminatory and deny it tax privileges under the law.

The notoriously corrupt Armenian State Revenue Committee ( housing both the Armenian Customs Service and the Armenian Tax Service ) helps maintain import monopolies as well as aid tax evasion.

* 1790 – A newly passed tariff act creates the Revenue Cutter Service ( the forerunner of the United States Coast Guard ).

Alan Jay Lerner's pattern of financial mismanagement continued until his death from cancer in 1986, when he reportedly owed the US Internal Revenue Service over US $ 1, 000, 000 in back taxes, and was unable to pay for his final medical expenses.

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.

On January 19, 1976, the Internal Revenue Service notified the university that its tax exemption had been revoked retroactively to December 1, 1970.

* EA ( Enrolled Agent ) by the Internal Revenue Service ( IRS )

Note that outside of the US military and some US government agencies, including the Internal Revenue Service, this format is usually referred to as " ordinal date ", rather than " Julian date "

:: Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income.

Crain asserts that he " is not subject to the jurisdiction, taxation, nor regulation of the state ," that the " Internal Revenue Service, Incorporated " lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.

The constitutionality of our income tax system — including the role played within that system by the Internal Revenue Service and the Tax Court — has long been established.

A July 2009 Gallup Poll found only 30 % Americans thought the Fed was doing a good or excellent job, a rating even lower than that for the Internal Revenue Service, which drew praise from 40 %.

In September 2003, the Public Interest Watch ( PIW ) complained to the Internal Revenue Service, claiming that Greenpeace USA tax returns were inaccurate and in violation of the law.

The first use of the term has been dated to a 1 April 1963 syndicated newspaper article about the first stages of computerization of the US Internal Revenue Service.

Hoover expanded civil service coverage of Federal positions, canceled private oil leases on government lands, and by instructing the Justice Department and the Internal Revenue Service to pursue gangsters for tax evasion, he enabled the prosecution of mobster Al Capone.

The United States Revenue Cutter Service, which merged with the United States Lifesaving Service in January 1915 to form the modern Coast Guard, began following the Navy's lead in the 1890s, with its cutters having parenthetical numbers called Naval Registry Identification Numbers following their names, such as ( Cutter No. 1 ), etc.

* The United States Internal Revenue Service

* Indian Revenue Service of Republic of India

Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

The United States and its governmental subdivisions also exempt most churches from payment of income tax ( under Section 501 ( c )( 3 ) of the Internal Revenue Code and similar state statutes, which also allows donors to claim the donations as an income tax itemized deduction ).

Businesses that purchase goods and services that are consumed, used or supplied in the course of their " commercial activities " can claim " input tax credits " subject to prescribed documentation requirements ( i. e., when they remit to the Canada Revenue Agency the GST they have collected in any given period of time, they are allowed to deduct the amount of GST they paid during that period ).

Internal Revenue Service Form 4029 allows one to claim exemption to Social Security taxes under certain very restrictive conditions, and members of the plain sects neither pay the taxes nor receive death, disability, or retirement benefits from social security.

As we see it, he is in no position to claim that his good-faith belief about the validity of the Internal Revenue Code negates willfulness or provides a defense to criminal prosecution under 7201 and 7203.

After three years of legal argument, the Inland Revenue gave up its claim for death duty.

In order to claim a qualifying entertainment expense, the Internal Revenue Service requires written documentation of the time, place, business purpose, name, and business relationship of the person being entertained, records that Kirk did not keep for almost half of the basketball games.

) that the Internal Revenue Service has a claim against all property owned by the taxpayer as of the assessment date ( which is generally prior to the date the NFTL is filed ), and to all property acquired by the taxpayer after the assessment date ( as noted above, the lien attaches to all of a taxpayer's property such as homes, land and vehicles and to all of a taxpayer's rights to property such as promissory notes or accounts receivable ).

It has been pointed out that the patent claim comprises means for performing steps that are the requirements specified in an Internal Revenue Service regulation for avoiding taxes on a partnership.

Unlike its parent organization, the Foundation restricts itself to activities that are permitted to organizations registered under section 501 ( c )( 3 ) of the Internal Revenue Code ; thus, donors to it may claim a tax deduction for the amount of their donation.

Some producers claim that according to a 1941 Internal Revenue Service ruling issued at the request of the Jack Daniel's distillery, the Lincoln County Process is what distinguishes " Tennessee Whiskey " from " Bourbon ".

A structured settlement is a financial or insurance arrangement, defined by Internal Revenue Code as periodic payments ; a claimant accepts to resolve a personal injury tort claim or to compromise a statutory periodic payment obligation.

In 1997 the Canada Revenue Agency issued a news release noting the existence of flyers recommending that consumers claim a deduction on their taxes " because they supposedly contributed to a Jewish religious organization when they purchased these groceries.

Revenue claim a business will be audited roughly every seven years.

To reduce the compliance burden employers can apply to HM Revenue and Customs for a dispensation, which removes the requirement to report expense payments for which employees can claim a corresponding deduction.

This holding is based on the rationale that tax returns are intended for disclosure to a third party, i. e., the Internal Revenue Service, so there can be no expectation of confidentiality, which defeats a claim that the return or pertinent communication is privileged.

In April 2002, the Internal Revenue Service ( IRS ) received more than 100, 000 attempts to claim reparation tax credits and paid out more than $ 30 million in erroneous refunds.

The Internal Revenue Code is the statutory basis of federal tax law in the United States.

The Code of Federal Regulations is the Internal Revenue Service's own regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable.

The section of the Internal Revenue Code that made 401 ( k ) plans possible was enacted into law in 1978.

By coincidence, $ 4, 000 ($ 88, 100 in 2010 dollars ) would be the exemption for married couples when the Revenue Act of ( October ) 1913 was signed into law by President Woodrow Wilson, as a result of the ratification of the 16th Amendment to the U. S. Constitution in February 1913.

Cole, attended Harvard, practiced law with his father in 1867, and after being elected to the legislature in Indiana, became Deputy United States Assessor for Internal Revenue.

The Revenue Act does not violate the Fifth Amendment's prohibition against the government taking property without due process of law.

For example, the statute making tax evasion a felony pertains to both criminal law and tax law, but is found only in the Internal Revenue Code.

Although the federal government does not have specific statutory law for establishing partnerships, it has an extensive and hyperdetailed statutory scheme for the taxation of partnerships in the Internal Revenue Code.

Two years after the brothers ' acquisition of Littlewoods Ltd., HM Revenue & Customs repaid the company VAT that it had charged in breach of EU law.

In the United States, the first progressive income tax was established by the Revenue Act of 1862, which was signed into law by President Abraham Lincoln and repealed the short-lived flat tax contained in the Revenue Act of 1861.

In 1971 Nixon announced that he amended the Economic Stabilization Act, by signing " into law the Revenue Act of 1971 -- providing tax cuts of some $ 15 billion over the next 3 years to stimulate the economy and provide hundreds of thousands of new jobs ".

The recent sharing of confidential UBS bank details about 285 clients suspected of willful tax evasion by the United States Internal Revenue Service was ruled a violation of both Swiss law and the country ’ s constitution by a Swiss federal administrative court.

The United States Revenue Cutter Service, was established as the Revenue-Marine, and so named for over one hundred years, by then-Secretary of the Treasury Alexander Hamilton in 1790, to serve as an armed maritime law enforcement service.

The law deals with a great variety of subjects, such as tobacco price supports, railroads, private pension plans, emergency room treatment, disability insurance, and the postal service, but it is perhaps best known for Title X, which amends the Internal Revenue Code and the Public Health Service Act to deny income tax deductions to employers ( generally those with 20 or more full time equivalent employees ) for contributions to a group health plan unless such plan meets certain continuing coverage requirements.

Structuring, also known as smurfing in banking industry jargon, is the practice of executing financial transactions ( such as the making of bank deposits ) in a specific pattern calculated to avoid the creation of certain records and reports required by law, such as the United States's Bank Secrecy Act ( BSA ) and Internal Revenue Code section 6050I ( relating to the requirement to file Form 8300 ).

A foundation can obtain a charity registration number from the Revenue Commissioners for obtaining tax relief as far as they can be considered under the law on charity, however, charitable status does not exist in Ireland.

In September 2003 PIW complained to the Internal Revenue Service claiming that Greenpeace tax returns were inaccurate and breached the law.

As a result, in September 1974, the Indian cabinet set up the Rustamji Committee, under the chairmanship of Khusro Faramurz Rustamji, with participation from the Navy, the Air Force and the Department of Revenue to examine gaps in security and law enforcement between the roles of the Indian Navy and the central and state police forces.

This part gives new powers to Her Majesty's Customs and Excise and Inland Revenue ( now merged into Her Majesty's Revenue and Customs ) to require the disclosure of information " for law enforcement purposes ".