U.S. Model Treaty, Article 26 (Exchange of Information and Administrative Assistance)
United States v. Caltex Petroleum Corp., No. 3-96-CV-2726-X (N.D. Tex. 1999) (section 7602; summons for tax preparation software quashed due to finding of improper purpose) (but see section 7612)
Chang v. United States, No. C-97-3485 SC (N.D.Ca. 1998) (section 982)
Chris-Marine USA, Inc. v. United States, 82 A.F.T.R. 2d ¶ 98-5153 (M.D. Fla. 1998) (section 982)
United States v. Norwest Corp, 116 F.3d 1227 (8th Cir. 1997) (tax preparation software was "record" or "other data" thus making it subject to IRS summons)
ASAT, Inc. v. Commissioner, 108 T.C. 147 (March 31, 1997) (section 6038A)
Zarate Barquero v. United States, 18 F.3d 1311 (5th Cir. 1994) (valid treaty summons issued under U.S.-Mexico TIEA)
Summary of Selected Civil Penalty Provisions
IRS Publication 519 - U.S. Tax Guide for Aliens
Rev. Proc. 97-22, 1997-13 I.R.B. 9 (Guidance on Electronic Records)
Karter, IRS Access to Computerized Records of Corporate Taxpayers, 87 J. Tax'n 162 (1997)
Rev. Proc. 91-38, 1991-2 C.B. 692 (Obtaining a Section 6038A Agreement)
Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) (Rev. December 2003)
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) (Rev. December 2000)
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