Second Circuit Decision in Chai v. Commissioner Says No Penalties When the IRS Failed to Obtain Written Approval
March 30, 2017
By Joel N. Crouch, Blog
On March 20th the U.S. Court of Appeals for the Second Circuit issued an opinion in Chai v. Commissioner that could impact every taxpayer who is disputing IRS penalties. A copy of the decision is here....
TIGTA Recommends That The IRS Pursue More Criminal Employment Tax Cases
March 27, 2017
By Joel N. Crouch, Blog
On March 21, 2017, the Treasury Inspector General for Tax Administration (TIGTA) issued a report entitled “A More Focused Strategy is Needed to Effectively Address Egregious Employment Tax Crimes” (here). The report...
New IRS Guidance Outlines the Procedures that Apply When a Taxpayer “Whistle Blows” on their Return Preparer
March 22, 2017
The IRS Small Business/Self-Employed Division issued a memorandum to all examination and collection personnel setting forth procedures that apply when a taxpayer alleges return preparer misconduct. The memorandum narrates a...