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)
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)
Summary of Selected Civil Penalty Provisions
IRS reminder re: Foreign Trust Reporting Requirements
Announcement 98-93, 1998-43 I.R.B. 1 (Request for Comments on Proposed Form 8865 and Instructions)
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)
Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation (Rev. December 2003)
Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts (2004)
Form 3520 Instructions (2004)
Form 3520-A Annual Information Return of Foreign Trust With a U.S. Owner (2004)
Form 3520-A Instructions (2004)
Form 1120, Schedule N Foreign Operations of U.S. Corporations (2005)
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations (Rev. December 2005)
Form 5471 Schedule J (Rev. December 2005)
Form 5471 Schedule M (Rev. December 2005)
Form 5471 Schedule N ((Rev. December 2004)
Form 5471 Schedule O (Rev. December 2005)
Form 5471 Instructions (Rev. December 2005)
Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (Rev. December 2004)
Form 8858 Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (December 2004)
Form 8858 Schedule M (December 2004)
Form 8858 Instructions (December 2004)
Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships (2004)
Form 8865, Schedule K-1 Partner's Share of Income, Credits, Deductions, etc. (2004)
Form 8865, Schedule O Transfer of Property to a Foreign Partnership (under section 6038B) (2004)
Form 8865, Schedule P Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (under section 6046A) (2004)
Instructions for Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships (2004)
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