Roosevelt Standard | 1955-10-06 | Page 2 | New Leaflet Will Explain Tax Data

Kew Leaflet Villi Explain Tax Data The methods by which a small business owner can appeal the Internal In-ternal Revenue Service findings on his income tax are explained in a new leaflet announced today by Harold R. Smethill's, regional director of the Small Business Administration Ad-ministration for this area. "When a small business owner files his income tax return he has usually made his own calculation of income subject to tax with or without the aid of an accountant or lawyer," Mr. Smethills said. "But his tax liability is not officially determined until - his return has been examined by the Internal Revenue Service." The leaflet gives detailed explanations ex-planations of the various steps in the appeal procedure. Subjects discussed dis-cussed are: Preliminary findings by the Internal Revenue Service; the formal protest; appellate procedure proced-ure and the tax court; procedure to follow after the 90-day period, and the U. S. Court system. The leaflet, "Appeal Procedure for Income Tax Cases" is No. 64 in the Small Business Administra tion's Series of Management Aids and can be obtained upon request from all the agency's field offices.