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2008年 01月 07日 ( 1 )

Taxpayers' Bill Of Rights III-3

Taxpayer Bill Of Rights IIIの後半部分です。

Examinations, Appeals, Collections and Refunds

We accept most taxpayer's returns as filed. If we inquire about your return or select it for examination, it does not suggest that you are dishonest. The inquiry or examination may or may not result in more tax. We may close your case without change; or, you may receive a refund.

Examinations (Audits) ここの二つの用語の使い分けがよくわからないのですね。いずれにしろ、税務調査の手法について書かれてます.

ここまで前振りで、調査があるからといって必ず増額処分がされるわけとは限らないと言ってます。運が良けりゃ、還付もあるよと。

The process of selecting a return for examination usually begins in one of two ways. First, we use computer programs to identify returns that may have incorrect amounts. These programs may be based on information returns, such as Forms 1099 and W2, on studies of past examinations, or on certain issues identified by compliance projects. Second, we use information from outside sources that indicates that a return may have incorrect amounts. These sources may include newspapers, public records, and individuals. If we determine that the information is accurate and reliable, we may use it to select a return for examination.

ここでは調査対象の選定について触れています。基本的に情報申告、過去の調査データの研究、その他のコンプライアンス・プロジェクトによるデータを下にしてコンピュータ・システムによって選定するのが第一。第二は、新聞、公的記録、個人からの情報提供も利用すると。
アメリカは、脱税情報の提供者に報奨金が出る国です。報奨金も見つかった脱税額に比例するというシステムであります。

Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. The following sections give an overview of how we conduct examinations.

以下で、調査手法について説明してます。

By Mail

We handle many examinations and inquiries by mail. We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. You can respond by mail or you can request a personal interview with an examiner. If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Please do not hesitate to write to us about anything you do not understand.

基本的には書面による机上調査だと。逆に対面調査はほとんどないということです。それから、IRSは、1億5千万余りの申告書を処理していますが、そのほとんどは給与所得者の概算控除による還付申告、つまり、日本でいうところの年末調整なのですね。
そして、ここで、Audit の対象なんていっているのは、基本的にはこの給与所得者の話です。もちろん、個人事業者や、大中小法人の調査も当然あるわけですけれど。

By Interview

If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. If you do not agree with these changes, you can meet with the examiner's supervisor.

対面調査は、納税者が望んだ場合及びIRSが望むものについては行われることになります。調査の日時、場所については、話合いによりお互いの都合の良いときと場所に変更可能です。
がさ入れ的な現況調査は当然ないわけです。

Repeat Examinations

If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination.

同じ年度の同じ事案については、原則として再調査は行われないことを確認しています。
ここも日本と違うところ、同一年課税年分についての再調査は二度やらない、というかやれない。ただ、同一年度かつ同一項目の同一項目という概念は不確定概念です。訴訟上争いのあるところなのです。

Appeals

If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of IRS. Most differences can be settled without expensive and time-consuming court trials. Your appeal rights are explained in detail in both Publication 5, Appeal Rights and Preparation of Protests for Unagreed Cases, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.

課税処分や徴収手続に異議があれば当然の権利として不服申立てをIRS内にある不服申立部門に行うことができます。

If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U.S. Tax Court, U.S. Court of Federal Claims, or the U.S. District Court where you live. If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. If the court agrees with you on most issues in your case, and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case.

訴願前置主義ではないので不服審査を経ずに行うことも可能ですが、いずれにしろ不服申立部門の判断に異議があれば、合衆国租税裁判所、連邦請求裁判所、連邦地方裁判所のいずれかを選択して訴訟を提起できます。

あと、限定条件付きですが、訴訟においては挙証責任が納税者側からIRS側に移る場合があることも書いてあります。
挙証責任の移動の前提として、不服申立てを経ることを前提としているのは、デュー・プロセス重視の考え方からでしょうが、当然といえば当然か。

Collections

Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. It describes:

• What to do when you owe taxes. It describes what to do if you get a tax bill and what to do if you think your bill is wrong. It also covers making installment payments, delaying collection action, and submitting an offer in compromise.

• IRS collection actions. It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property.
Publication 1660, Collection Appeal Rights for Liens, Levies, Seizures and Installment Agreement Terminations, explains your collection appeal rights.

徴収手続関連は、もとが違うので。ただ、違うからこそ検討が必要です。

Innocent Spouse Relief
Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. However, you may not have to pay the tax, interest, and penalties related to your spouse (or former spouse).
New tax law changes make it easier to qualify for innocent spouse relief and add two other ways for you to get relief. For more information, see Publication 971, Innocent Spouse Relief, and Form 8857, Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief).

善意の配偶者救済条項もアメリカ特有の税法が前提です。
夫婦合算申告制度が前提となっているから違うのですね。ただ、日本においても相続税等の連帯納付義務に関する部分等、不条理な規定があってそれが少なからざる問題を起こしているのも事実です。

Refunds

You may file a claim for refund if you think you paid too much tax. You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax whichever is later. The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds.

還付請求手続きについて触れています。日本では、還付申告は5年間できますが、更正の請求は、1年間の期間制限があります。このあたりは、課税徴収権の期間制限と比べると均衡を書いていると感じますね。

Taxpayer Bill Of Rights III-2の中のDeclaration of Taxpayer Rights、納税者の権利宣言の部分が一番重要なわけですが、一つずつ、おいおい検討するつもりです。
by nk24mdwst | 2008-01-07 18:31 | 租税法(アメリカ)