Agostino, Frank
Procedural due process and international information reporting / by Frank Agostino, Phillip J. Colasanto and Inhyuik Yoo .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the source of the IRS's authority to assess and collect foreign information reporting penalties, and they examine whether taxpayers have a prepayment right to challenge the IRS's position.
INTERCAMBIO DE INFORMACION TRIBUTARIA
ADMINISTRACION TRIBUTARIA
INFRACCIONES Y SANCIONES TRIBUTARIAS
MULTAS
ESTADOS UNIDOS
Colasanto, Phillip J.
Yoo, Inhyuk
Tax Notes International 1048-3306v. 101, n. 2, January 11 2021, p. 161-173
Procedural due process and international information reporting / by Frank Agostino, Phillip J. Colasanto and Inhyuik Yoo .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore the source of the IRS's authority to assess and collect foreign information reporting penalties, and they examine whether taxpayers have a prepayment right to challenge the IRS's position.
INTERCAMBIO DE INFORMACION TRIBUTARIA
ADMINISTRACION TRIBUTARIA
INFRACCIONES Y SANCIONES TRIBUTARIAS
MULTAS
ESTADOS UNIDOS
Colasanto, Phillip J.
Yoo, Inhyuk
Tax Notes International 1048-3306v. 101, n. 2, January 11 2021, p. 161-173