Taxpayer Privacy Issues

Taxpayer Privacy Issues PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 224

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Taxpayer Privacy Issues

Taxpayer Privacy Issues PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 224

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Tax Systems Modernization

Tax Systems Modernization PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Computer security
Languages : en
Pages : 16

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The Citizen as Taxpayer

The Citizen as Taxpayer PDF Author: United States. Privacy Protection Study Commission
Publisher:
ISBN:
Category : Civil rights
Languages : en
Pages : 80

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Review of Taxpayer Privacy Issues

Review of Taxpayer Privacy Issues PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 192

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Federal Tax Return Confidentiality

Federal Tax Return Confidentiality PDF Author: United States. Privacy Protection Study Commission
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 88

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"Report of the Privacy Protection Study Commission."--T.p.

Privacy in Taxation

Privacy in Taxation PDF Author: Michael Hatfield
Publisher:
ISBN:
Category :
Languages : en
Pages : 57

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The IRS has extraordinary legal authority to collect personal information -- and it does collect it, on about 290,000,000 individuals each year. Much of this information is not financial: the agency collects notes from therapists' sessions and surgeons' files, love letters and reading lists, and information on taxpayers' sleeping arrangements and the sexual activities of their family members. The greatest privacy protection for taxpayers has been neither a policy nor a law but rather the practical inability of the IRS to collect most of the information to which it is entitled. However, this practical inability also allows $450 billion of taxes to remain uncollected each year. The pressure to increase tax collection by making greater use of information technology is pressure against this practical protection of privacy. As the practical inabilities are overcome and the practical protection eroded, the need for a privacy policy to guide tax legislation and administration emerges more rapidly. Historically, tax law and tax scholarship on privacy have focused on the IRS disseminating information. In contrast, this Article considers how privacy is burdened by the IRS collecting information. It extends to taxation the concerns privacy scholars have expressed in other fields -- especially national security -- that government invasions of privacy impede personal development and autonomy, reduce creativity and innovation, and undermine free and democratic societies. This Article is the first to place the extraordinary authority of the IRS to invade privacy in the context of broader privacy concerns, arguing for the need to protect both tax revenue and personal privacy in the 21st century.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506

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"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

The Collection Process (income Tax Accounts)

The Collection Process (income Tax Accounts) PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4

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Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998: Public comments and General Accounting Office reports

Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998: Public comments and General Accounting Office reports PDF Author:
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 404

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Tax Modernization

Tax Modernization PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category :
Languages : en
Pages : 11

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The Internal Revenue Service (IRS) has made progress in addressing GAO's concerns about the security and privacy aspects of Tax Systems Modernization, an $8-billion program to modernize the agency's 1950s-era tax processing system. IRS plans to complete actions in some of these areas--disaster recovery and managing user identification and profiles--when the next version of the Security Architecture is issued in March 1993. It is uncertain, however, when actions will be complete in other areas--independence among security software administrators and developers and accountability for protecting taxpayer privacy. Part of the problem is the lack of a firm deadline for resolving these issues and the need for coordination among several organizations within IRS.