Speaking assessment orders: ensure assessments contain articulated reasons rather than cryptic draft-based computations. The Board identifies a practice where ITOs compute total income by merely recording figures from the draft assessment or tagging IAC directions, resulting in cryptic, non-self-contained assessment orders. Commissioners are directed to curb this practice and ensure assessment orders are speaking, containing articulated reasons for income computation and relief to facilitate proper appellate review.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Speaking assessment orders: ensure assessments contain articulated reasons rather than cryptic draft-based computations.
The Board identifies a practice where ITOs compute total income by merely recording figures from the draft assessment or tagging IAC directions, resulting in cryptic, non-self-contained assessment orders. Commissioners are directed to curb this practice and ensure assessment orders are speaking, containing articulated reasons for income computation and relief to facilitate proper appellate review.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
