Forms 8938, 5471, 3520 3520-A, 5472, 8865, and 926 and Assessable vs. Nonassessable Penalties
By Stephen J. Dunn |
In the recent case of Farhy v. Commissioner, the Internal Revenue Service assessed penalties against Alon Farhy for failing to ...
Read More Required Minimum Distributions
By Stephen J. Dunn |
Internal Revenue Code (“IRC”) Section 403(b) annuities, Section 401(k) plans, and Section 408 individual retirement arrangements, whether individual retirement accounts ...
Read More Supreme Court Signals Reversal in Bittner
By Stephen J. Dunn |
On November 2 the Supreme Court held oral arguments in Bittner,[1] on whether the failure to timely file a Financial ...
Read More Supreme Court Grants Certiorari in Bittner
By Stephen J. Dunn |
In United States v. Bittner, the U.S. Court of Appeals for the Fifth Circuit held that the $10,000 penalty for ...
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