Searching Tax Records

[JohnH]

He wasn't audited.
If IRS had audited him and assessed P&I, I'm sure you'd have heard all about it...

[taxcraft]

Shimota

Hey...thanks, this is the case. Incidently, after finding out I applied the investment in the contract incorrectly to the lump sum distribution (because it favored the client) I tried to get the client to amend his return. I practically begged him to amend. He totally refused as it would have cost him some $3000. I lost him as a client and never heard if he was ever audited.

[S T]

Was it

Shimota?

http://caselaw.lp.findlaw.com/cgi-bi...ase&no=9570780

http://www.ll.georgetown.edu/federal/judicial/fed/opinions/94opinions/94-5074.html

http://www.case-law.us/72%20U.S.%20510

Sandy

[ChEAr$]

The court case I'm interested in is...Schmoto...Schmodo...Shmoto...Shmodo....etc. It may be 15 or so years old. It has to do with a retired Federal Civil Servant who received a form containing a lump sum distribution, an annuity, and investment in the contract. The issue as I remember was how to apply the investment in the contract...to the lump sum...or the annuity. I did a return with this scenario and about a year or so after the return was done the case was decided and I ended up with mud on my face.

Was that the one in which the retired civil service worker thought he could use the old three year rule and found out he couldn't?

[taxcraft]

Court Case

The court case I'm interested in is...Schmoto...Schmodo...Shmoto...Shmodo....etc. It may be 15 or so years old. It has to do with a retired Federal Civil Servant who received a form containing a lump sum distribution, an annuity, and investment in the contract. The issue as I remember was how to apply the investment in the contract...to the lump sum...or the annuity. I did a return with this scenario and about a year or so after the return was done the case was decided and I ended up with mud on my face.

[S T]

Nyea

NYEA, is the master at Researching Code, revenue, Tax Cases, etc,
maybe he will jump in on the thread

Sandy

[JohnH]

Why not post as much as you know about it on this forum and see if anyone can help with details to assist in narrowing your search?

[thomtax]

If you use Drake software, the search function for it is RIA and you can limit the type of search that you want with it. I am not very proficient at it, but take the 1 hour school each year and see that it can be done.

LT

[taxcraft]

Anyone know of free web sites allowing for focused searches of the content of the Code, Revenue Rulings, Regulations, etc, without having to first know the Cite? For example IRS.gov searches are global (shotgun approach), favor IRS Pubs, and do not favor primary sources. If I only want to search the content of Revenue Rulings, etc, is there a free site that allows for this?
I know of a site allowing for limiting the area of search, but it strictly limits the hits to 50, not anywhere near enough for a successful search. I have a court case I would like to get but I am unsure of the year or the spelling of the case name. It will take several tries to get it, 50 hits fails to do the job.
I know that the fee sites will do what I want.