2017-06-12 Limits on Privilege
Current Federal Tax Developments for the week of June 12, 2017 - Limits on Privilege. Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute.
This week we look at the following developments
- IRS creates automatic relief for some late portability elections
- IRS has the authority to mandate use of PTINs-but the agency can’t charge for them
- SMLLC partner forces partnership into TEFRA examination regime
- Neither FATP privilege nor fifth amendment barred IRS from obtaining informaton from tax preparer
Articles describing this week's developments can be downloaded at: