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U.S. Supreme Court. Couch v. United States, 409 U.S. 322 (1973). Couch v. United States. No. 71-889. Argued November 14, 1972. Decided January 9, 1973 . 409 U.S. 322. Syllabus. Petitioner challenges an Internal Revenue Service (IRS) summons directing an accountant, an independent contractor with numerous clients ...


In 1984, in connection with an investigation of the tax returns of L. Ron Hubbard, founder of the Church of Scientology, the Internal Revenue Service (IRS) sought ... the IRS to file its copies of the tapes, and all related notes, with the federal court .3 Those copies were subsequently returned to the Clerk of the state court.


FATCA will increase information reporting by foreign financial institutions, non- financial foreign entities, and certain U.S. persons holding financial assets outside the United States.


Sep 11, 2017 ... The International Data Exchange Service (IDES) is an electronic delivery point where Financial Institutions (FI) and Host Country Tax Authorities (HCTA) can transmit and exchange FATCA data with the United States. 1. What is it? A secure web application for FIs and HCTAs to transmit FATCA data directly ...


Dec 5, 2017 ... United States. Internal Revenue Service ... The IRS charged Marinello for these business practices, claiming they obstructed the due administration of the Tax Code. Marinello ... In support of his argument, he cited an opinion by the U.S. Court of Appeals for the Sixth Circuit in United States v. Kassouf, which ...


Apr 23, 2007 ... Does Section 6404(h) of the Internal Revenue Code grant the United States Tax Court exclusive jurisdiction to review interest abatement claims made against the Internal Revenue Service?


Cornelius and Suzanne Young failed to include payment with their 1992 income tax return, which was due and filed on October 15, 1993. Subsequently, the Internal Revenue Service (IRS) assessed a tax liability against them. After filing a Chapter 13 petition, the Youngs ultimately filed a Chapter 7 petition and were granted ...