Problems
1. Describe the two methods available for obtaining judicial review of a proposed deficiency by the IRS.
2. The complaint is frequently heard that the IRS appears to operate as if there were no restrictions upon its authority to investigate and harass taxpayers. Describe what controls Congress, the courts, and the executive branch exert over the IRS and its administration of the tax law.
3. Briefly describe the organization of the IRS and how authority to administer the internal revenue law is delegated to it by Congress and the Secretary of the Treasury.
4. In any judicial proceeding involving proposed assessments of income tax, does the IRS or the taxpayer carry the burden of proof?
5. What is the purpose and function of the taxpayer advocate?
6. Who may "practice" before the IRS on behalf of taxpayers?
7. A taxpayer represented by someone authorized to practice before the IRS must file a a power-of-attorney form. What is this, how is it filed, and why is it necessary?