IRS not required to prove compliance with sec. 6751(b) (supervisory approval of penalties) in partnership level proceeding

IRS not required to prove compliance with sec. 6751(b) (supervisory approval of penalties) in partnership level proceeding
LINK TO ITEM
Code Sec. 7491
Dynamo Holdings Limited Partnership v. CIR, 150 T.C. No. 10
(USTC)
2018-05-07

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