Chapter 2 is all about how the tax system in the United States functions. The Internal Revenue Code (legislated by Congress) is the highest tax authority in the country. The Internal Revenue Service (IRS) enforces the tax laws. And if there is a disagreement between the taxpayer and the IRS, the matter may be litigated in court.
Then you have tax professionals that represent taxpayers before the IRS. Tax professionals are bound by standards established by both the IRS and the American Institute of Certified Public Accountants (AICPA). Two questions: Do you think there are enough protections and resources for the taxpayer when dealing with the IRS? What surprised you the most about the tax practice environment? For more information read this:https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_1