CCH Tax Day Report In a case of first impression, a corporation was not entitled to challenge a listed-transaction reporting penalty at a Collection Due Process (CDP) hearing because it had already challenged the penalty in an administrative hearing. The taxpayer challenged its liability for the penalty at an Appeals hearing held before the penalty […]
The post Corporation Not Entitled to Challenge Reporting Penalty at CDP Hearing (Our Country Home Enterprises, Inc., CA-7) appeared first on Tax & Accounting Blog.