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Underutilisation of ADR programmes harms tax administration in the US

Mark Martin and Thomas Bettge of KPMG in the US discuss IRS alternative dispute resolution (ADR) and prevention programmes and how their underutilisation impedes effective tax administration. ....

Office Of Appeals , Large Business International , Government Accountability Office , Accelerated Issue Resolution , Rapid Appeals Process , Delegation Order , Fast Track Settlement , Fast Track ,

Tax Court in Brief | Smith v. Comm'r | Closing Agreement and Malfeasance of Fact | Freeman Law

Short Summary:  The case discusses the validity of a closing agreement and if a taxpayer can set aside such agreement under malfeasance or misrepresentation of fact. ....

Pine Gap , Northern Territory , United States , Tax Court , Raytheon Company , Treaty Administration , Freeman Law , Pine Gap Agreements , Delegation Order ,