There is no legal basis for assessing employment tax, penalties, or interest with respect to such worker for a prior period.

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The IRS has had a general program of voluntary disclosure for decades as well as various programs aimed at assessing particular tax issues.

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In France, they have floated the idea of just assessing wealth a 1% tax.

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Spending by such groups has increased, and Shulman testified that the increased workload on IRS officials tasked with assessing tens of thousands of new requests for tax-exempt status contributed to the targeting problem.

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The case was just one example of the aggressive drive that the Indian tax authorities have embarked on in assessing taxes on transactions that they believe have a nexus with India, and how they continue to repeatedly attempt to narrow the protection afforded by tax treaties with other countries, namely Mauritius.

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