https://vimeo.com/879224264?share=copy
https://www.currentfederaltaxdevelopments.com/podcasts/2023/10/29/2023-10-30-boyle-decision-applies-to-electronic-filing
This week we look at
- Taxpayers can’t rely on paid preparer as reasonable cause for late filing, even when using electronic filing
- IRS could assert negligence penalty (and obtain supervisory approval) after failing to obtain approval for substantial underpayment penalty
- IRS makes “temporary” electronic signature program permanent by moving it into the Internal Revenue Manual