2002 Miscellaneous IRS Documents

These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.

Miscellaneous IRS Documents are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Court Decisions	Bulletin	Date of IRB
Ct. D. 2076(PDF, 81K)	IRB #2002-47(HTML)	Nov. 25, 2002
Assessment for unpaid taxes. The Supreme Court has concluded that the Internal Revenue Service's statutory authorization to make assessments for unpaid taxes is reasonably read to cover restaurateur's FICA taxes based on an aggregate estimate of all unreported employee tips. United States v. Fior D'Italia, Inc.
Ct. D. 2075(PDF, 86K)	IRB #2002-38(HTML)	Sept. 23, 2002
Tax Liens. The Supreme Court has concluded that under section 6321 of the Code the husband’s interests in the entireties property constitute “property” or “rights to property” to which a federal tax lien may attach. United States v. Craft.
Ct. D. 2074(PDF, 37K)	IRB #2002-20(HTML)	May 20, 2002
Lookback period. The Supreme Court has concluded that under sections 6501, 6322, and 6323 of the Code, the look-back period is tolled during the pendency of a prior bankruptcy petition. Young, et ux., v. United States.
Ct. D. 2073(PDF, 54K)	IRB #2002-14(HTML)	April 8, 2002
The Supreme Court has concluded, that under sections 4401(a), 1441, 3402(q), 6041, and 6050I of the Code, tribes are not exempt from paying the gambling-related taxes that Chapter 35 of the Code imposes. Chickasaw Nation v. United States.
Social Security Contribution & Benefit Bases	Bulletin	Date of IRB
Social Security(PDF, 15K)	IRB #2002-46(HTML)	Nov. 18, 2002
social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2003 and self-employment income earned in taxable years beginning in 2003, and (2) the domestic employee coverage threshold amount for 2003.
Tax Conventions	Bulletin	Date of IRB
Ghana(PDF, 153K)	IRB #2002-14(HTML)	April 8, 2002
The bilateral agreement between the United States and the Republic of Ghana, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, is set forth.

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