Court Agrees to Judgment Sample for R&D Credit Claim
In CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017), the court considered whether sampling was appropriate for a research tax credit claim based on 6,100 projects. The taxpayer asked the court to consider a judgment sample of 10 to 15 projects. When the IRS disagreed with the proposed sample, the taxpayer reduced […] The post Court Agrees to Judgment Sample for R&D Credit Claim appeared first on Research Tax Credit.
Source: R&D Tax Credit