In theory the IRScould later audit the "neutral" folks and assess a tax, but there's little evidence this happened.

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The purpose of the notice is to let you know that the IRS intends to assess a tax deficiency.

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Roberts, however, wrote in the majority opinion that Congress exercised an authority it held to assess a tax, rather than create any new taxing authority.

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Most states assess corporate income tax on a formula that weighs a sales percentage, a payroll percentage and a property percentage.

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Connecticut is one of only 18 states that assess personal property tax on motor vehicles, according to David Brunori, a public policy professor at George Washington University and contributing editor of State Tax Notes.

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