The IRS Satisfies its Burden of Production under §6751(b) With Signed Penalty Approval Form

Recent Decision Emphasizes Importance of Maintaining Adequate Business Records

Tax Court Clarifies Burden of Production in Section 6751(b) Cases

A Son Bears the Sins of His Father: Bontrager v. Commissioner

The Tax Court Deals a Blow to “Micro-Captive” Insurance Company

The Tax Court Upholds Tax Fraud Assessment Against Incarcerated Former IRS Examiner and Disbarred Attorney