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Office Of Professional Responsibility (IRS)
The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline and practice before the IRS under 31 CFR Subtitle A, Part 10 ( Circular 230, Regulations Governing Practice before the Internal Revenue Service). A tax practitioner, sometimes referred to as a ''tax professional'', is generally an attorney, CPA or enrolled agent. OPR’s vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax return preparers, and other third parties in the tax system adhere to professional standards and follow the law. OPR’s goals include the following: (1) Increase awareness and understanding of Circular 230 and OPR through outreach activities, (2) Apply the principles of due process to the investigation, analysis, enforcement and litigation of Circular 230 cases and (3) Build, train and motivate a cohesive OPR team. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Circular 230
Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents (EAs). The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. "Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply to those who practice before the IRS." The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10 (31 C.F.R. Part 10). History Circular 230 was first published in 1921, and some of its provision became more well known as a result of amendments made in 2005. The statutory authority for Circular 230 was 31 U.S.C. § 330. That statute authorizes the IRS to “regulate the practice of representatives of persons before the Department of the Tr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Bulletin
The ''Internal Revenue Bulletin'' (also known as the ''IRB''), is a weekly publication of the U.S. Internal Revenue Service that announces "official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest." It began publication in 1919. The proper citation for an item in the IRB is "YYYY-II I.R.B. PPP." The IRS ceased publication of the Cumulative Bulletin with the 2008–2 edition. All the Cumulative Bulletins are posted on the United States Government Printing Office Federal Digital System GovInfo is an official website of the United States government that houses U.S. government information. GovInfo replaces the Federal Digital System (FDsys), which in turn replaces GPOAccess, an information storage system to house electronic governm .... References External links''Internal Revenue Bulletin'' Internal Revenue Service Publications of the U ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Roadkill
Roadkill is an animal or animals that have been struck and killed by drivers of motor vehicles on highways. Wildlife-vehicle collisions (WVC) have increasingly been the topic of academic research to understand the causes, and how it can be mitigated. History Essentially non-existent before the advent of mechanized transport, roadkill is associated with increasing automobile speed in the early 20th century. Naturalist Joseph Grinnell noted in 1920 that "this oadkillis a relatively new source of fatality; and if one were to estimate the entire mileage of such roads in the state alifornia the mortality must mount into the hundreds and perhaps thousands every 24 hours." In Europe Europe is a large peninsula conventionally considered a continent in its own right because of its great physical size and the weight of its history and traditions. Europe is also considered a Continent#Subcontinents, subcontinent of Eurasia ... and North America, deer are the animal most lik ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
