Penalty for Late Form 990? Don’t Ask Tax Court For Help!
Author: Staff Editors.
Source: Volume 05, Number 01, November/December 2005 , pp.8-8(1)
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Abstract:
In a recent case, Service Employees International Union et al. v. Comm’r (125 T.C. No. 5 (Sept. 15, 2005)), the Tax Court held that it does not have statutory jurisdiction to consider IRS penalties assessed against taxexempt organizations for filing their annual informational returns late.Keywords:
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