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.
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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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