Divisibility of Section 6708 Penalty Allows (Slightly) Easier Access to District Courts
Author: John Ensminger.
Source: Volume 20, Number 03, January/February 2007 , pp.62-64(3)
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Abstract:
In PLR 200646016, the IRS considered whether penalties assessed under Section 6708 were divisible for purposes of establishing refund suit jurisdiction, and concluded that they were.Keywords:
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