vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Announcement 2008-18 Announcement 2008-18 This announcement sets forth a voluntary compliance initiative that encourages any foreign person who has failed to pay excise taxes due under section 4371 of the Code, or failed to disclose that it has claimed a waiver from the taxes pursuant to an income tax treaty, to become compliant with its obligations. In general, if a taxpayer participates in this initiative in accordance with the terms laid out in this announcement, the IRS will not conduct examinations covering insurance excise tax liabilities arising under the four situations set forth in Rev. Rul. 2008-15 (this Bulletin), or any similar fact pattern, to the extent that premiums are paid or received by the participating taxpayer during any quarterly tax period prior to October 1, 2008. ADMINISTRATIVE Notice 2008-34 Notice 2008-34 This notice identifies a transaction in which a tax indifferent party contributes one or more distressed assets with a high basis and low fair market value to a trust or series of trusts and sub-trusts, and a U.S. taxpayer acquires an interest in the trust (and/or series of trusts and/or sub-trusts) for the purpose of shifting a built-in loss from the tax indifferent party to the U.S. taxpayer that has not incurred the economic loss. Preface The IRS Mission Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing 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 is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated.
Legal ruling 1995-6 | FTB.ca.gov
In each of the situations described below, the taxpayer is a dealer in securities as defined in IRC section 475, is a calendar year taxpayer and timely filed returns for1993 and 1994.Â  Prior to 1993, the taxpayer did not use the mark-to-market method of accounting for federal or state tax purposes.Â  As required by the statute, the taxpayer has filed federal returns using the mark-to-market method of accounting commencing with the year ended December 31, 1993.
Situation 1: For California tax purposes, the taxpayer prepared and filed returns for 1993 and 1994 using its historical method of accounting.Â  The taxpayer desires to continue to use the historical method of accounting for California purposes despite the required federal change. 
Situation 2: For California tax purposes, the taxpayer prepared and filed returns for 1993 and 1994 using its historical method of accounting. The taxpayer desires to change to the mark-to-market method of accounting for California tax purposes in conformity with the federal requirements for taxable years commencing with 1993.
Situation 3:Â For California tax purposes, the taxpayer prepared and filed returns for 1993 and 1994 using the mark-to-market method of accounting. The taxpayer desires to continue to use the mark-to-market method of accounting forÂ  California tax purposes.
Situation 4:Â Â For California tax purposes, the taxpayer prepared and filed returns for 1993 and 1994 using the mark-to-market method of accounting. The taxpayer desires to continue to use its historical method of accounting for California tax purposes.
Law and Analysis
Internal Revenue Code ("IRC") section 475 was enacted in 1993 to require dealers in securities to use the mark-to-market accounting method for valuing certain dealer-held securities. Any taxpayer required to change its method of accounting to comply with IRC Â§ 475 is deemed to have initiated the change and received consent from the Secretary of the Treasury. P.L. 103-66, Â§ 13223(c)(2).
In general, the IRC amendment applies to all tax years ending on or after DecemberÂ 31, 1993; therefore, calendar year taxpayers had to comply with the rules for 1993.
California has not conformed to the provisions of IRC Â§ 475 to date. This legal ruling is published to provide guidance concerning procedural compliance.
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IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
El IRS está obligado por ley a cobrar intereses cuando un saldo de impuestos no se paga a tiempo. Los intereses no pueden reducirse por causa razonable. El interés se basa en el monto del impuesto adeudado por cada día que no se paga en su totalidad. El interés se capitaliza diariamente, por lo que se calcula sobre el saldo del día anterior más el interés. Las tasas de interés se determinan cada tres meses y pueden variar según el tipo de impuesto; por ejemplo, obligaciones tributarias individuales o comerciales. Hay más información disponible en la página de intereses de IRS.gov.

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OverviewINFORMATION FOR…IndividualsBusiness & Self EmployedCharities and NonprofitsInternational TaxpayersFederal State and Local GovernmentsIndian Tribal GovernmentsTax Exempt BondsFILING FOR INDIVIDUALSHow to FileWhen to FileWhere to FileUpdate Your InformationPOPULARGet Your Tax RecordApply for an Employer ID Number (EIN)Check Your Amended Return StatusGet an Identity Protection PIN (IP PIN)File Your Taxes for Free

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SOI Tax Stats IRS operations and budget | Internal Revenue Service
OverviewINFORMATION FOR…IndividualsBusiness & Self EmployedCharities and NonprofitsInternational TaxpayersFederal State and Local GovernmentsIndian Tribal GovernmentsTax Exempt BondsFILING FOR INDIVIDUALSHow to FileWhen to FileWhere to FileUpdate Your InformationPOPULARGet Your Tax RecordApply for an Employer ID Number (EIN)Check Your Amended Return StatusGet an Identity Protection PIN (IP PIN)File Your Taxes for Free

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We’re issuing automatic relief for failure to pay penalties for certain 2020 or 2021 returns with assessed tax less than $100,000. This relief is to help taxpayers who didn’t get reminder notices during the pandemic-related pause in mailing IRS collection notices.
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Tax Specialists audit various types of tax returns to determine tax liability of individual taxpayers, business, or corporations. They make determinations on liability for Federal taxes and investigate alleged criminal violations of Federal tax statutes.
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Treasury, IRS release corrected version of Notice 2024-41
IR-2024-147, May 24, 2024 — The Department of Treasury and Internal Revenue Service today released a corrected version of Notice 2024-41. A prior version was released on May 16, 2024.
IRS reminder to storm victims in 7 states: June 17 filing and payment deadline
IR-2024-146, May 23, 2024 — The Internal Revenue Service today reminded individuals and businesses in parts of seven states that their 2023 federal income tax returns and tax payments are due on Monday, June 17, 2024.
IRS announces extension of Free File program through 2029
IR-2024-145, May 22, 2024 — The Internal Revenue Service announced today an extension of the current Free File program through 2029 following an agreement that will continue to make the free private-sector tax software available to taxpayers.
Department of Treasury, IRS and Department of Energy announce opening date for the Qualifying Advanced Energy Project Credit new allocation round
IR-2024-144, May 22, 2024 — The Department of Treasury, Internal Revenue Service and Department of Energy (DOE) announced today that the DOE Qualified Advanced Energy Project Credit Program Applicant Portal (48C Portal) is now open for any interested applicants to register for a new round of allocations. 
IRS wins Certificate of Excellence in Accountability Report award for second year running
IR-2024-143, May 20, 2024 — The Internal Revenue Service today announced for the second consecutive year it has received a prestigious award honoring the highest quality in financial management and performance reporting from the AGA, an association that connects and empowers financial-related professionals who support government.
IRS and Treasury issue release capacity limitation carryover amounts for the 2024 program year
IR-2024-142, May 17, 2024 — The Department of the Treasury and the Internal Revenue Service today issued Announcement 2024-25 that provides the total amount of unallocated environmental justice solar and wind capacity limitation that has been carried over from the 2023 Low-Income Communities Bonus Credit program year to the 2024 program year.
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
En enero, el IRS comenzará a enviar cartas y avisos de cobro automatizados a personas con deudas tributarias anteriores al año tributario 2022, y a empresas, organizaciones exentas de impuestos, fideicomisos y patrimonios con deudas tributarias anteriores a 2023, con excepciones para aquellos con deudas existentes en varios años. Estos avisos y cartas se suspendieron anteriormente debido a la pandemia y los altos inventarios en el IRS, pero se reanudarán gradualmente durante los próximos meses. Los contribuyentes individuales del año tributario actual 2022 y las empresas del tercer trimestre de 2023 comenzaron a recibir avisos de cobro automatizados este otoño a medida que el IRS tomó medidas para volver a la normalidad.
La pausa en los avisos de cobro afectó únicamente a los envíos de recordatorios de seguimiento. El IRS no suspendió el envío por correo de los primeros avisos de saldo adeudado a los contribuyentes, como los avisos CP14 y CP161.
La pausa significó que algunos contribuyentes que tienen deudas tributarias de larga duración no han recibido una carta o notificación formal del IRS en más de un año, mientras que parte de este trabajo de recaudación más antiguo se ha detenido.