2000 Miscellaneous IRS Documents
These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.
Miscellaneous IRS Documents are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
 | | Court Decisions | Bulletin | Date of IRB | | | Ct. D. 2068(PDF, 42K) | IRB #2000-28(HTML) | July 10, 2000 | | Claims in bankruptcy court. The Supreme Court has affirmed that when the substantive law creating a tax obligation puts the burden of proof on a taxpayer, the burden of proof on the tax claim in bankruptcy court remains with the taxpayer. | | Ct. D. 2067(PDF, 35K) | IRB #2000-15(HTML) | April 10, 2000 | | Liens. The Supreme Court has held that when determining what is property for purposes of federal tax liens, the Code provides that state law determines the taxpayer's rights or interest, but federal law determines whether those rights or interests constitute "property" or "rights to property." Drye v. United States. | | Ct. D. 2066(PDF, 27K) | IRB #2000-15(HTML) | April 10, 2000 | | Tax considered paid. Remittances of estimate tax and withholding tax are deemed paid on the due date of the taxpayer's income tax return under section 6513 of the Code. | | | Delegation Orders | Bulletin | Date of IRB | | | Del. Order 264(PDF, 11K) | IRB #2000-51(HTML) | Dec. 18, 2000 | | This delegation of authority relates to the authority to offer and accept settlement offers and to execute closing agreements made under the Targeted Jobs Tax Credit initiative. | | Del. Order 5(PDF, 11K) | IRB #2000-51(HTML) | Dec. 18, 2000 | | This delegation of authority lists the specific order of succession and designation to act as Commissioner of Internal Revenue Service. | | | Railroad Retirement Board Report Quarterlys | Bulletin | Date of IRB | | | Railroad Retirement Board 4th Quarter(PDF, 34K) | IRB #2000-42(HTML) | Oct. 16, 2000 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning October 1, 2000. | | Railroad Retirement Board 3rd Quarter(PDF, 26K) | IRB #2000-29(HTML) | July 17, 2000 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning July 1, 2000. | | Railroad Retirement Board 2nd Quarter(PDF, 24K) | IRB #2000-28(HTML) | July 10, 2000 | | Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning April 1, 2000. | | Railroad Retirement Board 1st Quarter(PDF, 6K) | IRB #2000-9(HTML) | Feb. 28, 2000 | | Railroad retirement; 1st Quarter-99; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning January 1, 2000. | | | Social Security Contribution & Benefit Bases | Bulletin | Date of IRB | | | Social Security(PDF, 8K) | IRB #2000-52(HTML) | Dec. 26, 2000 | | 2001 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2001 and self-employment income earned in taxable years beginning in 2001, and (2) the domestic employee coverage threshold amount for 2001. | | | Tax Conventions | Bulletin | Date of IRB | | | Bahrain(PDF, 161K) | IRB #2000-46(HTML) | Nov. 13, 2000 | | The bilateral agreement between the United States and the State of Bahrain, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, is set forth. | | Saudi Arabia(PDF, 148K) | IRB #2000-22(HTML) | May 30, 2000 | | The bilateral agreement between the United States and the Kingdom of Saudi Arabia, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, is set forth. |
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