United States Tax Court Decision for the Week-Trust Fund Recovery Penalty & IRS Abuse of Discretion

A recent Tax Court decision was reported dealing with Trust Fund Recovery Penalty and IRS Abuse of Discretion.  J.  Frank Best, Certified Public Accountant and United States Tax Court Litigator in…

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United States Tax Court Decision for the Week – You be the Judge

The United States Tax Court Dismisses Untimely Petition Challenging Collection The Tax Court dismissed for lack of jurisdiction a couple's petition challenging a collection determination, finding that it wasn't filed…

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