How A Procedural Misstep Can Invalidate IRS Penalties

By Michael Chittenden and Michael Lloyd · June 20, 2019, 2:42 PM EDT

On remand from the U.S. Court of Appeals for the Eleventh Circuit, the U.S. Tax Court, in Romano-Murphy v. Commissioner,[1] determined that the failure of the Internal Revenue Service to provide...

To view the full article, register now.