Internal Revenue Service: Hearings Before a Subcommittee of the Committee on Appropriations, House of Representatives, Ninetieth Congress, First Session

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Página 6 - To please universally was the object of his life ; but to tax and to please, no more than to love and to be wise, is not given to men.
Página 29 - The mission of the service is to encourage and achieve the highest possible degree of voluntary compliance with the tax laws and regulations and to maintain the highest degree of public confidence in the integrity and efficiency of the Service. This includes communicating the requirements of the law to the public, determining the extent of compliance and causes of non-compliance, and doing all things needful to a proper enforcement of the law.
Página 26 - Tax policy for raising revenue is determined by Congress. With this in mind, it is the duty of the Service to carry out that policy by correctly applying the laws enacted by Congress ; to determine the reasonable meaning of various Code provisions in light of the Congressional purpose in enacting them ; and to perform this work in a fair and impartial manner, with neither a government nor a taxpayer point of view.
Página 26 - Issues should only be raised by examining officers when they have merit, never arbitrarily or for trading purposes. At the same time, the examining officer should never hesitate to raise a meritorious issue. It is also important that care be exercised not to raise an issue or to ask a court to adopt a position inconsistent with an established Service position. Administration should be both reasonable and vigorous. It should be conducted with as little delay as possible and with great courtesy and...
Página 15 - No, he is in good health. He is fit for duty." Under the circumstances, since the regional commissioner did not feel he was capable as a supervisor, he was transferred to another job which, I understand, he is performing in a fine fashion. This is the kind of effort that good supervisors ought to bring about. If a man is not suited for the particular job, we may be able to find him a job that he can do without any difficulty. We ought to be looking at ourselves and we are constantly looking to make...
Página 20 - O'Donnell appealed on July 11, 1966, sustained the lower court and said : "The district court in its opinion dated Jan. 6, 1966, ably set forth both factual findings and legal conclusions. Its order adjudged appellant (O'Donnell) guilty of civil contempt and ordered that the records in controversy be made available to the Internal Revenue Service for purposes of a complete and unhindered examination for a period of fortyfive days.
Página 26 - It is the responsibility of each person in the Service, charged with the duty of interpreting the law, to try to find the true meaning of the statutory provision and not to adopt a strained construction in the belief that he is "protecting the revenue." The revenue is properly protected only when we ascertain and apply the true meaning of the statute. The Service also has the responsibility of applying and administering the law in a reasonable, practical manner. Issues should only be raised by examining...
Página 13 - arrogant contempt" of court, the Reader's Digest alleges the Federal Court in Boston ruled "seizure of the business records completely illegal * * *" but in that case, District Court Judge Wyzanski on April 13, 1965, found that IRS was not in contempt and ruled : "* * * I dismiss the petition with respect to civil contempt as well as with respect to criminal contempt.
Página 13 - Administration appealed to the Board of Appeals and Review of the Civil Service Commission in Washington.
Página 20 - ... Mr. Donald R. Lord (see case above) by IRS agents, were taken from IRS by Mr. O'Donnell in defiance of a court order. In that case, Judge Julian ruled on January 5, 1966, as follows : The conduct of respondent (O'Donnell) * * * constituted contempt of court. This contempt persisted from August 25, 1965, until September 28, 1965, when the records were delivered to the Clerk of this Court. I find the respondent (O'Donnell) * * * guilty of civil contempt of court.

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