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Tax Refunds Tax Audits Internal Revenue Code (IRC)

McDermott Will & Emery

Can the IRS Assert IRC Section 6676’s Erroneous Refund Penalty on Protective Refund Claims?

McDermott Will & Emery on

We once again want to bring to your attention the Internal Revenue Service’s (IRS) new favorite penalty provision: Internal Revenue Code (IRC) Section 6676. We have reported on this provision several times before, but this...more

Oberheiden P.C.

Eleven of the IRS's Enforcement Priorities During the 2021 Tax Season

Oberheiden P.C. on

It is tax season once again. While the Internal Revenue Service (IRS) has extended this year’s filing deadline to May 17, 2021 for individuals, businesses must still file by April 15, and all U.S. taxpayers must ensure that...more

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