Court Affirms Broad Scope of the Duty of Consistency
The IRS can use the duty of consistency doctrine to disallow tax deductions, credits, etc. in the current year when the deduction, credit, etc. in the current year is based on facts that differ from facts reported to the IRS in an earlier year. In Musa v. Commissioner, No. 16-1841 (7th Cir. 2017), the court agreed […]
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