I.R.S. Anybody with IRS Tax issue....IRS trying to collect tax...Notice must to be served by registered mail to taxpayer!!!! (Business or trade within the United States (District of Columbia)). VOLUME 53 PART 1 INTERNAL REVENUE CODE APPROVED FEBRUARY 10, 1939 Supplement L—Assessment and Collection of Deficiencies SEC. 271. DEFINITION OF DEFICIENCY. As used in this chapter in respect of a tax imposed by this chapter deficiency means— ( a) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax; or ( b) If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, or collected without assessment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise re- paid in respect of such tax. SEC. 272. PROCEDURE IN GENERAL. ( a) (1) PETITION TO BOARD OF TAX APPEALS.—If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is author- ized to send notice of such deficiency to the taxpayer by registered mail. Within ninety days after such notice is mailed (not counting Sunday or a legal holiday in the District of Columbia as the nine- tieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no dis- traint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of section 3653 (a ) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. In the case of a joint return filed by husband and wife such notice of deficiency may be a single joint notice, except that if the Commissioner has been notified by either spouse that separate residences have been established, then, in lieuof the single joint notice, duplicate originals of the joint notice must be sent by registered mail to each spouse at his last known address. (2) CROSS REFERENCES.— For exceptions to the restrictions imposed by this subsection, see— Subsection (d ) of this section, relating to waivers by the taxpayer; Subsection (f ) of this section, relating to notifications of mathematical errors appearing upon the face of the return; SEC. 48. DEFINITIONS. When used in this chapter— (d ) TRADE OR BUSINESS.—The term trade or business includes the performance of the functions of a public office. ------------------------------------------------------------------------------------------------ Blacks Law Dictionary 5th Ed. Public office. Essential characteristics of public office are (1 ) authority conferred by law, (2) fixed tenure of office, and (3) power to exercise some _ portion of sovereign functions of government; key element of such test is that officer is carrying out sovereign function. Spring v. Constantino, 168 Conn. 563, 362 A.2d 87 1 , 875. Essential elements to establish public position as public office are: position must be created by constitution, legislature, or through authority conferred by legislature, portion of sovereign power of government must be delegated to position, duties and powers must be defined, directly or impliedly, by legislature or through legislative authority, duties must be performed independently without control of superior power other than law, and position must have some permanency and continuity. State v. Taylor, 260 Iowa 634, 144 N.W.2d 289, 292. SEC. 4. SPECIAL CLASSES OF TAXPAYERS. The application of the General Provisions and of Supplements A to D, inclusive, to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in the Supplement applicable to such class, as follows: ( a) Estates and trusts and the beneficiaries thereof,—Supple- ment E. ( b) Members of partnerships,—Supplement F. ( c) Insurance companies,—Supplement G. ( d) Nonresident alien individuals,—Supplement H. ( e) Foreign corporations,—Supplement I. ( f) Individual citizens of any possession of the United States who are not otherwise citizens of the United States and who are not residents of the United States,—Supplement J. ( g) Individual citizens of the United States or domestic corpora- tions, satisfying the conditions of section 251 by reason of deriving a large portion of their gross income from sources within a possession of the United States,—Supplement J. INCOME TAX 5 ( h ) China Trade Act corporations,—Supplement K. ( i) Foreign personal holding companies and their shareholders,— Supplement P. (j ) Mutual investment companies—Supplement. constitution.org/uslaw/sal/053_itax.pdf
Posted on: Sun, 10 Aug 2014 03:56:47 +0000