The tax court swings back penalties under section 6038(b)(1) by Darren J. Mills
By: Mills, Darren J
.
Material type: 
TextSubject(s): TRIBUNALES | SANCIONES | RECLAMACIONES Y RECURSOS
In:
Tax Notes International v. 117, n. 4, January 27 2025, p. 581-586Summary: In this article, Mills examines the recent decision in Mukhi, in which the Tax Court reasserted its determination that the IRS lacks authority to assess information reporting penalties under section 6038(b), and he argues that taxpayers should consider filing protective claims to preserve their right to a refund.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2025/117/4-3 (Browse shelf) | Available | OP 138-Bis/2025/117/4-3 |
In this article, Mills examines the recent decision in Mukhi, in which the Tax Court reasserted its determination that the IRS lacks authority to assess information reporting penalties under section 6038(b), and he argues that taxpayers should consider filing protective claims to preserve their right to a refund.
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