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Tags archive: penalties

Home /Tag: penalties
Featured

Proposed Regulations Provide Guidance on Deducting Fines and Penalties Paid to the Government

Important Questions Still Remain

By  Kevin M. Flynn, JD

October 2020 0

Since 1969, Internal Revenue Code (IRC) section 162(f) has disallowed an ordinary and necessary business deduction in computing taxable income for any civil or criminal…

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…

Featured

IRS Form 3520, Penalties, and Whether to Make a Protective Filing

Information Reporting on Foreign Trusts and Gifts

By  Caroline Rule, JD

December 2017 0

Whether a taxpayer is required to file IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is…

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  • ICYMI | The State of the Profession June 2022
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  • Tax & Accounting Update June 2022
  • Forté Capital’s Selected Statistics June 2022












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