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| 003 | ES-MaIEF | ||
| 005 | 20250603125002.0 | ||
| 007 | ta | ||
| 008 | 250603t2025 xxu||||| |||| 00| 0 eng d | ||
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| 100 | 1 |
_972634 _aMills, Darren J. |
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| 245 | 1 | 4 |
_aThe tax court swings back _bpenalties under section 6038(b)(1) _c by Darren J. Mills |
| 520 | _aIn 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. | ||
| 650 | 4 |
_948613 _aTRIBUNALES |
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| 650 | 4 |
_948343 _aSANCIONES |
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| 650 | 4 |
_948202 _aRECLAMACIONES Y RECURSOS |
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| 773 | 0 |
_9173122 _oOP 138-Bis/2025/117/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 4, January 27 2025, p. 581-586 |
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| 942 | _cART | ||