Small Business/Self-Employed
Small Business/Self-Employed Topics
IRS Resources
An Abusive Scheme Toolkit for External Stakeholders
Table of Contents
1. Introduction 2. Facts
I. Background II. Legitimate Transactions III. Abusive Promotions IV. Issues V. Filing Requirements
3. Law and Arguments
I. Basic Rules II. Taxation and the Source of Income III. Information Returns IV. Argument Responses V. Other Requirements
4. Talking Points 5. News Releases 6. Trifold Available 7. Questions and Answers 8. Referrals/Contacts 9. Glossary of Offshore Terms 10. Attachment A - REFERRAL FORM FOR REPORTING ABUSIVE TAX PROMOTIONS AND/OR PROMOTERS (PDF) 11. Press Releases