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Freedom of Information Act

Chief Counsel clarifies FOIA treatment of IRS-Joint Committee on Taxation records

Chief Counsel clarifies FOIA treatment of IRS-Joint Committee on Taxation records

Chief Counsel Notice 2016-003 In a recently issued Chief Counsel Notice, IRS has announced a new provision in the Chief Counsel’s Directive Manual (CCDM) on the treatment of Joint Committee on Taxation (JCT) documents as congressional records. Background—JCT. The JCT is a nonpartisan, 10-member Congressional committee that is closely involved with all aspects of the tax […]

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Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Anonymous, (2015) 145 TC No. 10 The Tax Court has rejected an organization’s attempt to restrain IRS from disclosing a final adverse determination letter revoking its exempt status and an accompanying examination report. Although the letter was ultimately withdrawn, a second revocation letter was issued, and the organization’s exempt status was later reinstated on a […]

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Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

IRS Commissioner John Koskinen used a July 29 visit to Capitol Hill to make clear that he has no intention of resigning despite calls from Republicans on the House Oversight and Government Reform Committee for his immediate departure. On July 27, 21 GOP members of the panel sent a letter to President Barack Obama requesting […]

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Some of IRS’s Information Disclosure was Unauthorized and Violated U.S. – Japan Treaty

Some of IRS’s Information Disclosure was Unauthorized and Violated U.S. – Japan Treaty

Aloe Vera of America Incorporated, et al (DC AZ 2/11/2015) 115 AFTR 2d ¶ 2015-433   A district court has held that some of the return information that IRS disclosed with respect to the taxpayers, to the Japanese taxing authorities, was knowingly false, in violation of Code Sec. 6103’s confidentiality of return information rules and […]

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Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Due to ongoing budget cuts, since fiscal year 2010, IRS has lost 21% of its Automated Collection Service (ACS) contact representatives and 28% of its Field Collection revenue officers, according to a recent Treasury Inspector General for Tax Administration (TIGTA) audit. (Audit Report No. 2015-30-035) The audit stressed the importance of collection employees since their […]

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Court: Code Sec. 6104’s exempt org disclosure rules don’t supersede FOIA

Court: Code Sec. 6104’s exempt org disclosure rules don’t supersede FOIA

Public.Resource.Org, (DC CA 6/20/2014) 113 AFTR 2d ¶ 2014-968. A district court has ruled against IRS in finding that the Code Sec. 6104 exempt organization disclosure rules do not supersede the Freedom of Information Act (FOIA). Facts. The taxpayer, Public.Resource.org (PRO), submitted a request for tax return data to IRS pursuant to FOIA. PRO requested […]

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TIGTA Issues Favorable Report on IRS Complying with Freedom of Information Act Requests

TIGTA Issues Favorable Report on IRS Complying with Freedom of Information Act Requests

TIGTA issued it’s annual report on the IRS complying with the Freedom of Information Act requests by taxpayers and third parties.  TIGTA reviewed a statistically valid sample of 60 FOIA/Privacy Act cases and found 3.3 percent in which taxpayer rights may have been violated because the IRS improperly withheld information from requestors. TIGTA also found […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney