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Posted by Dick Adams on March 6, 2008, 10:34 am
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CHARTER: misc.taxes.moderated
Misc.taxes.moderated is for the discussion of taxes, including,
but not limited to, proposed and existing tax laws, regulations
and procedures, among professional tax practitioners and other
interested persons, and for answering queries concerning taxes.
This newsgroup is intended to provide a home for well-tempered
discussions, including, but not limited to, the following
subjects:
1. Current developments in tax law including but not limited
to, court decisions, legislative enactments, and executive
actions with tax implications, and proposed laws and actions.
2. The content and effects of existing tax laws, and rulings of
courts at all levels.
3. Professional ethics and professional discipline of tax
professionals.
4. Problems encountered by tax practitioners that may be of
interest to the tax community.
5. First-person anecdotes and commentary by non-practitioners
concerning encounters they have had with tax practitioners,
the IRS, the courts or other entities which administer
taxes.
6. Queries (including those from non-practitioners) concerning
the content of the tax law, and replies to those posts, so
long as the context of the exchange makes it clear that
**specific legal tax advice is not being provided**.
Responses will be posted in the newsgroup and not sent by
E-mail, so that the response can benefit from peer review
by others in the group.
7. Tax humor (There is such a thing).
The ordering above is for convenience only and does not reflect a
preference ordering among the various topics.
The role of the Moderator
=========================
8. Although no legal relationships are created by this
document, the moderator is expected to act as if she or he
were in a fiduciary relationship with persons reading and
posting.
9. The moderator will not permit posts offering tax advice for
remuneration. This rule is not intended to prevent
individuals from publicizing the existence of non-profit
organizations which provide tax counseling and tax
representation.
10. The moderator will use his or her discretion to decide when
discussions drift too far from 'tax' content, and will close
threads accordingly. The moderator will request voluntary
compliance before taking such actions and will post a notice
notifying the group of any such actions
11. The moderator is encouraged to return posts to senders,
perhaps with a suggestion of a more appropriate newsgroup,
if the posts are those that he or she believes more properly
belong in another newsgroup.
12. The moderator will not allow posts that deal with general
questions of social policy unless they make specific
reference to existing or proposed tax legislation.
13. The moderator will have discretion to reject posts
containing assertions about the current state of tax law
which he or she believes are plainly inaccurate. Any
failure of the moderator to exercise this discretion does
not signify the moderator's agreement with or approval of
the post.
14. The moderator will have discretion to reject posts which
are unduly repetitive and/or contain personal attacks on
previous postors. Any failure of the moderator to exercise
this discretion does not signify the moderator's agreement
with or approval of the post.
15. A committee of tax professionals will be established by
the moderator to act as an appeal comittee to consider any
appeals to the moderator's rulings. Appeals should be
directed to the moderator who will pass them on to the
reviewing committee.
Moderator Selection and Replacement
===================================
16. A moderator serves until she or he resigns. A moderator
may resign at any time. The moderator is requested to
give the group adequate notice in order to ensure an
orderly transition.
17. The moderator may designate a substitute moderator to serve
for periods of not more than four consecutive weeks or more
than two months per calendar year.
18. A sole moderator may appoint one or more co-moderators.
Moderators may share their duties in any manner mutually
acceptable. In the event that the group has multiple
moderators, all references to a sole moderator in the above
paragraphs shall apply to all of the the moderators,
collectively, if the context permits.
19. A resigning moderator, whether or not she/he is a sole
moderator, selects his/her successor. Moderators are
requested to consider the opinions of readers of the group
when choosing their successors. A resigning co-moderator
may, with the unanimous consent of the other moderators,
choose not to appoint a successor.
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