Guinevere Moore Quoted in Tax Notes

Guinevere Moore Quoted in Tax Notes on Timing of Penalty Approval Rule

A Ninth Circuit opinion extending the timeline under which the IRS must obtain penalty approval runs counter to a congressional edict that penalties not be used as bargaining chips, a taxpayer is arguing to the full court. Guinevere Moore quoted in Tax Notes article titled Taxpayer Seeks Do-Over on Timing of Penalty Approval Rule.