The IRS Collection Division: Contacts and Settlements

In his study -The IRS Collection Division: Contacts and Settlements - by John M. Tarras, Assistant Professor School of Hotel, Restaurant and Institutional Management, Michigan State University, Tarras initially states: “The collection division of the internal revenue service is often the point of contact for many hospitality businesses. The author describes how the division operates, what the hospitality firm can expect when contacted by it, and what types of strategies firms might find helpful when negotiating a settlement with the IRS.” The author will have you know that even though most chance meetings with the IRS Collection Division are due to unfortunate tax payment circumstances, there are actually more benign reasons for close encounters of the IRS kind. This does not mean, however, that brushes with the IRS Collection Division will end on an ever friendlier note. “…the Tax Reform Act of 1986 with its added complexity will cause some hospitality firms to inadvertently fail to make proper payments on a timely basis,” Tarras affords in illustrating a perhaps less pugnacious side of IRS relations. Should a hospitality business owner represent himself/herself before the IRS? Never, says Tarras. “Too many taxpayers ruin their chances of a fair settlement by making what to them seem innocent remarks, but ones that turn out to be far different,” warns Professor Tarras. Tarras makes the distinction between IRS the Collection Division, and IRS the Audit Division. “While the Audit Division is interested in how the tax liability arose, the Collection Division is generally only interested in collecting the liability,” he informs you. Either sounds firmly in hostile territory. They don’t bluff. Tarras does want you to know that when the IRS threatens to levy on the assets of a hospitality business, they will do so. Those assets may extend to personal and real property as well, he says. The levy action is generally the final resort in an IRS collection effort. Professor Tarras explains the lien process and the due process attached to that IRS collection tactic. “The IRS can also levy a hospitality firm owner's wages. In this case, it is important to realize that you are allowed to exempt from levy $75 per week, along with $25 per week for each of your dependents (unless your spouse works),” Professor Tarras says with the appropriate citation. What are the options available to the hospitality business owner who finds himself on the wrong side of the IRS Collection Division? Negotiate in good faith says Professor Tarras. “In many cases, a visit to the IRS office will greatly reduce the chances that a simple problem will turn into a major one,” Tarras advises. He dedicates the last pages of the discussion to negotiation strategies.

The Archive of Folk Culture : the national collection of American and world folklife.

Shipping list no.: 94-0038-P.

A restoration of the ancient modes of bestowing names on the rivers, hills, vallies, plains, and settlements of Britain; recorded by no ancient, nor explored by any modern author ...

Mode of access: Internet.

IRS-1 gene polymorphism and DNA damage in pregnant women with diabetes or mild gestational hyperglycemia

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Study of the number of occlusal contacts in maximum intercuspation before orthodontic treatment in subjects with Angle Class I and Class II Division 1 malocclusion

OBJECTIVE: Define and compare numbers and types of occlusal contacts in maximum intercuspation. METHODS: The study consisted of clinical and photographic analysis of occlusal contacts in maximum intercuspation. Twenty-six Caucasian Brazilian subjects were selected before orthodontic treatment, 20 males and 6 females, with ages ranging between 12 and 18 years. The subjects were diagnosed and grouped as follows: 13 with Angle Class I malocclusion and 13 with Angle Class II Division 1 malocclusion. After analysis, the occlusal contacts were classified according to the established criteria as: tripodism, bipodism, monopodism (respectively, three, two or one contact point with the slope of the fossa); cuspid to a marginal ridge; cuspid to two marginal ridges; cuspid tip to opposite inclined plane; surface to surface; and edge to edge. RESULTS: The mean number of occlusal contacts per subject in Class I malocclusion was 43.38 and for Class II Division 1 malocclusion it was 44.38, this difference was not statistically significant (p>0.05). CONCLUSIONS: There is a variety of factors that influence the number of occlusal contacts between a Class I and a Class II, Division 1 malocclusion. There is no standardization of occlusal contact type according to the studied malocclusions. A proper selection of occlusal contact types such as cuspid to fossa or cuspid to marginal ridge and its location in the teeth should be individually defined according to the demands of each case. The existence of an adequate occlusal contact leads to a correct distribution of forces, promoting periodontal health.

The International conferences of American states, 1889-1928; a collection of the conventions, recommendations, resolutions, reports, and motions adopted by the first six International conferences of the American states, and documents relating to the organization of the conferences,

Bibliography: p. xli-xliv.

The history of the Feleky Collection and its acquisition by the Library of Congress /

Includes bibliographical references (p. 31-37).

The Galesburg Undergraduate Division, University of Illinois : a collection of reports on the activities of the Galesburg Undergraduate Division /

Introduction by C. M. Louttit, Executive Dean.

The Napoleonic War in the Dutch East Indies : an essay and cartobibliography of the Minto collection /

Includes bibliographical references.

Internal Revenue Service : impact of the IRS Restructuring and Reform Act on Year 2000 efforts /

"B-280420"--P. <1>.

The tarani mutation alters surface curvature in Arabidopsis leaves by perturbing the patterns of surface expansion and cell division

The leaf surface usually stays flat, maintained by coordinated growth. Growth perturbation can introduce overall surface curvature, which can be negative, giving a saddle-shaped leaf, or positive, giving a cup-like leaf. Little is known about the molecular mechanisms that underlie leaf flatness, primarily because only a few mutants with altered surface curvature have been isolated and studied. Characterization of mutants of the CINCINNATA-like TCP genes in Antirrhinum and Arabidopsis have revealed that their products help maintain flatness by balancing the pattern of cell proliferation and surface expansion between the margin and the central zone during leaf morphogenesis. On the other hand, deletion of two homologous PEAPOD genes causes cup-shaped leaves in Arabidopsis due to excess division of dispersed meristemoid cells. Here, we report the isolation and characterization of an Arabidopsis mutant, tarani (tni), with enlarged, cup-shaped leaves. Morphometric analyses showed that the positive curvature of the tni leaf is linked to excess growth at the centre compared to the margin. By monitoring the dynamic pattern of CYCLIN D3;2 expression, we show that the shape of the primary arrest front is strongly convex in growing tni leaves, leading to excess mitotic expansion synchronized with excess cell proliferation at the centre. Reduction of cell proliferation and of endogenous gibberellic acid levels rescued the tni phenotype. Genetic interactions demonstrated that TNI maintains leaf flatness independent of TCPs and PEAPODs.

The distribution and size composition of finfish, American lobster, and long-finned squid in Long Island Sound based on the Connecticut Fisheries Division Bottom Trawl Survey, 1984–1994

The distribution, abundance, and length composition of marine finfish, lobster, and squid in Long Island Sound were examined relative to season and physical features of the Sound, using Connecticut Department of Environmental Protection trawl survey data collected from 1984 to 1994. The following are presented: seasonal distribution maps for 59 species, abundance indices for 41 species, and length frequencies for 26 species. In addition, a broader view of habitat utilization in the Sound was examined by mapping aggregated catches (total catch per tow, demersal catch per tow, and pelagic catch per tow) and by comparing species richness and mean aggregate catch/tow by analysis of variance (ANOVA) among eight habitat types defined by depth interval and bottom type. For many individual species, seasonal migration patterns and preference for particular areas within Long Island Sound were evident. The aggregate distribution maps show that overall abundance was lower in the eastern Sound than the central and western portions. Demersal and pelagic temporal abundance show opposite trends—demersals were abundant in spring and declined through summer and fall, whereas pelagic abundance was low in spring and increased into fall. The analysis of habitat types revealed significant differences for both species richness and mean catch per tow. Generally, species richness was highest in habitats within the central area of the Sound and lowest in eastern habitats. The aggregate mean catch was highest in the western and central habitats, and declined eastward. (PDF file contains 199 pages.)