INJURYATWORKADVICE
No Result
View All Result
Friday, March 5, 2021
  • Home
  • Injury At Work
  • Road Traffic Accidents
  • Health
  • Legal
  • Human Rights
  • Home
  • Injury At Work
  • Road Traffic Accidents
  • Health
  • Legal
  • Human Rights
No Result
View All Result
INJURYATWORKADVICE
No Result
View All Result
Home Legal

IRS Attorneys Can Make Initial Penalty Determination

by injuryatworkadvice_rdd0e1
June 8, 2020
in Legal
IRS Attorneys Can Make Initial Penalty Determination

Generally, part 6751 requires {that a} supervisor give written approval earlier than penalties could be asserted towards a taxpayer. In Koh v. Commissioner, T.C. Memo. 2020-77, authored by the US Tax Courtroom’s (Tax Courtroom) most up-to-date addition—Choose Travis Greaves—the Tax Courtroom affirmed that an lawyer from Inside Income Service (IRS) Chief Counsel could also be licensed to say such penalties in a solution to a Tax Courtroom petition.

In Koh, the IRS despatched the taxpayer a discover of deficiency that included a dedication associated to penalties beneath part 6662(j). The taxpayer filed a petition with the Tax Courtroom contesting the IRS’s dedication. In its reply, the IRS Chief Counsel lawyer asserted that the taxpayer was answerable for accuracy-related penalties beneath part 6662(b)(1) or (2), within the various to the part 6662(j) penalties assessed within the authentic deficiency discover.

The taxpayer sought partial judgment on the pleadings on the grounds that IRS Chief Counsel attorneys will not be licensed to say penalties within the reply. Underneath part 6751(b)(1), a penalty will not be assessed until the “the preliminary dedication of such evaluation” was “personally permitted (in writing) by the rapid supervisor of the person making such dedication.”

The Tax Courtroom reasoned that because the IRS’s consultant, the Chief Counsel lawyer (or a delegate) could assert further penalties in a solution to a Tax Courtroom petition. Furthermore, the Tax Courtroom dominated that Chief Counsel attorneys had authority to say penalties in a solution in Roth v. Commissioner, T.C. Memo. 2017-248, aff’d, 922 F.3d 1126 (10th Cir. 2019). That opinion was based mostly on quite a few circumstances holding that the IRS could assert penalties in a solution. Nonetheless, Roth pre-dated the Tax Courtroom’s opinion in Clay v. Commissioner, 152 T.C. 223 (2019), which cited US Courtroom of Appeals for the Second Circuit authority for the proposition that “written approval is required no later than the issuance of the discover of deficiency reasonably than the evaluation of the tax.”

Apply Level: Taxpayers proceed to face danger from penalties being asserted for the primary time in a solution in a Tax Courtroom Continuing. We consider that there’s a robust chance that Koh shall be appealed to the US Courtroom of Appeals for the Third Circuit. 

© 2020 McDermott Will & Emery

ShareTweetShareShare

Related Posts

Internet of Things Device Security Improvements Likely 2021
Legal

Internet of Things Device Security Improvements Likely 2021

December 27, 2020
Emerging Medical AI and 3D Printing Technologies in India [Podcast]
Legal

Emerging Medical AI and 3D Printing Technologies in India [Podcast]

December 27, 2020
China Opens 3-Year Pilot Foreign Patent Program
Legal

China Opens 3-Year Pilot Foreign Patent Program

December 26, 2020
Online Pharmacies and Telemedicine in India [Podcast]
Legal

Online Pharmacies and Telemedicine in India [Podcast]

December 26, 2020
California Prop 65 elists BPA as a Reproductive Toxicant
Legal

California Prop 65 elists BPA as a Reproductive Toxicant

December 26, 2020
Mexico Daily Minimum Wages Approved for 2021
Legal

Mexico Daily Minimum Wages Approved for 2021

December 26, 2020

Popular News

why are some people experiencing long-term fatigue?

why are some people experiencing long-term fatigue?

July 16, 2020
Court of Chancery Rules on Corporate Dissolutions

Court of Chancery Rules on Corporate Dissolutions

July 21, 2020
Builder accidentally fires nail gun into his own penis and gives himself an eye-watering injury

Builder accidentally fires nail gun into his own penis and gives himself an eye-watering injury

June 8, 2020
‘Hope’ isn’t mere wishful thinking – it’s a valuable tool we can put to work in a crisis

‘Hope’ isn’t mere wishful thinking – it’s a valuable tool we can put to work in a crisis

September 21, 2020
Baby and two adults taken to hospital after car flips over on motorway

Baby and two adults taken to hospital after car flips over on motorway

June 8, 2020
Carpenter who sliced off ends of fingers with SAW forced to wait EIGHT HOURS in A&E

Carpenter who sliced off ends of fingers with SAW forced to wait EIGHT HOURS in A&E

June 8, 2020
  • Home
  • Injury At Work
  • Road Traffic Accidents
  • Health
  • Legal
  • Human Rights

Copyright © 2020 Injuryatworkadvice

No Result
View All Result
  • Home
  • Injury At Work
  • Road Traffic Accidents
  • Health
  • Legal
  • Human Rights

Copyright © 2020 Injuryatworkadvice