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Megan L. Brackney, JD, LLM (Tax)

Home /Megan L. Brackney, JD, LLM (Tax)
January/February 2023

Reassessing the Erroneous Refund Penalty

The IRS Flexes an Obscure Authority

By  Megan L. Brackney, JD, LLM (Tax)

April 2023 0

Under IRC section 6676, the IRS has the authority to assess penalties against taxpayers for making erroneous claims for refund or credit. In a 2013…

Featured

Reassessing the Erroneous Refund Penalty

The IRS Flexes an Obscure Authority

By  Megan L. Brackney, JD, LLM (Tax)

March 2023 0

Under IRC section 6676, the IRS has the authority to assess penalties against taxpayers for making erroneous claims for refund or credit. In a 2013…

Featured

When Money Costs Too Much

Section 8300 Filing Requirements and Penalties

By  Megan L. Brackney, JD, LLM (Tax)

July 2020 0

The Internal Revenue Code and the Bank Secrecy Act (BSA) require that persons engaged in a trade or business file Form 8300, Report of Cash…

Featured

Recovering Fees from the IRS

By  Megan L. Brackney, JD, LLM (Tax)

June 2019 0

Although some are unaware of the fact, taxpayers can recover fees and costs from the government if the IRS has taken an unreasonable position against…

Featured

Passport Revocation and Denial for Seriously Delinquent Tax Debts

New IRS Procedures Signal More Stringent Enforcement

By  Megan L. Brackney, JD, LLM (Tax)

July 2018 0

In January 2018, the IRS published procedures to begin enforcement of Internal Revenue Code (IRC) section 7345, which requires the State Department to deny the…

Featured

Time for a Withholding Tax Check-Up

By  Megan L. Brackney, JD, LLM (Tax)

June 2017 0

If it is not already on the schedule, CPAs should remember to talk to business clients about withholding on payments to nonresident aliens. A withholding…

Feature Articles

Receipts? What Receipts?

By  Claudia Hill, Megan L. Brackney, JD, LLM (Tax), Noelle Geiger and Walter Pagano

January 2017 0

At this panel, the group discussed how to deal with a lack of sufficient information from a client, including how to obtain or deduce that…

Columns

TPP | Filing Amended and Current Returns in Cases of Past Noncompliance

How Not to Make Matters Worse

By  Megan L. Brackney, JD, LLM (Tax)

May 2016 0

When a CPA discovers a taxpayer's past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to…

iling Amended and Current Returns in Cases of Past Noncompliance Featured

TPP | Filing Amended and Current Returns in Cases of Past Noncompliance: How Not to Make Matters Worse

2016 Max Block Award Honorable Mention in the Area of Departments/Columns

By  Megan L. Brackney, JD, LLM (Tax)

May 2016 0

When a CPA discovers a taxpayer's past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to…

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Our Latest Content

  • An Auditor’s Perspective on Smart Contracts and DAOs October 2023
  • Preventing Data Breaches by Learning from Competitors October 2023
  • What CPAs Need to Know About the SEC Climate-Related Risk Proposal October 2023
  • Digital Disruption, Governance, and Internal Audit’s Seat at the Table September 2023
  • CPAJ News Briefs: FASB, IASB September 2023












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