The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview

JUDICIAL REVIEW OF TAX
DETERMINATIONS

THE SUCCESSIVE REVIEWS, described above, of proposed official determinations of tax by the group chief of the examining agent, the Review Staff of the Audit Division, and a representative of the Appellate Division are administrative functions performed by personnel who are employees of the Service and as such subject to the Commissioner. A taxpayer dissatisfied with the final decision reached by the administrative officers has in all cases recourse to courts which are entirely independent of the Commissioner and of the Secretary of the Treasury. If it has been determined that a greater amount of income, estate, or gift tax is due than was reported on the return, the taxpayer may seek a review by the Tax Court of the United States. If a deficiency in any other type of tax has been determined, it is assessed after administrative review, and the taxpayer must pay it. But if he has paid it or if he believes that he has voluntarily overpaid any type of tax, including income, estate and gift taxes, he may file a claim for refund, and upon rejection of the claim he may bring suit for refund in the Federal District Courts or the Court of Claims.


TAX COURT PROCEEDINGS

Some account will first be given of the Tax Court and the procedure to be followed in presenting a case to it. After a taxpayer has received notice of a determination of a de-

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The Federal Tax System of the United States: A Survey of Law and Administration
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface xiii
  • Contents xix
  • Tables xxi
  • Illustrations *
  • Introduction 3
  • Part One - The Internal Revenue Code 11
  • The Income Tax 13
  • The Estate Tax 70
  • The Gift Tax 78
  • Employment Taxes (Social Security) 81
  • Taxes on Alcohols, Liquors, and Wines 90
  • Tobacco Taxes 98
  • Stamp Taxes 107
  • Excise Taxes 112
  • Interest, Fines, and Penalties 129
  • Part Two - The Internal Revenue Service 139
  • The Organization of the Internal Revenue Service 141
  • Office of the District Director of Internal Revenue 146
  • Judicial Review of Tax Determinations 188
  • Office of the Regional Commissioner 195
  • The National Office 202
  • Appendices 239
  • Index 269
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