For this assignment:
Find and prepare PDF versions of the following IRS forms and Schedules, if applicable:Form 1099-INT, Form 1099-DIV, and Form 1099-B;Schedule B and Schedule D; andForm 1040 (page 1 only)Statement of FactsTaxpayer John Doe has the following personal information:Name: John DoeSSN: 555-55-5555Address: 123 Main Street, Anytown, CA 90000Marital Status: Never marriedMinor Children: NoneElections: Standard deductionSummary:John Doe (DOE) has four financial accounts (see details below). DOE is retired and has no sources of earned or passive income. During the year, DOE received the following items of investment income:$15,000 in interest income from a CD (Financial Account 1);$20,000 in qualified dividends which were received by DOE’s stock broker, Anytown Trading, LLC (Financial Account 2);$30,000 in proceeds from the sale of stock, ABC, Inc., (Financial Account 3); and$600 in interest income from a money market account (Financial Account 4).With regard to DOE’s ABC, Inc. stock, DOE acquired the stock from his sister in 2015 as a gift. At the time of the gift, his sister’s basis in the stock was $5,000 and the stock had fair market value of $11,000. Due to the value of the gift, DOE’s sister was not required to pay any gift taxes at the time of the transfer to DOE. DOE’s basis in ABC, Inc.’s stock was not reported to IRS.No federal or state taxes were withheld on any of the above transactions. Financial Account 1: Bank of the AlpsAddress: 111 Alpine Blvd. Ste 100, Zurich, SwitzerlandFinancial Account 2: Anytown Trading, LLCAccount #: 111-1111EIN: 99-9999998Address: 444 Financial Blvd. Ste 205, Anytown, CA 90000Financial Account 3: Anytown Trading, LLCAccount #: 111-1112EIN: 99-9999998Address: 444 Financial Blvd. Ste 205, Anytown, CA 90000Financial Account 4: Anytown Trading, LLCAccount #: 111-1113EIN: 99-9999998Address: 444 Financial Blvd. Ste 205, Anytown, CA 90000Please answer them following questions according the above facts:Based on the statement of facts, John Doe’s Form(s) 1099-INT should list the following Payer(s): A: Bank of the Alps B: Bank of the Alps / Anytown Trading, LLC C: Anytown Trading, LLC D: Anytown Trading, LLC / ABC, Inc. Based on the statement of facts, John Doe’s Form(s) 1099-INT should list the following amount(s) in Box 1:$15,000, $600, $15,600, $20,000Based on the statement of facts, John Doe’s Form 1099-DIV should list the following amounts in Boxes 1a and 1b: A: 1a: $20,000 / 1b: $20,000B: 1a: $0 / 1b: $20,000C: 1a: $20,000 / 1b: $0D: 1a: $10,000 / 1b: $10,000Based on the statement of facts, John Doe’s Taxable Income should be:$60,600, $47,650, $41,800, $30,050Based on the statement of facts, John Doe’s Schedule D should show what amount in Box 9h? $14,000, $30,000, $19,000, $25,000 Instructor Notes – Chapter 1
U.S. Federal Taxation
• Two broad categories of taxation: Direct and Indirect
• Direct taxation examples: Income tax, property tax, and wealth tax.
• Indirect examples: Sales tax, excise tax, value-added tax (VAT), and goods and services tax.
History of Income Taxation
• First U.S. income tax in 1861 (to pay for the cost of the civil war)
• Repealed, reinstated, and then found unconstitutional by SCOTUS in the case:
Pollock v. Farmers’ Loan and Trust Co. (central issue – direct taxation vs. apportionment)
• Constitution amended (16th amendment) in 1913 (to pay for WWI) authorizes U.S. income tax.
• A copy of 1st U.S. Individual Income Tax Return (Form 1040) is available on the U.S. National
Archives website.
Trends in Taxation
• Prior to the 16th amendment, the U.S. government financed its operations through excise taxes
(mainly import duties) and land sales. Since ratification of the federal income tax, income taxes
and payroll taxes have replaced excise taxes as the primary sources of federal revenue.
• Form 1040 initially applied only to the wealthy. Overtime, more individuals and families have
been required to file.
Tax Formula
• Tax Base x Tax Rate = Tax Liability
Tax Principles
• Equity, Certainty, Convenience of payment, and Economy of collection.
Types of Taxes
• Property (ad valorem) – Reality and Personalty
• Transaction / Excise Taxes – Taxation on the transfer of ownership, physical movement of goods,
right to engage in an activity (franchise tax), or specific event or activity taxes (severance, air
travel, sales, etc.).
Instructor: Jerome Jenkins
Page 1
o
Instructor Notes – Chapter 1
Tax on the value of imported goods (movement); tax on transfer to and use by end user
(sales/use); tax on the value created on transfer in a supply chain (value added tax, i.e.
VAT).
Estate and Gift Taxes
• Current estate exemption / unified transfer tax credit: $11,700,000 in net asset value (tax base)
• Current gift exclusion: $15,000 annually per individual receiving a gift
Income Taxes
• Formula: Exhibit 1-3
Income (-) Exclusions = Gross Income
Gross Income (-) Deductions / Adjustments = Adjusted Gross Income (AGI)
AGI (-) Itemized Deductions or Standard Deduction = Taxable Income
Taxable Income x Tax Rate(s) = Tentative Tax
Tax (-) Tax Credits and Payment / Withholding = Tax Due
Payroll Taxes
• Income Tax Withholding (employee only) W-2 / Form 941
• FICA / Social Security (employee & employer) W-2 / Form 941
• Medicare (employee & employer) W-2 / Form 941
• FUTA (employer only) Form 940
• Self-Employment Tax – FICA and Medicare for partners / self-employed (Form 1040, Sch SE)
Tax Administration
• U.S. Treasury Department and the Internal Revenue Service (IRS)
• IRS Divisions: SBSE, LB&I, TEGE, W&I, Appeals, Collections, CI, Chief Counsel’s Office, etc.
• Audits and Collection
o Audit (W&I, SBSE, LB&I) – Determining and assessing the correct amount of tax
o Collection – Collecting taxes owed
o Appeals – Post audit administrative review by IRS prior to litigation
o Criminal Investigation – Law enforcement arm of IRS (also TIGTA)
o Chief Counsel’s Office – IRS advisory and tax court civil litigation
o US Attorney’s Office and DOJ-TAX – Represents IRS in federal district court
•
Statute of Limitations (SOL)
o
Civil
o
Fraud and Criminal Prosecution
For civil assessment, six years SOL if income is understated by more than
25%. No SOL if civil fraud.
For criminal prosecution, typically six year SOL from the date of filing or the
last overt act of evasion.
Instructor: Jerome Jenkins
For assessment, IRS generally has three years from date a return was filed.
For claims and refunds, an amended return can be filed up to three years
after the filing date or up to two years after payment of the associated tax.
Page 2
•
Instructor Notes – Chapter 1
Penalties and Interest
o Failure to file (5.0% per month up to five months – max 25%)
o Fraudulent failure to file (15% per month up to six months – max 75%)
o Failure to pay (0.5% per month – max 25%)
o Interest assessed daily based on published rates.
o Negligence / substantial understatement penalties (typically 20% of the amount
assessed)
o Fraud (typically 75% of the amount assessed)
Instructor: Jerome Jenkins
Page 3
Instructor Notes – Chapter 2
Working with the Tax Law
• Federal tax law is mixture of laws passed by Congress, regulations passed by the Treasury
Department and the Internal Revenue Service (IRS), and court decisions.
o Code (legislative) + Regulations (executive) + Court cases (judicial) = Tax Law
Legislative
• Code = U.S.C. / United States Code.
o Title 26 U.S.C. deals with taxes. AKA Internal Revenue Code (IRC)
o Please use the Cornell Law website for legal research.
Executive
IRS Overview: See Tax Law Guide PDF in Canvas
•
Regulations = CFR / Code of Federal Regulations.
o Title 26 deals with IRS.
o Title 31 deals with certain financial and banking regulations that also impact tax
reporting (Foreign Financial Accounts – FBAR; Currency Transaction Reports – CTR;
Suspicious Activity Reports – SAR, etc.)
o Final Regs have the same value as Code in court. Proposed Regs carry little weight in
the litigation process.
•
Revenue Rulings = Rev. Rule
o An official interpretation by the IRS of the Internal Revenue Code, related statutes, tax
treaties and regulations.
o Published by IRS in the Internal Revenue Bulletin (IRB).
•
Revenue Procedures = Rev. Proc.
o An official statement by the IRS of a procedure that affects the rights or duties of
taxpayers or other members of the public under the Internal Revenue Code, related
statutes, tax treaties and regulations and that should be a matter of public knowledge.
o Also published by IRS in the Internal Revenue Bulletin (IRB).
•
Other Sources
o Tax Treaties
o Private Letter Rulings (PLR)
o Notices – Example: IRS Notice 609
o Technical Advice Memorandums (TAM)
o Announcements
o Publications – Example: IRS Publication 17
Instructor: Jerome Jenkins
Page 1
Instructor Notes – Chapter 2
Judicial
•
Court Cases
Trial Courts
Court of original jurisdiction. Establishes facts, weighs evidence, and reaches a verdict. Two
types of trials – jury trial and bench trial (judge only).
•
U.S. Tax Court (no jury option available)
Most civil tax cases go to tax court. This is primarily because taxpayers must go to tax
court unless they first pay the tax due and file a claim, in which case they can elect to go
to either district court or the U.S. Court of Claims.
•
U.S. District Court and U.S. Court of Claims (both bench and jury options)
Central District of California – The counties of Los Angeles, Orange, Ventura, San Luis
Obispo, and San Bernardino are all in the Central Judicial District of California. Due to its
size, the Central District is divided into three divisions (Western, Eastern, and Southern).
Southern District of California – San Diego County and Imperial County are both in the
Southern Judicial District of California.
Instructor: Jerome Jenkins
Page 2
Appellate Courts
•
Instructor Notes – Chapter 2
U.S. Courts of Appeals– First Court of Appeal
There are 13 Circuits: 11 geographic circuits, plus the Circuit for the District of Columbia
(i.e. the DC Circuit) and the Federal Circuit (i.e. Court of Appeals for the Federal Circuit).
All district courts are part of a specific circuit. California is part of the Ninth Circuit. The
Ninth Circuit meets in Pasadena, California, as well San Francisco, Portland, and Seattle.
•
U.S. Supreme Court – Final Court of Appeal.
Most cases are not reviewed by the U.S. Supreme Court. Often, when there is conflict
among the various U.S. Circuit Courts of Appeals on how to apply a specific law, the U.S.
Supreme Court will select a case for review.
Tax Planning
•
Typical Planning Strategies:
Tax Avoidance (exclusion of income)
Tax Deferral (Postpone income; accelerate deductions; timing adjustments; etc.)
Tax Rate Reduction (Bracket shifting; long term capital gains; etc.)
Tax Evasion
•
26 U.S.C. 7201 – Tax Evasion
Instructor: Jerome Jenkins
Page 3
Instructor Notes – Chapter 2
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this
title or the payment thereof shall, in addition to other penalties provided by law, be guilty of
a felony…
•
•
Basic: Willfully lying or cheating to obtain a tax benefit or reduce tax owed.
Key issue: Willfulness – A violation of a known legal duty. Often referred to by
prosecutors as “mens rea” which is Latin for the intention or knowledge of wrongdoing
that constitutes part of a crime.
Please see the Department of Justice Criminal Tax Manual for more information.
Articles on Tax Evasion:
The Department of Justice Tax Division has numerous press releases relating to criminal tax
prosecutions. These press releases can be found in the DOJ press room.
Instructor: Jerome Jenkins
Page 4
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