| Lawrence M. Korb - 1999 - 48 páginas
...Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service" ...or ... "threatening to audit a taxpayer for the purpose... | |
| United States. Congress. Joint Committee on Taxation - 2000 - 220 páginas
...whether the threshold established in the law has been met For example, Subsection 1203(b)(6) addresses violations of the Internal Revenue Code, Treasury...harassing a taxpayer, taxpayer representative or other employee of the IRS The initial analysis of such an allegation would be done by Division-level management,... | |
| United States. Congress. Joint Committee on Taxation - 2000 - 224 páginas
...Subsection 1203(bX6) addresses violations of the lnternal Revenue Code, Treasury regulations, or lRS policies for the purpose of retaliating against or...harassing a taxpayer, taxpayer representative or other employee of the IRS. Tha initial analysis of such an allegation would be done by Division-level management,... | |
| United States. Congress. Senate. Committee on Small Business and Entrepreneurship - 2006 - 198 páginas
...Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service* ...or... "threatening to audit a taxpayer for the purpose... | |
| 50 páginas
...Department of the Treasury regulations, or policies of the IRS (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing a taxpayer, taxpayer representative, or other employee of the IRS. 7. Willful misuse of the provisions of Section 6103 of the Internal Revenue Code... | |
| |