| Administrative Law |
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| Under the Freedom of Information Act (FOIA), the public is entitled to access agency records unless they are protected from disclosure by one of the FOIA's exemptions or exclusions. The Internal Revenue Service complies with the FOIA by maintaining publicly available materials on the Internet, staffing the IRS Public Reading Room in Washington, D.C., and by responding to written requests for agency records not available in the Reading Room. More... |
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| Identity Theft Scheme Against Non-Resident Aliens |
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| Identity theft is big news these days, and we all know not to give our social security or credit card numbers over the telephone to strangers. But just as we are beginning to think that we are safe from the identity scammers, the Internal Revenue Service has discovered a new scheme, which is aimed at non-resident aliens who have income from a United States source. This scheme uses fake IRS correspondence and an altered IRS form to trick the foreign person into releasing personal and financial data, and the thieves use this information to steal the individual's identity and financial assets. More... |
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| Coverdell Education Savings Accounts |
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| Congress has created the Coverdell Education Savings Account (ESA) to encourage parents and students to save for the ng costs of education. The Coverdell ESA is a trust or custodial account set up in the United States solely for the purpose of paying qualified education expenses for the designated beneficiary of the account. Any taxpayer who meets the adjusted income requirements can make a non-deductible contribution of up to $2,000 on behalf of a child who is under the age of 18. The tax advantage occurs at the time that the funds are used because the earnings of the contributions are distributed tax-free as long as they are used for qualified education expenses. More... |
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| Health Savings Accounts |
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| In an attempt to deal with the high cost of medical care in the United States, Congress has passed a tax law allowing certain taxpayers to set up a health savings account (HSA), a tax-exempt trust or custodial account for the payment or reimbursement of medical expenses. More... |
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| Mailing a Tax Return |
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| Even though more and more taxpayers are filing their returns electronically each year, there are still millions of individuals who elect to file paper returns. You complete the appropriate forms, include any required attachments, stuff the whole package into an envelope, and march down to the local post office to complete the process. More... |
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