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Wednesday, February 26, 2014

Burke & McCouch: Woods: A Path Through the Penalty Maze

Tax Analysys Logo (2013)Karen C. Burke (Florida) & Grayson M.P. McCouch (Florida), Woods: A Path Through the Penalty Maze, 142 Tax Notes 829 (Feb. 24, 2014):

In this report, Burke and McCouch discuss the Supreme Court’s Woods decision concerning partnership-level penalty jurisdiction in proceedings under the 1982 Tax Equity and Fiscal Responsibility Act, and they explore the implications of the decision for subsequent partner-level proceedings.

http://taxprof.typepad.com/taxprof_blog/2014/02/burke-mccouch.html

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