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Version du 10 novembre 2024 à 20:58
The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are known as "indirect taxes," as these tax an event, rather than a person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied with regard to an income tax, which could be arguably viewed either as a direct or an indirect tax.
During an audit, almost all advisable before you try to represent who you are. The IRS is a well meaning agency, and just wants as a way for all tax payers meet their obligations because it would be unfair for you if you try very best to pay their taxes if you still have away without requiring paying you. However, the auditing process itself can be pretty overwhelming the alleged tax evader. If you're proven guilty, you could be asked invest up to 100% for this taxes you've failed to in slimming. That's a huge sum which can drive a person bankruptcy.
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