Letter on final Schedule M-3, filed
with Acting Assistant Secretary of the Treasury for Tax Policy and LMSB Commissioner (7/21/04).
A chronological retention period will quality a document for disposal based on the date it is filed
into the ForeMost repository plus a specified number of days, months, or years.
There will be a $50 penalty for every return filed
on paper that could've been done electronically.
In addition, any such taxpayer will be deemed to have reasonable cause for any late payment accompanying a return filed
on or before Dec.
As a CFO who has filed
documents electronically since the inception of the Electronic Data Gathering, Analysis and Retrieval system, I can confirm that electronic filing will not initially make our work easier--in fact, the learning curve can be a bit steep--and it won't reduce filing costs.
Make notes on papers filed
in your Action folders about where to find relevant back-up material.
File & Serve is a customized Internet-based service that provides electronic and paper delivery of public and sealed documents filed
with the court and exchanged between attorneys.
882 to include a provision allowing foreign corporations to deduct expenses against their effectively connected income, but only if they timely filed
Set the goal of having all computer-prepared returns filed
electronically by 2002 and at least 80% of all returns filed
electronically by 2007.
In the test model devised for the project, AutoRecords' results would be compared with the records that participants manually filed
throughout the entire test period.
October 21, 1998) Petition for review of a Board order dated September 23, 1998, conditionally approving the applications of Travelers Group, Inc.
The program has grown rapidly--from 25,000 electronically filed
individual returns in 1986 to nearly 12.