Income Reconstruction: How the IRS fills in the missing pieces

Connie SHUM, Man Ching Gladie LUI

Research output: Journal PublicationsPolicy or Profession paper

Abstract

People living in the U.S. have to support the federal government through payment of income taxes. In order to facilitate this process, the Internal Revenue Service (IRS) requires that each taxpayer keep adequate records. If taxpayers fail on their part, the IRS has a right to reconstruct a taxpayer's income.
Original languageEnglish
Pages (from-to)8
JournalTaxpro Journal
Volume25
Issue number2
Publication statusPublished - Jul 2018

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SHUM, Connie ; LUI, Man Ching Gladie. / Income Reconstruction: How the IRS fills in the missing pieces. In: Taxpro Journal. 2018 ; Vol. 25, No. 2. pp. 8.
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SHUM, C & LUI, MCG 2018, 'Income Reconstruction: How the IRS fills in the missing pieces', Taxpro Journal, vol. 25, no. 2, pp. 8.

Income Reconstruction: How the IRS fills in the missing pieces. / SHUM, Connie; LUI, Man Ching Gladie.

In: Taxpro Journal, Vol. 25, No. 2, 07.2018, p. 8.

Research output: Journal PublicationsPolicy or Profession paper

TY - JOUR

T1 - Income Reconstruction: How the IRS fills in the missing pieces

AU - SHUM, Connie

AU - LUI, Man Ching Gladie

PY - 2018/7

Y1 - 2018/7

N2 - People living in the U.S. have to support the federal government through payment of income taxes. In order to facilitate this process, the Internal Revenue Service (IRS) requires that each taxpayer keep adequate records. If taxpayers fail on their part, the IRS has a right to reconstruct a taxpayer's income.

AB - People living in the U.S. have to support the federal government through payment of income taxes. In order to facilitate this process, the Internal Revenue Service (IRS) requires that each taxpayer keep adequate records. If taxpayers fail on their part, the IRS has a right to reconstruct a taxpayer's income.

M3 - Policy or Profession paper

VL - 25

SP - 8

JO - Taxpro Journal

JF - Taxpro Journal

SN - 1536-5875

IS - 2

ER -