A legislative history of the modern tax whistleblower program by Dean Zerbe
By: Zerbe, Dean
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Material type: 
ArticlePublisher: 2020Subject(s): EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ESTADOS UNIDOS | HISTORIA
In:
Tax Notes v. 169, n. 4, October 26, 2020, p. 561-569Summary: In this report, Zerbe provides insight into the legislative history and context of section 7623(b), which he argues clearly reflect congressional intent that the Tax Court use a de novo standard of review for whistleblower cases.
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| Artículos | IEF | IEF | OP 1820/2020/169/4-2 (Browse shelf) | Available | OP 1820/2020/169/4-2 |
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| OP 1820/2020/169/2 Tax Notes | OP 1820/2020/169/4 Tax Notes | OP 1820/2020/169/4-1 Conservation easements and development rights | OP 1820/2020/169/4-2 A legislative history of the modern tax whistleblower program | OP 1820/2020/169/5 Tax Notes | OP 1820/2020/169/5-1 Biden vs. Trump | OP 1820/2020/169/6 Tax Notes |
Resumen.
Disponible también en formato electrónico.
In this report, Zerbe provides insight into the legislative history and context of section 7623(b), which he argues clearly reflect congressional intent that the Tax Court use a de novo standard of review for whistleblower cases.
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