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T. Keith Fogg

Tax collection

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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 Mar 2016

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 …

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How Can Tax Collection Be Structured To Observe And Preserve Taxpayer Rights: A Discussion Of Practices And Possibilities, T. Keith Fogg, Sime Jozipovic Dec 2015

How Can Tax Collection Be Structured To Observe And Preserve Taxpayer Rights: A Discussion Of Practices And Possibilities, T. Keith Fogg, Sime Jozipovic

T. Keith Fogg

In the context of enforced tax collection, this Article will focus on three taxpayer rights the government should preserve in building an effective system: (1) the right to be informed, (2) the right to challenge the underlying liability and the proposed collection action, and (3) the right to a fair and just tax system. In order to provide a broad outlook on these principal taxpayer rights, this Article will discuss the tax collection systems of six countries: the United States, England, Germany, Switzerland, Croatia, and Australia. Within the context of each country’s enforcement mechanism, this Article will highlight how the …

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Transparency In Private Collection Of Federal Taxes, T. Keith Fogg Dec 2010

Transparency In Private Collection Of Federal Taxes, T. Keith Fogg

T. Keith Fogg

Most federal taxes are collected from taxpayers by business entities, held in a public trust for the United States, and then paid over to the Internal Revenue Service (the IRS). While the vast majority of business entities pay over the taxes held in trust in a timely and appropriate manner, a sizeable amount, in dollar terms, does not get paid. The amount of unpaid "collected" taxes in 2008 created a $58 billion tax gap item.

Disclosure law governing federal taxes defaults to non-disclosure for most tax returns. This general rule of non-disclosure governs the returns reporting the taxes collected by …

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