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

Unsubstantiated Business Deductions Denied; Penalties Upheld A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public…

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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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