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Category: IRS burden of proof

Improbable Position by IRS Sufficient to Impose Tax

The Transupport, Inc. v. Commissioner, No. 17-1265 (1st Cir. 2018) case involved evidence that was not sufficient to support imposing a penalty, but the same evidence was sufficient to hold the taxpayer liable for the tax. The case provides an …

Published February 16, 2018
Categorized as Houston Tax Blog, IRS burden of proof, Tax Blog, Tax Litigation, tax litigator

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