Solutions Manual For Federal Tax Research 13th Edition By Roby Sawyers, Steven Gill

Solutions Manual For Federal Tax Research 13th Edition By Roby Sawyers, Steven Gill

CHAPTER 1 INTRODUCTION TO TAX PRACTICE AND ETHICS DISCUSSION QUESTIONS 1-1. In the United States, the tax system is an outgrowth of the following 昀椀ve disciplines: law, accounting, economics, political science, and sociology. The environment for the tax system is provided by the principles of economics, sociology, and political science, while the legal and accounting 昀椀elds are responsible for the system‘s interpretation and application. Each of these disciplines a昀昀ects this country‘s tax system in a unique way. Economists address such issues as how proposed tax legislation will a昀昀ect the rate of in昀氀ation or economic growth. Measurement of the social equity of a tax and determining whether a tax system discriminates against certain taxpayers are issues that are examined by sociologists and political scientists. Finally, attorneys are responsible for the interpretation of the taxation statutes, and accountants ensure that these same statutes are applied consistently.****8880() Page 4 1-2. The other major categories of tax practice in addition to tax research are as follows:  Tax compliance  Tax planning  Tax litigation Page 5 1-3. Tax compliance consists of gathering pertinent information, evaluating and classifying that information, and 昀椀ling any necessary tax returns. lOMoARcPSD|14985576 Page 1-2 SOLUTIONS MANUAL Compliance also includes other functions necessary to satisfy governmental requirements, such as representing a client during an Internal Revenue Service (IRS) audit.