IRS Insights - November 2012
Welcome to the bimonthly publication, IRS Insights, produced by the Deloitte Tax Controversy Services group to keep our clients abreast of current issues related to the Internal Revenue Service.
In this month's issue:
- Tax Controversy Updates
- Treasury Inspector General for Tax Administration Issues Report on Consistency of Penalty Abatement Procedures
- IRS Clarifies Temporary ITIN Application Procedures
- Courts Address Split Among Circuit Courts of Appeals Over Application of Gross Valuation Penalty
- Court of Appeals for 5th Circuit Reiterates Importance of TEFRA Procedural Requirements in Partner Refund Claim
See attached file for details.
Visit the IRS Insights archive for issues from the past year.