Until now, the U.S. Court of Appeals for the Eleventh Circuit has not weighed in on the questions of what Internal Revenue Service supervisors may approve and when they may approve it.
6 minute read
"It may be wise for the IRS, as it currently does, to have a supervisor approve proposed tax penalties at an early juncture—long before they are assessed. But the text of the statute does not impose an earlier deadline."
September 15, 2022 at 02:50 PM
4 minute read
Until now, the U.S. Court of Appeals for the Eleventh Circuit has not weighed in on the questions of what Internal Revenue Service supervisors may approve and when they may approve it.
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