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dustrial Economics, as determined by the Commissioner of Internal Revenue, the Assistant Secretary for Tax Policy and the Assistant Secretary for Administration, will be transferred

from Internal Revenue Service to the Office of the Secretary effective July

"y 1, 1973.

GEORGE P. SHULTZ, Secretary of the Treasury.

Dated: June 11, 1973 (Filed by the Office of the Federal Register

on June 14, 1973, 8:45 a.m., and published in the issue of the Federal Register for June 15, 1973, 38 F.R. 15741)

Admin and the Assista setary for T.

Announcement of the Disbarment and Suspension of Attorneys, Certified
Public Accountants and Enrolled Agents from Practice Before the
Internal Revenue Service

Under Section 1026, Title 31 of the United States Code (1970 ed.), the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants or enrolled agents to practice before the Internal Revenue Service.

Attorneys, certified public account ants and enrolled agents are prohibited in any Internal Revenue Service matter from directly or indirectly employ

ing, accepting assistance from, being period of suspension. This announceemployed by or sharing fees with, any ment will appear in the weekly Bulpractitioner disbarred or under sus letin at the earliest practicable date pension from practice before the In- after such action and will continue to ternal Revenue Service.

appear in the weekly Bulletins for To enable attorneys, certified public

five successive weeks for each attorney, accountants and enrolled agents to

certified public accountant or enrolled identify such disbarred or suspended

agent so suspended or disbarred and practitioners, the Director of Practice

will later be consolidated and puhwill announce in the Internal Reve

lished in the Cumulative Bulletin. nue Bulletin the names and addresses of practitioners who have been dis

After due notice and hearing before barred or suspended from such prac the Administrative Law Judge, the tice, their designation as attorney, following attorney was suspended certified public accountant or enrolled from further practice before the Inagent, and the date of disbarment or ternal Revenue Service.

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Deletion (RR 305)

entheses

usin

Index
The abbreviation and number in
parentheses following the index
entry refer to the specific item;
numbers following the parentheses
refer to the page number on which
it appears.
Key to Abbreviations:

Revenue Ruling

Revenue Procedure
TD Treasury Decision
CD

Court Decision

Public Law
EO Executive Order
DO

Delegation Order
TDO Treasury Department Order
TC Tax Convention
SPR Statement of Procedural

Rules

RR

RP

PL

408

EMPLOYMENT TAXES
Administration:
Office of Industrial Economics,

supervision transferred (TDO

175-5) 508
Organization and functions of the

Service:
Amendment (SPR) 505
Collection Division Special Serv.

ice Staff abolished 504
Political parties, returns, policy

statement (Annc't 84) 461
Appeals:

Procedural rules (SPR) 505
Assessments:
Additions to tax, fraud after tax-

payer's death (RR 293) 413
Closing agreements:
Implied revocation by taxpayer

prior to approval by Commis-

síoner (RR 514) 416
Collection of tax:
Additions, fraud, after taxpayer's

death (RR 293) 413
Banks, insolvent, immunity termi-

nation (RR 294) 422
Compromises (See: Offers in com-

promise)
Court decisions (See specific subject

headings)
Credits (See: Refunds and credits)

EMPLOYMENT TAXES—Continued EMPLOYMENT TAXES—Continued
Deficiencies:

Identifying numbers:
Interest on partial payment, alloca Corporations (RR 526) 404

Instrumentalities:
Delegation of authority:

Drainage construction worker wages,
Closing agreements (DO 97 (Rev. using his own equipment (RR
11)) 463

576) 336
Commissioner's functions (DO 67 Interest (See: Deficiencies)
(Rev. 11)) 462

Levy:
Seal of the Treasury (TDO 107 Commissions applied against em-
(Rev. 17)) 508

ployee's overdrawn account, "ex-
Earnings (See: Self-employment tax) pensé money” (RR 365) 407
Employer-employee:

Taxpayer's bank account (RR 310)
Beautician in beauty shop (RR
591) 337; (RR 592) 338

Ministers:
Drainage construction worker using Vow-of-poverty members of reli-

his own equipment (RR 576) 336 gious orders, elective social secu-
Manicurist in barbershop (RR 574) rity coverage (TD 7280) 325
334; (RR 575) 335

Offers in compromise, allocation of
Officer-stockholder, small business payments (RR 304) 42

corporation (RR 361) 331 Overassessments (See: Refunds and
Physicians, hospital pathology labo credits)
ratory (RR 417) 332

Payment of tax:
Salesmen:

Partial payment, deficiency, alloca-
Clothing wholesaler (RR 374)

tion (RR 305) 43
331
Residential swimming pools (RR

Penalties:

Fraud, assessment and collection
479) 334
Employer identification number (See:

after taxpayer's death (RR 293)
Identifying numbers)

413
Employment:

Railroad retirement:
Drainage construction worker using

Consolidated returns (RP 32) 487
his own equipment (RR 576)

Rate change, reduced for employees
336

and increased for employers (PL
Regional transit authority (RR 352)

93-69) 440
324

Rate determination, quarterly 339
Social Security Amendments of Rates of tax:

1972, vow-of-poverty religious Employment and self-employment

order members (TD 7280) 325 (PL 93-66) 439
Federal services:

Railroad retirement (PL 93-69) 440
“Domestic Volunteer Service Act of Receipts:

1973” volunteers (PL 93-113) Sick pay (RP 19) 470
441

Refunds and credits:
Forms:
CT-1, consolidated filing (RP 32)

Excess contributions, more than one

employer (PL 93-66) 439
W-2, sick pay (RP 19) 470

Regulations:
Reproduction requirements (RP 26 CFR 31.0-2, 31.3121(b)(8),
31) 485

31.3121(b)(8)-2, 31.3121(i)
Fraud:

amended; 31.3121(i)-4, 31.3121
Meaning of "willfully,” felony or (r), 31.3121(r)-1 added; vow-
misdemeanor (CD 1958) 417

of-poverty members of religious

487

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