In proceeding involving issue of fraudulent intent to evade tax, government bears burden of proof by clear and convincing evidence. 26 U.S.C. § 7454. Ah San v. Lutali, 4 A.S.R.2d 177.
Normal three year statute of limitations for collection of delinquent taxes expands to six years when taxpayer failed to report over 25 percent of his includible gross income in tax return. 26 U.S.C. § 6501(e)(1)(A). Ah San v. Lutali, 4 A.S.R.2d 177.
Under rules governing tax litigation, a party may amend pleadings by leave of court which shall be given freely when justice requires. Tax Court Rule 41. King v. Commissioner of Revenue, 7 A.S.R.2d 90.
Territorial legislature has incorporated by reference the United States Internal Revenue Code, 26 U.S.C., for income taxation in American Samoa. A.S.C.A. § 11.0403. Klauk v. American Samoa Government, 13 A.S.R.2d 52.
Power of levy and distraint over a taxpayer's property may be invoked without intervention of judicial process, on the theory that the taxpayer has already had the opportunity to invoke administrative and judicial remedies. 26 U.S.C. § 6331(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
Government must issue a statutory notice of deficiency (90-day letter) by registered mail before assessing or collecting any deficiency, and is expressly prohibited from such assessment or collection until it has done so. 26 U.S.C. §§ 6212(a), 6213(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
According to Tax Court rule, a 90-day notice must have been issued for the court to have jurisdiction in a deficiency proceeding initiated by a taxpayer. United States Tax Court Rule 13(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
Deficiency proceedings, which allow a taxpayer to litigate the government's determination of a deficiency before paying such deficiency, are an essential part of the statutory scheme. 26 U.S.C. § 6213(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
Before the government can distrain and seize a taxpayer's property, it must validly assess a deficiency by preparing and sending a 90-day statutory notice to the taxpayer before the statute of limitations expires. 26 U.S.C. §§ 6212(a), 6501(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
For a court to have jurisdiction over a suit to recover taxes erroneously or illegally assessed or collected, the government must have assessed such taxes and the taxpayer must have timely filed a refund claim with the Tax Office. 26 U.S.C. § 7422. Klauk v. American Samoa Government, 13 A.S.R.2d 52.
A taxpayer may sue and enjoin the government from levying on, distraining, or seizing property under the authority of purported deficiency assessments where the government did not issue a 90-day statutory notice of deficiency. 26 U.S.C. § 6213(a). Klauk v. American Samoa Government, 13 A.S.R.2d 52.
That's a sample of
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