2024-04-29 No Minimum Attention Required for Supervisor Approval of Penalties per Tax Court
This week we look at:
Final regulations issued on credit transfer provisions of the Inflation Reduction Act
Tax Court rules the law does mandate a minimum level of attention by a supervisor when approving a proposed penalty
IRS announces the end of the Direct File pilot and will announce the next steps shortly
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A PDF with this week’s slides and links to citations can be downloaded below.