Recklessness Does Not Amount to Willfully Understating Tax By a Preparer
In the case of Rodgers v. United States, 123 AFTR 2d 2019-2294[1], the Ninth Circuit Court of Appeals agreed that the District Court had applied the wrong standard in determining if a preparer penalty applied. But, as will become clear, that doesn’t mean the preparer will fare any better when the case goes back to the District Court to have the proper standard applied.
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