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  • T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
    that the taxpayer was subject to I.R.C. § 6662(b)(1)’s negligence penalty on underpayments associated with ... § 6662 define “negligence” to include “failure[s] to make a reasonable attempt to comply with the ...

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    • Authors: Kenan Mullis
    • Date: Oct 2017
    • Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
    • Publication Name: Taxing Times
    • Topics: Actuarial Profession>Best practices