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	<title>Tax  Lawyer&#039;s  Blog &#187; IRS Audits</title>
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	<description>Pappas on Taxation</description>
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		<item>
		<title>Administrative Procedure Act and IRS Deficiency Notices</title>
		<link>http://www.pappasontaxes.com/index.php/2012/01/22/administrative-procedure-act-and-irs-deficiency-notices/</link>
		<comments>http://www.pappasontaxes.com/index.php/2012/01/22/administrative-procedure-act-and-irs-deficiency-notices/#comments</comments>
		<pubDate>Sun, 22 Jan 2012 15:18:23 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[administrative procedure act]]></category>
		<category><![CDATA[irs deficiency notices]]></category>
		<category><![CDATA[reasoned explanation rule]]></category>

		<guid isPermaLink="false">http://www.pappasontaxes.com/?p=28835</guid>
		<description><![CDATA[By way (once again) of Paul Caron (emphasis is mine): Smith: The APA&#8217;s Reasoned-Explanation Rule and IRS Deficiency Notices Patrick J. Smith (Ivins, Phillips &#38; Barker, Washington, D.C.), The APA&#8217;s Reasoned-Explanation Rule and IRS Deficiency Notices, 134 Tax Notes 331 (Jan. 16, 2012): The D.C. Circuit’s confirmation in Cohen that the Administrative Procedure Act (APA) applies to [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2012/01/22/administrative-procedure-act-and-irs-deficiency-notices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS To Conduct Show Audits of Uber-Rich in Election Year</title>
		<link>http://www.pappasontaxes.com/index.php/2012/01/06/irs-to-conduct-show-audits-of-uber-rich-in-election-year/</link>
		<comments>http://www.pappasontaxes.com/index.php/2012/01/06/irs-to-conduct-show-audits-of-uber-rich-in-election-year/#comments</comments>
		<pubDate>Fri, 06 Jan 2012 15:04:30 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Politics of Taxes]]></category>
		<category><![CDATA[class warfare]]></category>
		<category><![CDATA[tax the rich]]></category>

		<guid isPermaLink="false">http://www.pappasontaxes.com/?p=28605</guid>
		<description><![CDATA[The AP reports that the IRS has continued to allocate more of its resources to the examination of the tax returns of the super rich: One in eight people earning at least $1 million annually was audited by the Internal Revenue Service last year, making them far likelier to be examined than those making below $200,000, [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2012/01/06/irs-to-conduct-show-audits-of-uber-rich-in-election-year/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>TIGTA: Closely Held Businessmen More Likely to Structure Transactions to Avoid Taxes</title>
		<link>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 15:34:39 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[S Corporations]]></category>
		<category><![CDATA[s corporation audits]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax avoidance]]></category>
		<category><![CDATA[tax planning]]></category>
		<category><![CDATA[TIGTA]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=28243</guid>
		<description><![CDATA[The Treasury Inspector General for Tax Administration says the IRS needs to improve the quality of its audits of small corporations. Listen: TIGTA reviewed whether IRS examiners followed proper procedures and guidelines when auditing the returns of small corporations. The IRS defines small corporations as corporations with assets of less than $10 million. Many corporations in the [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/12/06/tigta-closely-held-businessman-more-likely-to-structure-transactions-to-avoid-taxes/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>TIGTA: 82% of Investment Theft Loss Claims are Erroneous</title>
		<link>http://www.pappasontaxes.com/index.php/2011/11/26/tigta-82-of-investment-theft-loss-claims-are-erroneous/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/11/26/tigta-82-of-investment-theft-loss-claims-are-erroneous/#comments</comments>
		<pubDate>Sat, 26 Nov 2011 14:30:38 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[Deductible Expenses]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[capital losses]]></category>
		<category><![CDATA[investment theft losses]]></category>
		<category><![CDATA[ordinary losses]]></category>
		<category><![CDATA[ponzi scheme]]></category>
		<category><![CDATA[tax fraud]]></category>
		<category><![CDATA[tax losses]]></category>
		<category><![CDATA[theft losses]]></category>
		<category><![CDATA[TIGTA]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=28065</guid>
		<description><![CDATA[Taxpayers and their advisors have good reason to want to categorize losses as theft losses rather than investment losses. Theft losses are treated as ordinary losses and are deductible in the year incurred.¹ Investment losses are treated as capital losses and are limited to the amount of capital gains plus $3,000. It is, therefore, not surprising that TIGTA has [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/11/26/tigta-82-of-investment-theft-loss-claims-are-erroneous/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>More Swiss Banks to Disclose Names to IRS</title>
		<link>http://www.pappasontaxes.com/index.php/2011/11/14/more-swiss-banks-to-disclose-names-to-irs/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/11/14/more-swiss-banks-to-disclose-names-to-irs/#comments</comments>
		<pubDate>Mon, 14 Nov 2011 14:40:00 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[credit suisse]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[irs amnesty]]></category>
		<category><![CDATA[IRS crimes]]></category>
		<category><![CDATA[irs disclosure]]></category>
		<category><![CDATA[offshore accounts]]></category>
		<category><![CDATA[quiet disclosure]]></category>
		<category><![CDATA[swiss bank disclosure]]></category>
		<category><![CDATA[UBS]]></category>
		<category><![CDATA[voluntary disclosure]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27841</guid>
		<description><![CDATA[Accounting Today reports that one of Switzerland’s oldest banks, Clariden Leu, has become the latest to cooperate with U.S. tax authorities in disclosing the names of American investors: The bank has begun notifying some of its U.S. customers that it plans to reveal their names and account information to the Internal Revenue Service, according to [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/11/14/more-swiss-banks-to-disclose-names-to-irs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Continues to Battle Tax Refund Fraud</title>
		<link>http://www.pappasontaxes.com/index.php/2011/11/01/irs-continues-to-battle-tax-refund-fraud/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/11/01/irs-continues-to-battle-tax-refund-fraud/#comments</comments>
		<pubDate>Wed, 02 Nov 2011 01:35:46 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Regulation of Tax Preparers]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[earned income credit]]></category>
		<category><![CDATA[government waste]]></category>
		<category><![CDATA[homebuyer credit fraud]]></category>
		<category><![CDATA[irs fraud]]></category>
		<category><![CDATA[irs waste]]></category>
		<category><![CDATA[refund fraud]]></category>
		<category><![CDATA[tax fraud]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27711</guid>
		<description><![CDATA[WebCPA reports that the IRS increased the number of fraudulent tax refund claims it detected and stopped during the 2011 tax-filing season by 171 percent over the previous year: As of April 30, 2011, the IRS had identified 775,723 tax returns with $4.6 billion claimed in fraudulent refunds and prevented the issuance of $4.4 billion, [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/11/01/irs-continues-to-battle-tax-refund-fraud/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Beware of Foreign Tax Evasion Promoters</title>
		<link>http://www.pappasontaxes.com/index.php/2011/10/19/beware-of-foreign-tax-evasion-promoters/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/10/19/beware-of-foreign-tax-evasion-promoters/#comments</comments>
		<pubDate>Wed, 19 Oct 2011 12:10:15 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[brian mahany]]></category>
		<category><![CDATA[FBAR]]></category>
		<category><![CDATA[IRS crimes]]></category>
		<category><![CDATA[offshore scams]]></category>
		<category><![CDATA[offshore tax evasion]]></category>
		<category><![CDATA[tax fraud]]></category>
		<category><![CDATA[UBS]]></category>
		<category><![CDATA[voluntary disclosure]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27566</guid>
		<description><![CDATA[Fortunately, the Milwaukee Brewers surprising loss to the St. Louis Cardinals in the National League Championship Series has not blurred Milwaukee lawyer and blogger Brian Mahany&#8216;s judgment in tax matters.¹ Mahany, proprietor of the law blog, Due Diligence, gives some excellent advice to prospective offshore investors in Looking to Evade Taxes? There are Still Plenty of People Willing to [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/10/19/beware-of-foreign-tax-evasion-promoters/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IRS Audit&#8217;s Google</title>
		<link>http://www.pappasontaxes.com/index.php/2011/10/14/irs-audits-google/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/10/14/irs-audits-google/#comments</comments>
		<pubDate>Fri, 14 Oct 2011 13:05:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[audit google]]></category>
		<category><![CDATA[google tax]]></category>
		<category><![CDATA[IRS audit]]></category>
		<category><![CDATA[offshore jobs]]></category>
		<category><![CDATA[offshore tax havens]]></category>
		<category><![CDATA[paul caron]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27368</guid>
		<description><![CDATA[I just googled &#8220;IRS audit of Google&#8221; and found this blog post by Paul Caron: Bloomberg, Google Tax Probe to Focus on Offshore Units, by Jesse Drucker: The IRS is auditing how Google avoided federal income taxes by shifting profit into offshore subsidiaries, according to a person with knowledge of the matter. The agency is [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/10/14/irs-audits-google/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Conscripting Tax Preparers Part 2: EITC Due Diligence Requirements</title>
		<link>http://www.pappasontaxes.com/index.php/2011/10/08/conscripting-tax-preparers-part-2-eitc-due-diligence-requirements/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/10/08/conscripting-tax-preparers-part-2-eitc-due-diligence-requirements/#comments</comments>
		<pubDate>Sat, 08 Oct 2011 15:22:16 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Regulation of Tax Preparers]]></category>
		<category><![CDATA[earned income tax credit]]></category>
		<category><![CDATA[eitc]]></category>
		<category><![CDATA[IRS abuse of power]]></category>
		<category><![CDATA[irs due diligence]]></category>
		<category><![CDATA[preparer penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27215</guid>
		<description><![CDATA[Last year I wrote a post titled IRS Disbars CPA for Relying on Client&#8217;s Income and Expense Numbers about a disturbing trend by the IRS to draft private tax preparers and force them to work as IRS auditors without pay. Here&#8217;s what I said: Tax preparers are advocates for their taxpayer clients and do not work for the IRS. Even [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/10/08/conscripting-tax-preparers-part-2-eitc-due-diligence-requirements/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Another IRS Amnesty Program: The Voluntary Classification Settlement Program</title>
		<link>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/#comments</comments>
		<pubDate>Thu, 22 Sep 2011 18:11:20 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Payroll Taxes]]></category>
		<category><![CDATA[voluntary disclosure]]></category>
		<category><![CDATA[amnesty]]></category>
		<category><![CDATA[employee v independent contractor]]></category>
		<category><![CDATA[voluntary classification settlement program]]></category>
		<category><![CDATA[VSCP]]></category>
		<category><![CDATA[worker classifcation]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=26196</guid>
		<description><![CDATA[The IRS is apparently so happy with the results of it&#8217;s offshore voluntary disclosure program that it has established a similar program in the area of worker classification. Michael Cohn of AccountingToday writes that the IRS has introduced a new voluntary compliance program Wednesday to convince employers to resolve their past issues with classifying employees as independent [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Constructive Dividends and the Substance Over Form Doctrine</title>
		<link>http://www.pappasontaxes.com/index.php/2011/09/19/constructive-dividends/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/09/19/constructive-dividends/#comments</comments>
		<pubDate>Mon, 19 Sep 2011 13:45:49 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[C Corporations]]></category>
		<category><![CDATA[Corporate Tax]]></category>
		<category><![CDATA[Deductible Expenses]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[c corporation]]></category>
		<category><![CDATA[constructive dividends]]></category>
		<category><![CDATA[jack townsend]]></category>
		<category><![CDATA[shareholder loans]]></category>
		<category><![CDATA[shareholder wages]]></category>
		<category><![CDATA[substance over form]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=25832</guid>
		<description><![CDATA[Jack Townsend has an excellent post today (all of his posts are excellent) about C corporation constructive dividends. In United States v. Ellefsen, ___ F.3d ___, 2011 U.S. App. LEXIS 18684 (8th Cir. 2011), the appeals court addressed the issue of whether the IRS properly reclassified payments made by a C corporation to a trust, [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/09/19/constructive-dividends/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS: No More Mister Nice Guy</title>
		<link>http://www.pappasontaxes.com/index.php/2011/07/24/irs-no-more-mister-nice-guy/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/07/24/irs-no-more-mister-nice-guy/#comments</comments>
		<pubDate>Sun, 24 Jul 2011 06:03:15 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Tax Collections]]></category>
		<category><![CDATA[audits of wealthy]]></category>
		<category><![CDATA[IRS collections]]></category>
		<category><![CDATA[irs enforcement]]></category>
		<category><![CDATA[tax audits]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=23825</guid>
		<description><![CDATA[The tax gap &#8211; the difference between what taxpayers&#8217; should pay to the IRS every year and what they actually pay &#8211; is estimated to be about $300 billion a year. Karen Hube writing for the Washington Post confirms what we have reported here: The IRS is stepping up its enforcement activities (emphasis is mine): [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/07/24/irs-no-more-mister-nice-guy/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Man Sues the IRS for Not Auditing Him</title>
		<link>http://www.pappasontaxes.com/index.php/2011/07/07/man-sues-irs-for-not-auditing-him/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/07/07/man-sues-irs-for-not-auditing-him/#comments</comments>
		<pubDate>Thu, 07 Jul 2011 13:15:57 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=23380</guid>
		<description><![CDATA[The Blog of the Legal Times reports of a man who sued the IRS because it would not audit his company&#8217;s tax returns: Guess?, Inc. co-founder Georges Marciano has lost his bid in Washington federal court for an order forcing the IRS to investigate his tax returns and liabilities. Marciano had argued that the audit could [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/07/07/man-sues-irs-for-not-auditing-him/feed/</wfw:commentRss>
		<slash:comments>7</slash:comments>
		</item>
		<item>
		<title>IRS Bait and Switch in Voluntary Disclosure Program</title>
		<link>http://www.pappasontaxes.com/index.php/2011/07/02/irs-bait-and-switch-in-voluntary-disclosure-program/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/07/02/irs-bait-and-switch-in-voluntary-disclosure-program/#comments</comments>
		<pubDate>Sat, 02 Jul 2011 10:58:57 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[voluntary disclosure]]></category>
		<category><![CDATA[foreign bank account]]></category>
		<category><![CDATA[irs amensty]]></category>
		<category><![CDATA[IRS audit]]></category>
		<category><![CDATA[irs bait and switch]]></category>
		<category><![CDATA[irs lawsuit]]></category>
		<category><![CDATA[irs tactic]]></category>
		<category><![CDATA[ovpd]]></category>
		<category><![CDATA[sue the irs]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[voluntary disclosure program]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=23123</guid>
		<description><![CDATA[Joe Kristan writes in Darth Shulman to Foreign Account Holders: I am Altering the Deal. Pray I Don&#8217;t Alter it any Further: Jack Townsend explains the IRS bait and switch in its 2009 foreign account &#8220;amnesty&#8221;: &#8230;the Taxpayer Advocate criticizes the IRS&#8217;s implementation of its statement in the 2009 Voluntary Disclosure Program that “[U]nder no circumstances will [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/07/02/irs-bait-and-switch-in-voluntary-disclosure-program/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Work Culture Shifting From Employees to Independent Contractors: Beware the IRS</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/22/work-culture-shifts-to-from-employees-to-independent-contractors-beware-the-irs/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/22/work-culture-shifts-to-from-employees-to-independent-contractors-beware-the-irs/#comments</comments>
		<pubDate>Wed, 22 Jun 2011 16:08:36 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Payroll Taxes]]></category>
		<category><![CDATA[employee status]]></category>
		<category><![CDATA[fortune magazine]]></category>
		<category><![CDATA[gaino]]></category>
		<category><![CDATA[independent contractor]]></category>
		<category><![CDATA[work culture]]></category>
		<category><![CDATA[work force]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22528</guid>
		<description><![CDATA[The IRS prefers that workers be classified as employees subject to the payroll tax withholding laws rather than as independent contractors who are not subject to those laws. The reason for this is obvious: Employers of the former are conscripted by the government to serve as its collection agent. The IRS, therefore, is more likely to get paid [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/22/work-culture-shifts-to-from-employees-to-independent-contractors-beware-the-irs/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Ex-IRS Commissioner Blames Lawyers and Accountants for IRS Failures</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/21/ex-irs-commissioner-blames-lawyers-and-accountants-for-irs-failures/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/21/ex-irs-commissioner-blames-lawyers-and-accountants-for-irs-failures/#comments</comments>
		<pubDate>Tue, 21 Jun 2011 14:50:24 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[circular 230]]></category>
		<category><![CDATA[irs commissioner]]></category>
		<category><![CDATA[mark everson]]></category>
		<category><![CDATA[tax advisors as irs auditors]]></category>
		<category><![CDATA[tax preparer regulation]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22472</guid>
		<description><![CDATA[Here&#8217;s an instant classic from Paul Caron: New York Times op-ed, Lawyers and Accountants Once Put Integrity First, by [former IRS Commissioner] Mark. W. Everson: It will take decades to fully untangle the causes of the 2008 financial crisis, but as our economy fitfully heals, it would be prudent to ask whether lawyers and accountants [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/21/ex-irs-commissioner-blames-lawyers-and-accountants-for-irs-failures/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Tenth Circuit Rules that Statute of Limitations for Basis Overstatements is 6, not 3, Years</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/01/tenth-circiut-rules-that-statute-of-limitations-for-basis-overstatements-is-6-not-3-years/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/01/tenth-circiut-rules-that-statute-of-limitations-for-basis-overstatements-is-6-not-3-years/#comments</comments>
		<pubDate>Wed, 01 Jun 2011 13:10:53 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Statutes of Limitation]]></category>
		<category><![CDATA[basis overstatements]]></category>
		<category><![CDATA[paul caron]]></category>
		<category><![CDATA[statute of limitations on assessments]]></category>
		<category><![CDATA[tenth circuit]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21754</guid>
		<description><![CDATA[The saga over what is the correct statute of limitations for basis overstatements continues. Paul Caron reports: The Tenth Circuit yesterday reversed the Tax Court and held that Reg. § 301.6501(e)-1 is entitled to Chevron deference and concluded that overstated asset basis triggers the six-year statute of limitations. Salman Ranch Ltd. v. Commissioner, No. 09-9015 (10th Cir. [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/01/tenth-circiut-rules-that-statute-of-limitations-for-basis-overstatements-is-6-not-3-years/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Website Allows you to Get Back at Your Ex by Accusing Him of Cheating on his Taxes</title>
		<link>http://www.pappasontaxes.com/index.php/2011/04/01/new-website-allows-you-to-get-back-at-your-ex-by-accusing-him-of-cheating-on-his-taxes/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/04/01/new-website-allows-you-to-get-back-at-your-ex-by-accusing-him-of-cheating-on-his-taxes/#comments</comments>
		<pubDate>Fri, 01 Apr 2011 12:46:45 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Tax Collections]]></category>
		<category><![CDATA[IRS crimes]]></category>
		<category><![CDATA[tax cheat]]></category>
		<category><![CDATA[tax evasion]]></category>
		<category><![CDATA[tax fraud]]></category>
		<category><![CDATA[tax squeal]]></category>
		<category><![CDATA[Whistleblower]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21693</guid>
		<description><![CDATA[I have a client who told me he fired an employee who had been stealing supplies from him. The employee then proceeded to post on an Internet complaint site dozens of anonymous false allegations about his business using a variety of pseudonyms to make it appear that there were several aggrieved customers. My client was forced to close down his [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/04/01/new-website-allows-you-to-get-back-at-your-ex-by-accusing-him-of-cheating-on-his-taxes/feed/</wfw:commentRss>
		<slash:comments>7</slash:comments>
		</item>
		<item>
		<title>Tax Gap Closers Focus on Small Business</title>
		<link>http://www.pappasontaxes.com/index.php/2011/03/31/tax-gap-closers-focus-on-small-business/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/03/31/tax-gap-closers-focus-on-small-business/#comments</comments>
		<pubDate>Thu, 31 Mar 2011 12:08:14 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Tax Collections]]></category>
		<category><![CDATA[closing tax gap]]></category>
		<category><![CDATA[irs collection]]></category>
		<category><![CDATA[irs inefficiency]]></category>
		<category><![CDATA[small business]]></category>
		<category><![CDATA[tax collection]]></category>
		<category><![CDATA[tax gap]]></category>
		<category><![CDATA[tax increases]]></category>
		<category><![CDATA[Tax Policy]]></category>
		<category><![CDATA[webcpa]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21669</guid>
		<description><![CDATA[WebCPA reports that American small businesses are being disproportionately targeted as part of the Obama administration&#8217;s efforts to close the tax gap: Small businesses are disproportionately affected by measures to close the tax gap—the difference between taxes owed and taxes paid—according to a new study by the Small Business Administration’s Office of Advocacy The study, [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/03/31/tax-gap-closers-focus-on-small-business/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Should the IRS Audit the Rich Just Because they&#8217;re Rich?</title>
		<link>http://www.pappasontaxes.com/index.php/2011/03/16/should-the-irs-audit-the-rich-just-because-theyre-rich/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/03/16/should-the-irs-audit-the-rich-just-because-theyre-rich/#comments</comments>
		<pubDate>Wed, 16 Mar 2011 13:56:08 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Politics of Taxes]]></category>
		<category><![CDATA[eitc]]></category>
		<category><![CDATA[linda beale]]></category>
		<category><![CDATA[offshore]]></category>
		<category><![CDATA[soak the rich]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax cheats]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[tax the rich]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21567</guid>
		<description><![CDATA[Linda Beale applauds the IRS for increasing audits of wealthy taxpayers (emphasis is mine): The IRS recently released its 2010 Data Book, which describes the agency&#8217;s activities for the 2010 FY ending September 30, 2010. One important part of the data revealed is a much-needed focus on the compliance of wealthy taxpayers.  IRS Commission Doug Shulman admitted in late 2009 [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/03/16/should-the-irs-audit-the-rich-just-because-theyre-rich/feed/</wfw:commentRss>
		<slash:comments>6</slash:comments>
		</item>
	</channel>
</rss>

