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In Kish v. United States, a federal court analyzes whether IRS summonses seeking in-person interviews should be enforced under the Powell standard.

The government has long recognized that taxpayers make bad decisions, even criminal ones. In an effort to nudge taxpayers back into compliance...

Generally, a submission is timely if the IRS does not already have information related to the non-compliance and is not very close to determining the non-compliance th...

Tax Defense Insurance and Tax Result Insurance both seem to be on the rise, and the IRS is noticing and taking action.

To print this article, all you need is to be registered or login on Mondaq.com. Recent developments in Nigeria including the impact of the global COVID-19 pandemic on the economy, the urgent need for the Federal Government (FG) to raise more tax revenue to help fund the significant budget deficit and developments in the tax and Transfer Pricing (TP) space have contributed in making TP one of the riskiest areas in taxation in Nigeria. Specifically, the release of the maiden TP judgment in Nigeria between Prime Plastichem Nigeria Limited (PPNL) and the Federal Inland Rev...