Supreme Court Decides United States v. Clarke:  Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

Supreme Court Decides United States v. Clarke: Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

This post was prepared by Trina K. Taylor and Charles F. Webber. On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or circumstances that raise … [Read more...]

Consider Introducing Your Employees to the IRS Before It Introduces Them to You

Consider Introducing Your Employees to the IRS Before It Introduces Them to You

The IRS wants employers to get to know their employees, if they do not know them already, and the agency has two effective tools to help them do that.  The first tool, audit and enforcement, has been used for a long time; it is well-worn, and many would say the IRS is proficient in its use.  The second tool, the … [Read more...]