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Fogg Book Problems At The Irs In Attempting To Provide Service To Taxpayers Tax Notes March 14 2016 1335.Pdf, T. Keith Fogg, Leslie M. Book
Fogg Book Problems At The Irs In Attempting To Provide Service To Taxpayers Tax Notes March 14 2016 1335.Pdf, T. Keith Fogg, Leslie M. Book
T. Keith Fogg
This article first addresses problems concerning the review of returns that seek benefits Congress has chosen to deliver through the tax code. We now have a few decades of experience with the use of the tax code to deliver benefits in the form of refundable credits, and it seems like we continue to cover the same ground as the IRS struggles to use its audit resources to deter the improper use of those credits while swiftly moving them into the hands of deserving individuals. The second part of this article addresses a problem created over 30 years ago, when the …