PDF-Title August SC BRIEFING IRS Guidance in Technical A

This briefing reviews IRS guidance on the treatment of stated interest and OID interest relative to a distressed issuer It further examines the need for a taxpayer to accrue OID on debt instrume nts when it appears there is no reasonable expectation. Copyright Notice. This presentation . is copyrighted content. . © The University of Tennessee 2013, all rights reserved. . Any use other than use by employees of The University of Tennessee is prohibited.. Taxpayer Advocate Service . Research & Analysis. June 2015. Focus. Taxpayer Delinquency Account (TDA) liabilities.. Individual Master File. Collection statute (generally 10 years). Background. Over 50 percent of the IRS Individual Master File (IMF) TDA inventory has been in the function assigned the delinquency for at least 10 months.. Overview: . Keys . to a Successful Briefing. 7 Steps to Effective Communication . Elements for a Successful Briefing . (Briefing Grade Sheet). Briefing Assignment . Topics. Due Date. 7 Steps to Effective Communication. Spectrophotometric. Database. Patrick Ogle, Lee . Armus. , Bob . Narron. ,. Carl . Grillmair. , Justin Howell, IRS IST. Integrating Spitzer IRS Archival data into IRSA and NED. Tap into the power of IPAC database search tools. John Taylor. North Carolina State University. Session Etiquette. Please turn off all cell phones. . Please keep side conversations to a minimum. . If you must leave during the presentation, please do so as quietly as possible.. Status. . Cathy . Clerbaux. . CNRS, LATMOS/IPSL, Paris. Stephen . T. jemkes. and Rolf . Schlumann. . Eumetsat. Heinrich . Bovensmann. , S. Noël, K. . Bramstedt. , P. . Liebing. , . A. Richter, V. . Questions. David Ward. How big is the community working on IRS?. What about my Use Case?. What about my favorite Encoding?. What about . NetConf. /Yang?. How big is the IRS community?. 408 members on list. Committee on Ways & Means. Background. May 14, 2013: TIGTA Audit Report, “Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review”. Detailed IRS targeting of certain groups based on political beliefs. ;. or,. What You Don’t Know May Hurt You. 1. John Taylor. Principal. John H. Taylor Consulting, LLC. 919.816.5903. jhtaylorconsulting@gmail.com. Skype: . JHTaylorConsulting. www.johnhtaylorconsulting.com. Status. . Cathy . Clerbaux. . CNRS, LATMOS/IPSL, Paris. Stephen . T. jemkes. and Rolf . Schlumann. . Eumetsat. Heinrich . Bovensmann. , S. Noël, K. . Bramstedt. , P. . Liebing. , . A. Richter, V. . Likely when not if a taxpayer gets a notice at some point.. Computers do most of the writing.. Taxpayers assume a notice is personal. Mostly about something about the tax account has been misunderstood. . Philip T. Hackney, LSU Law Center. 2017 . SEATa. Conference, New Orleans . What Happened?. Bipartisan Budget Act of 2015 (BBA) repealed Tax Equity and Fiscal Responsibility Act (TEFRA) and Electing Large Partnership (ELP) and replaced them with a new partnership auditing regime. . IRS R2 Imagery 2. nd. FEB 2016. IRS R2 Imagery 12. th. JUNE 2014. IRS R2 Imagery 2. nd. FEB 2016. IRS R2 Imagery 12. th. JUNE 2014. IRS R2 Imagery 2. nd. FEB 2016. IRS R2 Imagery 12. th. JUNE 2014. IRS R2 Imagery 28 Jan. 2016. IRS R2 Imagery 22. Mar 2015. IRS R2 Imagery 28 Jan. 2016. IRS R2 Imagery 22. Mar 2015. IRS R2 Imagery 28 Jan. 2016. IRS R2 Imagery 22. Mar 2015. IRS R2 Imagery 28 Jan.