Current Federal Tax Developments

Keeping CPAs Up to Date on Tax Matters

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2023-10-30 Boyle Decision Applies to Electronic Filing

October 29, 2023 by Ed Zollars, CPA

This week we look at

  • Taxpayers can’t rely on paid preparer as reasonable cause for late filing, even when using electronic filing

  • IRS could assert negligence penalty (and obtain supervisory approval) after failing to obtain approval for substantial underpayment penalty

  • IRS makes “temporary” electronic signature program permanent by moving it into the Internal Revenue Manual

An audio only version of this week’s update can be streamed or downloaded below:

The slides and links to documents for this week’s update can be downloaded at:

2023-10-30 Current Federal Tax Developments

October 29, 2023 /Ed Zollars, CPA
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