Vocabulary Words: Representation
- 1. Liability
- 2. Tax Avoidance
- 3. Tax Evasion
- 4. Code of Federal Regulations (CFR)
- 5. Actuary
- 6. Revenue Agent
- 7. Revenue Officer
- 8. Fiduciary
- 9. Trustee
- 10. Receiver
- 11. Executor
- 12. Beneficiary
- 13. Jurisdiction
- 14. Power of Attorney
- 15. Agent
- 16. Due Diligence
- 17. Contingent Fee
- 18. Unconscionable Fee
- 19. Breach of Duty
- 20. Clear and Convincing Evidence
- 1. Information Return
- 2. Safe Harbor Rule
- 3. Good Faith
- 4. Substantial Authority: Reasonable Belief of Success on the Merits
- 5. Tax Shelter/Listed Transaction
- 6. Disclosure of Tax Shelter
- 7. Misrepresentation
- 8. Abatement
- 9. Statute of Limitations
- 10. Fraud
- 11. Confidentiality Privilege
- 1. Decedent
- 2. Tax Deficiency
- 3. Audit
- 4. Principal
- 5. Disclosure
- 6. Rev. Proc.
- 7. Statute of Limitations
- 1. Tax Assessment
- 2. Levy
- 3. Lien
- 4. Stay
- 5. Collection Due Process Hearing
- 6. Mechanic's Lien
- 7. Judgment Lien Creditor
- 8. Holder of a Security Interest
- 1. Self-assessment and Payment
- 2. Examination
- 3. Ministerial or Managerial Acts
- 4. Non-acquiescence to Court Decisions
- 5. U.S. Tax Court
- 6. U.S. District Court
- 7. Court of Federal Claims
- 8. Circuit Court of Appeals
- 1. Income Tax
- 2. Estate Tax
- 3. Employment Tax
- 4. Excise Tax
- 5. Sales Tax
- 6. Legislative History
- 7. Committee Reports
- 8. Treasury Regulations
- 9. Treasury Procedures
- 10. Precedent
- 11. Revenue Letter
- 12. Retroactive
- 1. Basis
- 2. Remuneration
- 3. Substantiation