Supervisor’s written approval of penalty part of IRS burden of production and IRS chief counsel can approve penalties
LINK TO ITEM
Code Sec. 6662
Graev v. CIR, (Graves III), 149 T.C. No. 23
(USTC)
2017-12-20
Category: 6662
Adequate disclosure guidance updated
Adequate disclosure guidance updated
LINK TO ITEM
Code Sec. 6662
Rev. Proc. 2018-11
(IRS)
2018-01-29
LB&I issues guidance regarding assertion of penalties in certain transfer pricing examinations
LB&I issues guidance regarding assertion of penalties in certain transfer pricing examinations
LINK TO ITEM
Code Sec. 6662(e)
LB&I-04-0118-003
(IRS)
2018-01-12
LB&I issues instructions on mandatory transfer pricing of IDRS
LB&I issues instructions on mandatory transfer pricing of IDRS
LINK TO ITEM
Code Sec. 6662(e)
LB&I-04-0118-001
(IRS)
2018-01-12