Newspaper Page Text
PAGE 3-B
THURSDAY, MARCH 23, 1>72
IJwi and y«n Dutton
by the Georgia Consumer Services Program
SMALL TAX CL AIMS
If the Internal Revenue
Service disallows a deduction
that you believe to be
legitimate or says you owe
more money, there is action
you can take to try to get the
decision reversed.
In 1971, the Small Tax Case
Division of the Tax Court was
established. Through this
division, you can dispute any
claims about your income tax
that involves less than
51,000.00. When you bring a
case before the Small Tax Case
Division, tax commissioners
rather than judges will make
the decision. There is a
minimum of red tape, and if
you were honest in your
claim, and hare a reasonable
case, the commissioners will
lean in your favor. Remember
though, you MUST be sure
you tell the truth about the
case, that you believe sincerely
that you don’t owe the IRS
any more money, and you
must be able to prove by
cancelled checks, receipts,
statements from others or
something else equally
concrete that you actually
made the expenditure that is
in dispute.
You do not hare to hire a
lawyer or file a technical brief.
However, you may do either,
and if your case is particularly
complicated, you should
probably check it out with a
tax lawyer, even if he doesn’t
represent you at the hearing.
Further, you probably
won’t have to travel very far
from your home to present
your case. The Small Tax Case
Division will be holding
hearings in more than one
hundred cities across the
country. and they will
schedule your case as near to
your home as posable. You
will be notified of the place
well in advance of the date of
your hearing.
An important factor in the
operations of the Small Tax
Case Division is that its
decisions are not subject to
review or reversal by any other
court. Neither you nor the
Internal Revenue Service can
appeal a ruling. Therefore, if
you w in. you win. and if you
lose, you lose, but either way,
you won't be tied up with the
case for months or years.
You’ll probably know the
outcome within thirty days.
Additionally, this division
may not use any of its rulings
as precedents for future cases.
This means that even if
they've ruled one way on one
case, they don’t have to rule
the same way on similar future
cases. Each case is decided on
its individual merits.
Therefore, the commissioner
hearing your case can afford
to make a lenient ruling if he
feels that it is appropriate
without being afraid of setting
a precedent that would cost
the government millions of
dollars in future cases
These proceedings are very
informal. and. whenever
possible, the commissioners
are supposed to give the
taxpayer the benefit of the
TOUR
GEORGIA
■ ors /(c/i'entahes
ATLANTA (PRN) - The
fabled flowers of Georgia's
springtime are now in lavish
bloom, providing a special
incentive for visitors to join
the tours of homes and
gardens now in progress
throughout the state.
Coming up on the schedule
are Augusta. April 1 and 2;
Vidalia. April 12. West Point,
April 15; and Atlanta. April
15 and 16.
Augusta displays four
antebellum structures, one
transitional residence, and two
contemporary homes,
beginning the tour with a
spring flower show at the
Augusta Garden Center Os
special interest is the home of
Dr. and Mrs. Alfred J. Bollet.
built in 1751 and moved to its
present location in 1929
Lafayette addressed Augustans
in 1825 from the Doric
portico above graceful
horseshoe stairs. The home has
been called “house of a
thousand chandeliers” from
PERRY, GEORGLA,
doubt. The commissioners
may actually help you in
presenting your case. After all,
they normally have a greater
knowledge of lax law than
you have, and they will try to
help you bring out points of
your case that you might
overlook. Before you appear
at the hearing, however, you
should hare acquired at least a
working knowledge of the
regulations that apply to your
case, and, as we said before, be
sure you have evidence to
back up your claim. Even if
you lose the case, if you told
the truth, just made an honest
error and really spent the
money you’re claiming as a
deduction, all that will happen
is that you will have to pay
the money to the IRS. On the
other hand, if you lied, or
tried to put something over on
the IRS, you may face a heavy
penalty fine or even a jail
sentence.
Finally, if you are bringing
a case before the Small Tax
Case Division, you won’t have
to pay the IRS until you have
either lost the case or reached
a compromise settlement.
What To Do
If you wish to use the
serv ices of the Small Tax Case
Division, you should first have
your local IRS office send you
a “letter of deficiency.”
sometimes called a “ninety
day letter.” This letter details
the IRS’s claim against you.
and tells both you and the IRS
that you have ninety days in
which you must start your
case. If you don’t file within
the ninety day period, you
lose the right to take your case
before the Small fax Case
Division.
After receiving the letter,
you should w rite the Clerk of
the Court. United States Tax
Court, Box 70. Washington.
D.C., 20044, and ask him to
send you four copies of Form
a-S Petition for a Small Tax
Case, and four copies of Form
TC-56, which is the request
for a place of trial.
The forms are very simple.
Fill them all out, and keep
your explanations brief and to
the point. Send a check or a
money order for SIO.OO,
payable to the Treasurer of
the United States, along with
the original and two copies of
both forms to the Clerk of the
Court at the address shown
above. Keep the fourth copy
of each document for
yourself.
Shortly thereafter, the
Commissioner of the Internal
Revenue Service will answer
your petition. If you hare a
reasonable case, he will
probably offer a compromise
settlement. If you think the
compromise is fair, the case
ends right then. If you don’t
think it’s fair, your case will
be set for a hearing, and you
will be notified of the lime
and place. For further
information concerning the
Small Tax Case Division of the
Tax Court, contact the Clerk
of the Court
the reflection of crystal
fixtures in the goldframed
pier mirrors at either end of
the double parlors
Then comes Vidalia with
sreven stops, including the
unusual home of Mrs George
P, Sassos, decorated with
artifacts from all over the
world.
Thirteen handsome homes
grace Atlanta’s tour, ranging
from a regal Regency dwelling
in an English park landscape,
to a Spanish hacienda
overlooking rolling hills and
pastureland. And in surburban
i Smvrna. the visitor may see a
barn that has been
transformed into a charming
\ residence, complete with old
beams and handsome bricks
■ The Department of
Industry and Trade, Tourifi
\ Division, suggests you keep
: spring weekends open for
i tours yet to come Blossom
5 time is at its peak - and there
i are still more homes and
i gardens to explore.
IS I
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