John Miles

John Miles

Procopio, Cory, Hargreaves & Savitch LLP

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IRS Has No Statutory Authority to Assess Penalties for IRS Form 5471

The U.S. Tax Court ruled recently that the U.S. Internal Revenue Service has no statutory authority to assess (or collect) civil penalties under IRC §6038(b) for failure to file or filing late IRS Form 5471, “Information...more

4/25/2023  /  Civil Monetary Penalty , Foreign Corporations , IRS , Statute of Limitations , Statutory Authority , Tax Court
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