Supervisory Approval Requirement for Penalties - Michael Smeriglio

IRS Administrative Policy and Recent Litigation Weaken Supervisory Approval Requirement for Penalties

Article Published by: taxpayeradvocate.irs.gov In the past, I’ve written extensively about penalties – touching on topics of fairness, equity, and whether penalties are effective in promoting taxpayer compliance. See my 2014 Most Serious Problem and my 2008 study: A Framework for Reforming the Penalty Regime. Today,...

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