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Form 433-A Texas: What You Should Know

Texas Dept. of State Taxpayer Support Services If you have any questions, please call. The Department of Taxation is one of the most frequently visited sites on the IRS website. This site, as well as the Texas Taxpayer and Independent Tax Advocate (TTI AT) site, are designed to be one-stop shopping for all financial questions.  “It is not the right of the taxpayers to impose penalties in order to induce compliance with the law, but it is the duty of those who tax to prevent in the clearest and most efficient manner the misuse of the tax laws by the unqualified.” United States v. McEwan. The U.S. Supreme Court has established principles concerning the use of civil sanctions or criminal penalties to induce compliance with the law. U.S. Department of Justice, United States v. McEwan. Taxpayers who are informed have the option to file their tax returns. This system applies to all taxpayers. However, taxpayers who know they have income that is ineligible for the exemption or may be subject to tax liability because they have a net operating loss, or because they have underreported income by more than a certain amount may face a sanction after they file to have their penalties reduced. Taxpayers should carefully consider whether sanctions are warranted.

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