2004 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. 2079(PDF, 105K)	IRB #2004-22(HTML)	June 1, 2004
Tax assessment; partnership. The Supreme Court holds that the proper assessment against the partnership suffices to extend the statute of limitations to collect the tax in a judicial proceeding from the general partners who are liable for the payment of the partnership’s debts. United States v. Galletti et al.
Ct. D. 2078(PDF, 133K)	IRB #2004-16(HTML)	April 19, 2004
Employee Retirement Income Security Act of 1974 (ERISA); participant; working owner. The Supreme Court holds that the working owner of a business may qualify as a “participant” in a pension plan covered by ERISA if the plan covers one or more employees other than the business owner and his or her spouse. Raymond B. Yates, M.D., P.C. Profit Sharing Plan et al. v. Hendon, Trustee.

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