title: IRS alters approach to gift tax.
abstract: Very often the IRS asks taxpayers to "prove" certain items on their tax returns. A recent court case clarifies how much time the IRS has to request this proof for gift-tax returns. A discussion of this case, and a suggestion on how to better prove payment of income taxes, are contained in the following vignette.
authors.affiliation: Blackman Kallick Bartelstein, Certified Public Accountants/Consultants to Business, Houston, TX 77098.
authors.forename: D W
authors.initials: DW
authors.lastname: Bergeron
mesh_terms: D006801:Humans; D013660:Taxes; D014481:United States