| Enforcement Against Nonfilers |
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| It is the obligation of all citizens and residents to comply with the requirements of the tax laws by filing returns and paying taxes. The Internal Revenue Service takes the position that taxpayers who fail to file income tax returns and who stop paying taxes pose a serious threat to the economy of the nation. Therefore, the IRS is using its Criminal Investigation personnel for outreach, education, and enforcement of the tax laws if they have been violated. More... |
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| New Tax Breaks for Military Personnel and Their Families |
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| In response to the wars in Afghanistan and Iraq, Congress enacted the Military Family Tax Relief Act of 2003 to provide certain tax breaks for military personnel and their families. These new provisions exclude certain benefits and gains from income, thereby reducing tax liability. More... |
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| Employment Taxes |
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| As a taxpayer who runs a business, you have a million things to worry about. Customers, inventory, advertising, competition, and keeping good employees are just a few. On top of it all, the government imposes strict requirements on the collection and payment of employment taxes. More... |
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| Property Exempt from State and Local Taxation |
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| When a state or local governing body decides to impose a tax, all property coming within the scope and purpose of the statute is subject to taxation unless the legislature has created an express exemption for reasons of public policy. The fact that the owner of certain property is exempt from taxation under the Internal Revenue Code does not determine whether or not that property is exempt from state or local taxation. It is the legislating state or local government, not the Internal Revenue Service, that is the final word on whether certain property is exempt from its taxing authority. More... |
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| Use Tax |
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| States that impose a sales tax on the sale of tangible personal property or services frequently impose a use tax for the privilege of using, storing, or consuming goods or services within the state. Goods become taxable upon delivery to the buyer within the taxing state and after the buyer's use of the goods begins. The use tax is a non-recurrent tax; thus, once paid, an owner can use the goods repeatedly. It is usually imposed on the purchaser, user, or consumer of goods and services. More... |
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