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Re: [tips_and_tricks] How would you like to sue an IRS agent?

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  • John Hill
    Much discussion has been given in this group concerning 26 USC § 6751. Procedural requirements, which states in part: (b) Approval of assessment (1) In
    Message 1 of 3 , Apr 8 1:58 PM
       

      Much discussion has been given in this group concerning 26 USC § 6751. Procedural requirements, which states in part:
      (b)  Approval of assessment
      (1) In general
      No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
       
      "All these steps MUST have been accomplished before the IRS Letter 3176 was written and sent to you! If the IRS cannot provide the determination and approval, there cannot be an assessment."
       
      However after reading §6751(b)
      (2) Exceptions
      Paragraph (1) shall not apply to—
      (A) any addition to tax under section 6651, 6654, or 6655; or
      (B) any other penalty automatically calculated through electronic means.
       
      It appears that this section is pertaining strictly to the initial determination of "penalties" imposed and not to the initial assessment of the original alleged tax liability.


       
      .

    • paradoxmagnus
      Which makes sense, given it is in CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES. CONTEXT matters. Patrick in California It
      Message 2 of 3 , Apr 9 12:20 PM
        Which makes sense, given it is in CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES.

        CONTEXT matters.

        Patrick in California

        "It ain't what ya don't know that hurts ya. What really puts a hurtin' on ya is what ya knows for sure, that just ain't so." -- Uncle Remus

        --- In tips_and_tricks@yahoogroups.com, "John Hill" <otoman@...> wrote:
        >
        > Much discussion has been given in this group concerning 26 USC § 6751.
        >
        > It appears that this section is pertaining strictly to the initial determination of "penalties" imposed and not to the initial assessment of the original alleged tax liability.
        >
        >
        >
        >
        > .
        >
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