See IRM 1.1.16.5.5.1, Examination Field and Campus Policy, for additional information.įield Examination General Processes (FEGP), which is under the Director, Examination - Field and Campus Policy, is responsible for providing policy and procedural guidance on standard examination processes to field employees. The Director, Examination Field and Campus Policy Director, reports to the Director, Examination Headquarters, and is responsible for the delivery of policy and guidance that impacts the examination process. See IRM 1.1.16.5.5, Examination Headquarters, for additional information. The Director, Examination Headquarters, is the executive responsible for providing policy and guidance for SB/SE Examination employees and ensuring consistent application of policy, procedures and tax law to effect tax administration while protecting taxpayers’ rights. This IRM section is intended to address the needs of all IRS employees who are working on cases involving married taxpayers domiciled in community property states, or cases otherwise raising community property issues.ĭirector, Examination Field and Campus Policy The Harmon decision should also apply to all elective community property systems (such as those in Alaska, South Dakota, and Tennessee) for income reporting purposes. Supreme Court ruled that a similar statute allowing spouses to elect a community property system under Oklahoma law would NOT be recognized for federal income tax reporting purposes. Added South Dakota and Tennessee to the list of states that adopted an optional community property system. Moved and revised content to list community property states in bullet format. Added the word "determined" to the last sentence which now reads: "Accordingly, federal tax is determined, assessed, and collected based upon a taxpayer's state created rights and interest in property."
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