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Court Unanimously Overturns Farhy, Finding IRS Has Authority To Assess Penalties
Farhy challenged whether the IRS had the legal authority to assess section 6038 penalties. The Tax Court said no, but on appeal, the D.C. Circuit disagreed.
United states
Sullivan worcester
Eric rietveld
Supreme court
Circuit court
United states court
Tax court
Dc circuit court
Circuit judge pollard
Information return
With respect
Certain foreign corporations
Alon farhy
Columbia circuit
Assessable penalties
Section 6038
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