Steven Miller | |
---|---|
Commissioner of Internal Revenue | |
Acting | |
In office November 10, 2012 –May 22, 2013 | |
President | Barack Obama |
Preceded by | Douglas Shulman |
Succeeded by | Daniel Werfel (Acting) |
Personal details | |
Born | 1956 (age 66–67) |
Education | University of Maryland,College Park (BA) George Washington University (JD) Georgetown University (LLM) |
Steven T. Miller (born c. 1956) is a former American government official who served as the acting Commissioner of Internal Revenue from 2012 to 2013.
He has Bachelor of Arts degree from the University of Maryland,a Juris Doctor degree from George Washington University,and a Master of Laws degree in taxation from Georgetown University Law School. [1] [2]
During his career at the IRS he was acting Assistant Commissioner and Special Assistant to the Assistant Commissioner,Employee Plans/Exempt Organizations;Commissioner of the Tax Exempt and Government Entities Division;Commissioner of the Large Business and International Division;and Deputy Commissioner for Services and Enforcement. [1] [2]
Miller became acting IRS commissioner on November 9,2012,the day after Barack Obama was elected to a second term when Doug Shulman stepped down saying he did not want a second five-year term. Miller submitted his resignation on May 15,2013,in the wake of the 2013 IRS scandal in which the Treasury Inspector General for Tax Administration released an audit report confirming that the IRS used inappropriate criteria to identify potential political cases on 501(c)(4) applications. Some of these included organizations with Tea Party in their names. [3] [4] [5] [6] [7]
He later joined the tax advisory firm alliantgroup as national director of tax.
John Andrew Koskinen is an American businessman and public official. He served as the non-executive chairman of Freddie Mac from September 2008 to December 2011,retiring from the board in February 2012. On December 20,2013,Koskinen was confirmed by the U.S. Senate to head the Internal Revenue Service (IRS) as Commissioner of Internal Revenue. On December 23,2013,Koskinen was sworn in as the 48th IRS Commissioner after being nominated by President Barack Obama. His term ended on November 12,2017,with David Kautter becoming his interim replacement,followed by Charles P. Rettig as his permanent replacement.
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS),an agency within the United States Department of the Treasury.
Fred T. Goldberg Jr. is an American tax lawyer who has served in high-ranking positions in the United States Government,including holding the position of Commissioner of Internal Revenue.
A 501(c)(3) organization is a United States corporation,trust,unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US.
In economics,a gift tax is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is imposed when someone gives something of value to someone else. The transfer must be gratuitous or the receiving party must pay a lesser amount than the item's full value to be considered a gift. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction,and international comparison of rates is complex and fluid.
Douglas H. "Doug" Shulman is president and chief executive officer of OneMain Financial. Shulman is a former U.S. commissioner of Internal Revenue.
Form 990 is a United States Internal Revenue Service (IRS) form that provides the public with financial information about a nonprofit organization. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Certain nonprofits have more comprehensive reporting requirements,such as hospitals and other healthcare organizations.
Potentially Dangerous Taxpayer (PDT) is a government designation assigned by the Internal Revenue Service (IRS) to taxpayers of the United States of America whom IRS officials claim have demonstrated a capacity for violence against employees of the IRS or other government agencies,contractors or their families. Suspected PDT cases are handled by the Treasury Inspector General for Tax Administration.
The Internal Revenue Service (IRS) is the revenue service for the United States federal government,which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code,the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue,who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers;pursuing and resolving instances of erroneous or fraudulent tax filings;and overseeing various benefits programs,including the Affordable Care Act.
The Treasury Inspector General for Tax Administration (TIGTA) is an office in the United States Federal government. It was established in January 1999 in accordance with the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to provide independent oversight of Internal Revenue Service (IRS) activities. As mandated by RRA 98,TIGTA assumed most of the responsibilities of the IRS' former Inspection Service.
A Registered Tax Return Preparer is a former category of federal tax return preparers created by the U.S. Internal Revenue Service (IRS).
In 2013,the United States Internal Revenue Service (IRS),under the Obama administration,revealed that it had selected political groups applying for tax-exempt status for intensive scrutiny based on their names or political themes. This led to wide condemnation of the agency and triggered several investigations,including a Federal Bureau of Investigation (FBI) criminal probe ordered by United States Attorney General Eric Holder. Conservatives claimed that they were specifically targeted by the IRS,but an exhaustive report released by the Treasury Department's Inspector General in 2017 found that from 2004 to 2013,the IRS used both conservative and liberal keywords to choose targets for further scrutiny.
Daniel I. Werfel is an American government official who has served as Commissioner of Internal Revenue since March 2023. He was formerly a Managing Director and Partner at Boston Consulting Group (BCG) from 2014 to 2023,acting Commissioner of Internal Revenue in 2013,and Controller of the Office of Management and Budget from 2011 to 2013.
Lois Gail Lerner is an American attorney and former United States federal civil service employee. Lerner became director of the Exempt Organizations Unit of the Internal Revenue Service (IRS) in 2005,and subsequently became the central figure in the 2013 IRS targeting controversy in the targeting of politically aligned groups,either denying them tax-exempt status outright or delaying that status until they could no longer take effective part in the 2012 election. On May 10,2013,in a conference call with reporters,Lerner apologized that Tea Party groups and other groups had been targeted for audits of their applications for tax-exemption. Both conservative and liberal groups were scrutinized. Only three groups—all branches of the Democratic group Emerge America—had tax exemptions revoked. Lerner resigned over the controversy. An investigation by the U.S. Department of Justice and Federal Bureau of Investigation,completed in 2015,found "substantial evidence of mismanagement,poor judgment and institutional inertia" but "found no evidence that any IRS official acted based on political,discriminatory,corrupt,or other inappropriate motives that would support a criminal prosecution".
The bill H.Res. 565,official title "Calling on Attorney General Eric H. Holder,Jr.,to appoint a special counsel to investigate the targeting of conservative nonprofit groups by the Internal Revenue Service," was passed by the United States House of Representatives during the 113th United States Congress. The simple resolution asks U.S. Attorney General Eric Holder to appoint a special counsel to investigate that 2013 IRS scandal. The Internal Revenue Service revealed in 2013 that it had selected political groups applying for tax-exempt status for closer scrutiny based on their names or political themes.
H.Res. 574,officially titled Recommending that the House of Representatives find Lois G. Lerner,Former Director,Exempt Organizations,Internal Revenue Service,in contempt of Congress for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform,is a simple resolution that passed in the United States House of Representatives during the 113th United States Congress. The resolution is in response to the testimony of Lois Lerner,a former Internal Revenue Service (IRS) employee,who was at the center of the then-ongoing 2013 IRS controversy over the agency's targeting of selected political groups applying for tax-exempt status. The resolution holds Lois Lerner in contempt of Congress for refusing to testify at a congressional hearing.
Michael J. Desmond is an American tax attorney and former federal government official. He previously served as the 48th Chief Counsel of the U.S. Internal Revenue Service (IRS) and Assistant General Counsel in the Department of the Treasury. He was confirmed by the Senate on February 27,2019 and began serving as Chief Counsel on March 4,2019. Shortly before the Inauguration of Joe Biden,Desmond resigned from his position as Chief Counsel effective January 20,2021,succeeded by Acting Chief Counsel William M. Paul.
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