Written Manager Approval for Penalties Not Required in Some Cases

An IRS agent is generally required to get written approval from their manager for a tax penalty can be assessed. This is requirement is set out in the Code. This begs the question as to what happens if the agent does not get written approval before he closes the audit? The court addressed this in […] The post Written Manager Approval for Penalties Not Required in Some Cases appeared first on Houston Tax Attorney.
Source: Houston Tax Attorney

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