Max Vs Irs Case Study
|For Project 6, complete Research Case 31 on page 458, Chapter 13. |
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31) Max and Annie are roommates sharing an apartment. Although they know each other well, they have respect for each other's privacy. Thus, when Max's Form 1040 was audited by the IRS, he …show more content…
However, the findings of the court in Weiner v. IRS, 789 F. Supp. 655, 656 (S.D.N.Y. 1992), hold that the taxpayer would bear the burden of proof when making a claim of unauthorized disclosure under IRC section 6103, aff'd, 986 F.2d 12 (2d Cir.1993). So Max must prove he did not authorize the agent to call him at that number with the results of the audit.
Support
IRM 11.3.2.6.1 (08-29-2008) Leaving Information on Answering Machines/Voice Mail - basically does permit the disclosure of confidential tax return information on an anwering machine unless the agent has reasonable belief that it belongs to the taxpayer or has called the number provided by the taxpayer where he/she may be reached directly. Retrieved from:
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31) Max and Annie are roommates sharing an apartment. Although they know each other well, they have respect for each other's privacy. Thus, when Max's Form 1040 was audited by the IRS, he …show more content…
However, the findings of the court in Weiner v. IRS, 789 F. Supp. 655, 656 (S.D.N.Y. 1992), hold that the taxpayer would bear the burden of proof when making a claim of unauthorized disclosure under IRC section 6103, aff'd, 986 F.2d 12 (2d Cir.1993). So Max must prove he did not authorize the agent to call him at that number with the results of the audit.
Support
IRM 11.3.2.6.1 (08-29-2008) Leaving Information on Answering Machines/Voice Mail - basically does permit the disclosure of confidential tax return information on an anwering machine unless the agent has reasonable belief that it belongs to the taxpayer or has called the number provided by the taxpayer where he/she may be reached directly. Retrieved from: