(1) which results from a good faith, but erroneous, interpretation of section 6103, or (2) which is requested by the taxpayer. (c) Damages. In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plain...
The mission of the program is to verify compliance with Internal Revenue Code (IRC) § 6103(p)(4) and offer FTI agencies guidance. IRS 1075 includes the vision statement of the Office of Safeguards, which states that the office aims to become a trusted advisor of applicable agencies by ...
Section 6109 of the Internal Revenue Code makes an individual’s Social Security number the individual’s taxpayer identification number [TIN]. The same section requires taxpayers to furnish their TINS to the Internal Revenue Service and to other persons whenever the Internal Revenue Service determines...