ACCOUNTING FOR VIOLENCE: A TAXING JOB

Employees of the Internal Revenue Service (IRS) have often been the target of various acts of violence. This paper will outline the IRS definitions for violent acts. These definitions will be followed by case examples from the 1980s through 2023 which attempt to demonstrate the types of assault, thr...

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Veröffentlicht in:Journal of business and educational leadership 2024-04, Vol.14 (1), p.74-89
Hauptverfasser: McLanahan, Michael L, King, Darwin L, Case, Carl J
Format: Artikel
Sprache:eng
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Zusammenfassung:Employees of the Internal Revenue Service (IRS) have often been the target of various acts of violence. This paper will outline the IRS definitions for violent acts. These definitions will be followed by case examples from the 1980s through 2023 which attempt to demonstrate the types of assault, threats, and intimidation, the agency and its employees have been subjected to. This paper will conclude by examining reports from the US. Treasury Inspector General for Tax Administration (TIGTA) to outline various strategies and recommendations designed to aid IRS employees who find themselves encountering taxpayers who may wish these agents harm.
ISSN:1948-6413
2152-8411