Supervisory approval rule applies to IRS, not tax court imposition of frivolous petition penalty under IRC 6673(a)(1)
LINK TO ITEM
Code Sec. 6673
Williams v. CIR, 151 T.C. No. 1
(USTC)
2018-07-03
Supervisory approval rule applies to IRS, not tax court imposition of frivolous petition penalty under IRC 6673(a)(1)
LINK TO ITEM
Code Sec. 6673
Williams v. CIR, 151 T.C. No. 1
(USTC)
2018-07-03