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Qualified Amended Returns and the Tax Shelter Reporting Requirements  


Author:  Stephen J. Dunn.


Source: Volume 24, Number 03, Spring 2007 , pp.195-210(16)




Journal of Taxation of Investments

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Abstract: 

Filing an amended return may save a good deal of pain if it is done before the IRS is hot on the trail of a tax shelter and its participants. This article reviews the tax shelter penalty structure, and discusses implications of the recently finalized qualified amended return regulation.

Keywords: 

Affiliations:  1: Kotz, Sangster, Wysocki & Berg.

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