Tax Enforcement under the Internal Revenue Code of the United States – A Study from a Comparative Law Viewpoint

• Main Authors: Ho-Gin Hsieh, 謝和金
• Other Authors: Wei-Ta Pan
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/16878914408899077723

碩士 === 東吳大學 === 法律學系 === 98 === This thesis uses several methods including the comparative method and induction, and the subject is tax law enforcement under the Internal Revenue Code of the United States. The ultimate goal of this study, as it emphasizes, is to do research on the law enforcement in the United States and borrow lessons to suggest ways for improvement on closing legal loopholes to strengthen tax law enforcement in the R.O.C. Tax law enforcement under the Internal Revenue Code of the United States has always placed strong emphasis on the right to a remedy and maintaining dignity under the Constitution. Hence it is necessary to discuss how tax enforcement reflects the impacts of judicial review and separation of powers. In regard to administrative penalties, generally when an obligor fails to pay administrative penalties, the Federal government agencies should refer the case to the U.S. Department of Justice to initiate court proceeding for enforcement. However, for enforcement of unpaid assessed tax and penalty under the Internal Revenue Code of the United State, the Internal Revenue Service is authorized with the self-executing right and may petition the U.S. Department of Justice to bring cases in the Federal district courts against taxpayers for federal tax lien enforcement. Therefore, the IRS’ principle of tax assessment, determination on penalties, enforcement of federal tax lien upon real and personal properties, all methods of self-executing, the relation between bankruptcy proceeding and tax enforcement proceeding, and tax criminal investigation procedure and court proceedings of the Federal courts are all relevant issues discussed in this thesis. A comparison of tax law enforcement in the R.O.C. versus in the U.S. indicates that our tax law enforcement has its advantages and shortcomings. Hence, by applying the aforesaid comparative method, induction and so forth, this thesis concludes with suggestions for amendments to the Articles 9 and 17 of the Administrative Execution Law, Articles 33-2, 34-1, 48 and 119 of Compulsory Execution Act, Articles 103 and 154 of Bankruptcy Law, Article 28 of Administrative Penalty Act, Article24 of Tax Collection Act, Article 356 of Criminal Code, and Articles 253-2, Article 299, paragraph 2 （3）and Articles 470 and 471 of Code of Criminal Procedure. On the contrary, right for appeal and suit are granted for taxpayer in the procedure of judicial in order to protect their right. In judicial review under the flow channels that is the characterization of human right attention. Therefore, the concept of property subject to mandatory disposition, or prohibition for departure or arrest, custody by law, the basic material balance of interests would result that is hard to prevent any accusations of human right. The United States respect for human rights, but a complete enforcement of the tax, penalty and strict restriction, which is still can not be harmful to the human rights of their country's great reputation. Certainly, doing research on U.S. law enforcement is not the goal itself. Rather, by comparing law enforcement in the R.O.C. versus in the U.S., the study aims to identify legal loopholes and defects, if any, in regard to law enforcement in the R.O.C. and make suggestions that may lead to amendments to relevant laws to achieve the ultimate goal of justice and fairness of law enforcement. Key Words:separation of powers, judicial review, delegation, legal loophole, the Internal Revenue Code of the United States, the Internal Revenue Service of the United States, the Department of Justice of the United States, obligor, taxpayer, file a tax return, assessment of tax, assessment of tax, assessment of penalty,. interest, statute of limitation, civil fine, criminal fine, enforcement proceeding, self-executing, refund of an overpayment,federal tax lien, federal tax lien attach to all real and personal property, notice, levy, property exempt from levy, auction, summon, depart, installment agreement, conference, suit, claim, summary judgment, writ, contempt of court, bankruptcy proceeding.