ACC 307 Federal Taxation

Week 1 eActivity

Go to the IRS’s Website, and review “Publication 1, Your Rights as a Taxpayer”, located at http://www.irs.gov/uac/Publication-1,-Your-Rights-as-a-Taxpayer-1. Be prepared to discuss.

Discuss at least two (2) tests for claiming a dependency exemption for a child or qualifying relative, and identify major loopholes within these tests that the IRS would only detect during an audit. Provide specific examples of such loopholes.
From the e-Activity, select at least two (2) rights that most taxpayers may not be aware of that could reduce their fear or intimidation when dealing with an IRS audit. Discuss whether the IRS would be more effective in its collection efforts if it adopted a more customer service approach. Support your position.