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Opportunities to Improve Timeliness of IRS Lien Releases (open access)

Opportunities to Improve Timeliness of IRS Lien Releases

Correspondence issued by the Government Accountability Office with an abstract that begins "Among the Internal Revenue Service's (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstanding tax debt. IRS exercises this power when it files a federal tax lien against the property of a taxpayer. As part of its tax collection activities, IRS reported filing more than 548,000 tax liens against taxpayer property in fiscal year 2003. Since a lien encumbers taxpayer property, IRS's ability to file a lien is a powerful tool in enforcing the tax laws. With this power, however, comes the responsibility to ensure that liens are released timely once taxpayers satisfy their tax debt. The Internal Revenue Code (IRC) addresses timeliness by requiring IRS to release liens within 30 days of the tax debt's satisfaction. If IRS fails to timely release federal tax liens, taxpayers can suffer undue hardship and burden. Because federal tax liens appear on commercial credit reports, (1) businesses may be unable to obtain necessary credit because lenders may assume they are bad credit risks, (2) individuals may miss an opportunity to buy a home or an automobile because they …
Date: January 10, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Los Alamos National Laboratory: Information on Security of Classified Data, Nuclear Material Controls, Nuclear and Worker Safety, and Project Management Weaknesses (open access)

Los Alamos National Laboratory: Information on Security of Classified Data, Nuclear Material Controls, Nuclear and Worker Safety, and Project Management Weaknesses

Correspondence issued by the Government Accountability Office with an abstract that begins "The Los Alamos National Laboratory (LANL), which is operated by the National Nuclear Security Administration (NNSA), is responsible for, among other things, designing nuclear weapons. Over the past decade, we have documented numerous security, safety, and project management weaknesses at NNSA's nuclear weapons complex, including LANL. In particular, LANL has experienced a series of high-profile security incidents that have drawn attention to the laboratory's inability to account for and control classified information and maintain a safe work environment. In July 2004, LANL's director declared a suspension--or stand-down--of laboratory operations to address immediate concerns, including the loss of classified computer disks. During the stand-down, laboratory teams identified more than 3,400 security and safety issues. As a result of systemic management concerns, and the fact that the laboratory contractor--the University of California--did not adequately address these problems, the Department of Energy (DOE) decided in 2003 to allow other organizations to compete for the management contract at LANL. The University of California, which had been the exclusive management and operating contractor since the 1940s, was replaced in June 2006 by Los Alamos National Security, LLC, (LANS). LANS is a consortium of …
Date: January 10, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Tax Credits: Characteristics of Tax Credit Properties and Their Residents (open access)

Tax Credits: Characteristics of Tax Credit Properties and Their Residents

Correspondence issued by the General Accounting Office with an abstract that begins "GAO provided information on the Low-Income Housing Tax Credit program, focusing on the characteristics of tax properties and their residents."
Date: January 10, 2000
Creator: United States. General Accounting Office.
System: The UNT Digital Library
[Meeting minutes: Jan 1989 Lesbian/Gay Political Coalition] (open access)

[Meeting minutes: Jan 1989 Lesbian/Gay Political Coalition]

Agenda for the January 1989 Lesbian/Gay Political Coalition meeting.
Date: January 10, 1989
Creator: Lesbian/Gay Political Coalition
System: The UNT Digital Library
[Historic Marker Application: Goodman Building] (open access)

[Historic Marker Application: Goodman Building]

Application materials submitted to the Texas Historical Commission requesting a historic marker for the Goodman Building, in Austin, Texas. The materials include the inscription text of the marker, original application, narrative, maps, newspaper clippings, and photographs.
Date: January 10, 1984
Creator: Texas Historical Commission
System: The Portal to Texas History
[Subscription Receipt, July 10, 1861] (open access)

[Subscription Receipt, July 10, 1861]

Subscription for Mr. Kennard detailing copper, powder, blankets and other things. The text appears to say "Gran[...] Te[x]t, Jny 10th 1861, A D Kinard To the Subscription of I.Seurl[oc]k & Co., Taken up in the following Articles To Wit..."
Date: January 10, 1861
Creator: I. Seurlock & Co.
System: The UNT Digital Library
[List of stores received from Lieutenant J. W. Alexander, January 10, 1863] (open access)

[List of stores received from Lieutenant J. W. Alexander, January 10, 1863]

List of supplies from Lt.J. W. Alexander to Hamilton K. Redway. Supplies include: jacket, blouses, trousers, shirts, drawers, boots, stockings, coats, ponchoes, blankets, canteens, tent sheets, etc.
Date: January 10, 1863
Creator: Alexander, John W.
System: The UNT Digital Library
[Receipt from Stephen H. Darden  to Levi Perryman, January 10, 1879] (open access)

[Receipt from Stephen H. Darden to Levi Perryman, January 10, 1879]

Receipt from Stephen Heard Darden to Levi Perryman, sheriff and tax collector, for $591.18.
Date: January 10, 1879
Creator: Darden, Stephen Heard
System: The UNT Digital Library
[Port Arthur Civilian Defense Card] (open access)

[Port Arthur Civilian Defense Card]

Card certifying A. J. Krohn as an air raid warden in Port Arthur, Texas. A head shot of Krohn and his fingerprint are visible on the front of the card. The text on the back of the card reads: "Port Arthur Civilian Defense Air Raid. This is to certify that A. J. Krohn has been duly appointed an air raid warden. This is his authority to carry out the duties given wardens by the chief air raid warden."
Date: January 10, 1942
Creator: unknown
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0292 (open access)

Texas Attorney General Opinion: GA-0292

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether section 1305.003(14) of the Texas Occupations Code exempts from state licensing requirements all persons performing electrical work for a private industrial business, even if a person is not an employee of the private industrial business (RQ-0233-GA)
Date: January 10, 2005
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-0391 (open access)

Texas Attorney General Opinion: GA-0391

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Whether a professional engineer may prepare all plans and specifications for a public building described in Occupations Code section 1051.703(a) without engaging the services of a licensed architect (RQ-0360-GA)
Date: January 10, 2006
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: DM-372 (open access)

Texas Attorney General Opinion: DM-372

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification; Whether a municipal court of record must impose court costs upon a juvenile offender who participates in a "teen court" program (RQ-761)
Date: January 10, 1996
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
[Status Report: Arts Committee - January 1977] (open access)

[Status Report: Arts Committee - January 1977]

Handwritten report for the Arts Committee of the San Antonio chapter of The Links, Inc. for January 10, 1977. The committee made immediate plans for 1977 and long-term plans for 1977-1978. In the immediate future, the chapter will sponsor an arts workshop for children and join the San Antonio Arts Council; within the next year, they would like to begin searching for a promising college student and artist to support financially and purchase artwork for display.
Date: January 10, 1977
Creator: Links, Inc. San Antonio Chapter.
System: The Portal to Texas History
Texas Attorney General Opinion: DM-281 (open access)

Texas Attorney General Opinion: DM-281

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification: Whether the State Board of Education is authorized to enact a regulation providing for the reduction of a school district's debt to the Texas School for the Blind and Visually Impaired and the Texas School for the Deaf from available school fund payment to the school district (RQ-585)
Date: January 10, 1994
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: DM-282 (open access)

Texas Attorney General Opinion: DM-282

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification: Whether a county must maintain a special and separate account for cash bail bond funds that the county receives pursuant to article 17.02 of the Code of Criminal Procedure and related questions (RQ-565)
Date: January 10, 1994
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: DM-283 (open access)

Texas Attorney General Opinion: DM-283

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification: Whether section 291.007 of the Local Government Code authorizes a county commissioner court to set a security fee of not more than five dollars to be taxed as court costs in each civil case filed in probate court, as well as in a county court, county court at law, and district court and related questions (RQ-613)
Date: January 10, 1994
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: DM-314 (open access)

Texas Attorney General Opinion: DM-314

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification; Whether the Department of Insurance may, pursuant to Insurance Code article 3.50-6A, license noninsurance entities that offer viatical settlement agreements, and related questions (RQ-663)
Date: January 10, 1995
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-9 (open access)

Texas Attorney General Opinion: GA-9

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether the wealth-reduction provisions of chapter 41 of the Texas Education Code apply to that portion of local property tax revenues attributable to a school district’s tax rate in excess of $1.50 per $100 valuation (RQ-0562-JC)
Date: January 10, 2003
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: GA-10 (open access)

Texas Attorney General Opinion: GA-10

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification: Whether the divestiture in section 12.152(b) of the Utilities Code applies to an interest under section 12.053(b)(1)(B) (RQ-0575-JC)
Date: January 10, 2003
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: M-188 (open access)

Texas Attorney General Opinion: M-188

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification: Whether certain insurance companies which pay a gross premium receipts tax are subject to limited sales and use tax.
Date: January 10, 1968
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: M-189 (open access)

Texas Attorney General Opinion: M-189

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification: Right of County Commissioners Court to erect cattle guards in lieu of gates under Article 6704, Vernon's Civil Statutes.
Date: January 10, 1968
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: M-190 (open access)

Texas Attorney General Opinion: M-190

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification: Whether Sec. 13(D) of the Clean Air Act of Texas (Chapter 727, Acts of the 60th Legislature, R. S. 1967) requires that a local government obtain Texas Air Control Board approval before it may institute a civil suit for penalties or for injunctive relief under Section 12 of said Act, and related questions.
Date: January 10, 1968
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: LO94-002 (open access)

Texas Attorney General Opinion: LO94-002

Letter opinion issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Dan Morales, regarding a legal question submitted for clarification: Whether the Sunset Act of the Government Code chapter 325, provides the exclusive means of reviewing the Public Utility Commission during the 73d Legislative Session and prevents interim legislative committees from studying the regulation of public utilities and the Public Utility Commission (ID# 22682)
Date: January 10, 1994
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History
Texas Attorney General Opinion: C-201 (open access)

Texas Attorney General Opinion: C-201

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Waggoner Carr, regarding a legal question submitted for clarification: Construction the Teacher Retirement System of Texas under stated facts.
Date: January 10, 1964
Creator: Texas. Attorney-General's Office.
System: The Portal to Texas History