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Section 6751(b) Penalty Approval Circuit Split - Tax Authorities

The Eleventh Circuit's decision in Kroner v. Commissioner[1], is the latest opinion to address section 6751(b) and, specifically, the appropriate timing of the supervisory approval of a penalty. ....

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Tax Court In Brief | Goddard v. Comm'r | Collection Due Process, Penalties For Failure To Register A Tax Shelter - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. ....

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