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Henry Stow Lovejoy, JD

Home /Henry Stow Lovejoy, JD
Columns

Written Supervisory Approval of IRS Penalties

When Must It Be Given, and Who May Give It?

By  Henry Stow Lovejoy, JD

May 2018 0

The Internal Revenue Code (IRC) imposes penalties on understatements of tax as a way to encourage voluntary compliance and deter noncompliant behavior. Generally, the revenue…

Reasonable Cause for International Information Return Penalties Featured

TPP | Reasonable Cause for International Information Return Penalties

What Is the Standard?

By  Henry Stow Lovejoy, JD

April 2017 0

The Internal Revenue Code (IRC) requires the filing of a number of different information returns with respect to foreign entities or transactions. These “international information…

Columns

The Trust Fund Recovery Penalty and Encumbered Funds

By  Henry Stow Lovejoy, JD

April 2016 0

The “trust fund recovery penalty” can impose sizeable liabilities on officers and other employees of financially struggling or failed companies that fail to pay withholding…

Columns

The ‘Reasonable Cause and Good Faith’ Defense to Penalties

Lessons from Hobby Loss Cases

By  Henry Stow Lovejoy, JD

January 2016 0

The gold standard for a “reasonable cause and good faith” defense to a tax penalty is reliance on advice from a professional tax advisor who…

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Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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