Procedural due process and international information reporting by Frank Agostino, Phillip J. Colasanto and Inhyuik Yoo
By: Agostino, Frank
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Contributor(s): Colasanto, Phillip J | Yoo, Inhyuk.
Material type: 
ArticlePublisher: 2021Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | ADMINISTRACION TRIBUTARIA | INFRACCIONES Y SANCIONES TRIBUTARIAS | MULTAS | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 2, January 11 2021, p. 161-173Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/2-2 (Browse shelf) | Available | OP 138-B/2021/101/2-2 |
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.
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