id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-357	Soled, Jay A.	Call for the Gradual Phase-Out of All Paper Tax Information Statements	2022	30	.pdf	application/pdf	12752	553	45	To enable taxpayers to complete their tax returns in a timely fashion (e.g., March 15 in the case of calendar year corporate taxpayers and April 15 in the case of individual taxpayers),26 most forms of tax information statements must be issued to payees by January 31.27 To enable the IRS to monitor taxpayer compliance, tax information returns are generally due to the agency by February 28 if submitted in paper form28 or by March 31 if submitted electronically.29 To ensure compliance with the foregoing rules, Congress has instituted an elaborate penalty system pertaining to the issuance of timely and accurate information statements to payees and tax information returns to the government. TCHARITY REALLY DOES BEGIN AT HOME: FLORIDA TAX REVIEW Volume 10 2010 Number 5 345 CALL FOR THE GRADUAL PHASE-OUT OF ALL PAPER TAX INFORMATION STATEMENTS by Jay A. Soled* For nearly a century, tax information statements such as Form W-2s and Forms 1099 have dominated the tax administration process, ensuring taxpayer compliance and providing a mechanism for IRS oversight.	cache/ftr-357.pdf	txt/ftr-357.txt