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
An audio only version of this week’s broadcast can be streamed or downloaded below.
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2024-04-29 No Minimum Attention Required for Supervisor Approval of Penalties per Tax Court
A PDF with this week’s slides and links to citations can be downloaded below.