Voluntary disclosure and immunity. (information disclosure to IRS): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1998. The length of the article is 1547 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS highly publicized voluntary disclosure procedures may protect persons acting upon IRS public representations that immunity for nonfilers will be granted if disclosure procedures are followed in good faith. The US 2d Circuit Court of Appeals' opinion in 1997's Tenzer lends support to the argument that procedures of government agencies should be respected by those agencies where the procedures are well publicized. Taxpayers relying upon publicized policies should be given a reasonable opportunity to meet their requirements.

Citation Details
Title: Voluntary disclosure and immunity. (information disclosure to IRS)
Author: Ronald A. Stein
Publication:The Tax Adviser (Magazine/Journal)
Date: January 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n1 Page: 55(3)

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