Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Statement of Joint Cooperation Regarding Abusive Tax Transactions

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

IR-2004-35, March 15, 2004

The commissioners of the tax administrations of Australia, Canada, the United Kingdom and the United States have begun discussions to form a joint task force to increase collaboration and coordinate information about abusive tax transactions.

The tax commissioners share a number of common challenges with respect to abusive tax transactions. While the tax administrations operate primarily within their own borders, many abusive tax transactions employ strategies that cross borders, and many of the promoters of these transactions operate globally without regard to national boundaries. Setting up a joint task force would enable the four countries to:

  • Share expertise, best practices and experiences in the field of tax administration to identify and better understand abusive tax transactions and emerging schemes, as well as those who promote them.
  • Exchange information about specific abusive transactions and their promoters and investors within the framework of the countries’ existing bilateral tax treaties.
  • Carry out their individual abusive tax transaction enforcement activities more effectively and efficiently.

“This is an unprecedented step in the battle against the plague of abusive tax transactions,” said IRS Commissioner Mark W. Everson.

The commissioners of the four tax administrations agreed to meet in Washington in the next month to finalize a plan to launch this initiative.

Subscribe to IRS Newswire