On motion of the Amici Curiae, the court directed that a ruling be obtained from the Commissioner of Internal Revenue as to the federal income tax consequences of the Government's plan.

You may apply for such an extension by filing Form 2688, Application For Extension Of Time To File, with the District Director of Internal Revenue for your district, or you may make your application in a letter.

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

Send your return to the Director of Internal Revenue for the district in which you have your legal residence or principal place of business.

If you have neither a legal residence nor a principal place of business in any Internal Revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md..

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..

Other sections of the 1954 Internal Revenue Code provide for survival of certain of a transferor's tax attributes following a tax-free reorganization.

His lawyer had sent him a statement on his overdue alimony, and there was a letter from the Collector of Internal Revenue asking him to stop in his office and explain last year's exemptions.

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On January 19, 1976, the Internal Revenue Service notified the university that its tax exemption had been revoked retroactively to December 1, 1970.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

* IRS Criminal Investigation Division, which investigates violations of the U. S. Internal Revenue Code

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 "

Similarly, section 7482 of the Internal Revenue Code provides that the U. S. Supreme Court and the federal courts of appeals may impose penalties where the taxpayer's appeal of a U. S. Tax Court decision was " maintained primarily for delay " or where " the taxpayer's position in the appeal is frivolous or groundless.

:: 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 Internal Revenue Service

# REDIRECT Internal Revenue Service

* 1971 – The Alcohol, Tobacco, and Firearms Division of the U. S. Internal Revenue Service raids the home of Ken Ballew for illegal possession of hand grenades, which all turn out to be inert or dummies.

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.

Likewise, businesses, such as automobile dealerships, that receive cash in excess of US $ 10, 000 must likewise file a Form 8300 with the Internal Revenue Service, identifying the source of the cash.

In 1989 the Internal Revenue Service began investigating the Reagans for whether they owed additional tax on the gifts and loans of high-fashion clothes and jewelry to Nancy during their time in the White House ( recipients benefiting from the display of such items recognize taxable income even if they are returned ).

Tax collection is performed by a government agency such as Canada Revenue Agency, the Internal Revenue Service ( IRS ) in the United States, or Her Majesty's Revenue and Customs ( HMRC ) in the United Kingdom.

On December 22, 2006, a three-judge panel of the United States Court of Appeals for the District of Columbia Circuit vacated its unanimous August 2006 opinion in Murphy v. Internal Revenue Service and United States.

In an unrelated matter, the court had also granted the government's motion to dismiss Murphy's suit against the " Internal Revenue Service.

On July 3, 2007, the Court ( through the original three-judge panel ) ruled ( 1 ) that the taxpayer's compensation was received on account of a non-physical injury or sickness ; ( 2 ) that gross income under section 61 of the Internal Revenue Code does include compensatory damages for non-physical injuries, even if the award is not an " accession to wealth ," ( 3 ) that the income tax imposed on an award for non-physical injuries is an indirect tax, regardless of whether the recovery is restoration of " human capital ," and therefore the tax does not violate the constitutional requirement of Article I, Section 9, Clause 4, that capitations or other direct taxes must be laid among the states only in proportion to the population ; ( 4 ) that the income tax imposed on an award for non-physical injuries does not violate the constitutional requirement of Article I, Section 8, Clause 1, that all duties, imposts and excises be uniform throughout the United States ; ( 5 ) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.

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 ).

403 ( b ) plans also have simpler and less costly annual reporting requirements on Internal Revenue Service ( IRS ) Form 5500, including not having the independent auditor requirement applicable to qualified plans with more than 100 plan participants.

According to the Internal Revenue Service, an au pair will almost always be a nonresident alien, and will be required to file a tax return on Form 1040NR or Form 1040NR-EZ IRS tax forms # 1040NR and 1040NR-EZ to report his or her au pair wages.

In the United States, any company or organization engaged in a trade or business that pays more than $ 600 to an independent contractor in one year is required to report this to the Internal Revenue Service ( IRS ) as well as to the contractor, using Form 1099-MISC.

* Schedule K-1, a tax form of the United States Internal Revenue Service ( IRS ) corresponding with Form 1065 to report one's share of income in a flow-through entity

This amount can be reduced to the anticipated Federal income tax due, upon advance application on Form 8288-B to the Internal Revenue Service.

Employers must file a quarterly report of aggregate withholding taxes, Form 941, with the Internal Revenue Service.

All IRS Form 990-registered charities must obtain proper registration via the Internal Revenue Service.

Employers report this tax by filing an annual Form 940 with the Internal Revenue Service.

On September 18, 2012, James Timothy (" Tim ") Turner was arrested after having been indicted by a federal grand jury in Alabama on one count of conspiracy to defraud the United States under by, among other things, allegedly filing a false 300 million dollar bond in an attempt to pay taxes, one count of passing a false 300 million dollar bond in violation of subsection ( a )( 2 ) of, five additional counts of violations of section 514 ( a )( 2 ), one count of filing false Form 1096 reports with the Internal Revenue Service in violation of Internal Revenue Code section 7212 ( a ),, one count of willful failure to file a federal income tax return under Internal Revenue Code section 7203,, and one count of giving false testimony in a federal bankruptcy proceeding, in violation of.

According to Form 990 filed with the Internal Revenue Service by the Knights of Columbus for the 2009 tax year, Anderson received a total compensation of $ 1, 179, 762 from the Knights of Columbus in the year 2009.

Form 1099-S may be required to be sent to the United States Internal Revenue Service, but Federal law does not allow a charge for this.

The payroll used in determining the minimum municipal obligation of a pension plan under section 302 ( c ) of the act shall be based on the payroll to be reported on the Internal Revenue Service Form W-2 and shall be calculated as the total payroll for active members of the plan as of the date of the determination, plus the payroll for the same active members of the plan projected to the year ’ s end using the payroll rates in effect as of the date of the determination.

The payroll used in determining the minimum municipal obligation of a pension plan under section 303 ( c ) of the act ( 53 P. S. § 895. 303 ( c )) shall be based on the payroll to be reported on the Internal Revenue Service Form W-2 and shall be the estimated payroll for the active membership of the pension plan, including projected increases in active membership, for the following plan year.

If a corporation meets the foregoing requirements and wishes to be taxed under Subchapter S, its shareholders may file Form 2553: " Election by a Small Business Corporation " with the Internal Revenue Service ( IRS ).