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Pepperdine University School of Law

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Friday, January 25, 2008

IRS Releases Guidance on Adequate Disclosure

The IRS today released an advance copy of Rev. Proc. 2008-14, 2008-7 I.R.B. ___ (2/19/08), which defines what constitutes adequate disclosure on a tax return to avoid the § 6662(d) substantial understatement of income penalty and the § 6694(a) preparer penalty appplicable to unreasonable positions. 

http://taxprof.typepad.com/taxprof_blog/2008/01/irs-releases-gu.html

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