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- Title
TIGTA Audit Reveals Four Opportunities for Partners in TEFRA Proceedings.
- Authors
Borden, Aaron
- Abstract
The article discusses a follow-up audit conducted by the Treasury Inspector General for Tax Administration ((TIGTA) in 2014 which reviewed a statistically valid random sample of Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) proceedings closed in 2012. Topics discussed include the audit's findings that nearly two-thirds of the TEFRA proceedings did not follow TEFRA Procedures and failure of the Internal Revenue Services (IRS) to document that the tax matters partner was qualified.
- Subjects
UNITED States; UNITED States. Dept. of the Treasury. Office of Inspector General; TAX auditing; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; UNITED States. Internal Revenue Service; TAX administration &; procedure
- Publication
Journal of Tax Practice & Procedure, 2015, Vol 17, Issue 3, p47
- ISSN
1529-9279
- Publication type
Article