Tax Controversy Corner - A Limit on the IRS's Prerogative to Change its Mind: Reliance on a Prior No-Change Letter as a Defense to Penalties
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Published:2016
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ISSN:1556-5068
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Container-title:SSRN Electronic Journal
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language:en
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Short-container-title:SSRN Journal
Author:
Brackney Megan L.
Reference34 articles.
1. author index volume 45 1997 All rights reserved
2. Scientia
3. Good-faith reliance on the advice of an independent and competent professional as to the tax treatment of an item may constitute reasonable cause;Id;See Neonatology Associates, P.A,2002