IRS Emailed Advice: No SoL for Friv Return Penalty
Posted: Mon Dec 02, 2013 7:20 pm
ECC 201348015
Third Party Communication: None
Date of Communication: Not Applicable
UILC: 6702.00-00, 6501.00-00
Release Date: 11/29/2013
ID: CCA_2013091913550728
From: * * *
Sent: Thursday, September 19, 2013 1:55:07 PM
To: * * *
Cc:
Bcc:
Subject: RE: statute of limitations on assessment of section 6702
penalty
We made the argument that no SOL applies in briefs submitted in a couple of cases where taxpayers raised the SOL as a bar to assessment of the penalty. The Tax Court did not need to decide the issue. Crites v. Commissioner, T.C. Memo. 2012-267 and O'Brien, T.C. Memo. 2012-326 have a little discussion of what we argued.
Obviously, we don't want to get into this situation if we can make an assessment w/i three years of a frivolous submission.
Third Party Communication: None
Date of Communication: Not Applicable
UILC: 6702.00-00, 6501.00-00
Release Date: 11/29/2013
ID: CCA_2013091913550728
From: * * *
Sent: Thursday, September 19, 2013 1:55:07 PM
To: * * *
Cc:
Bcc:
Subject: RE: statute of limitations on assessment of section 6702
penalty
We made the argument that no SOL applies in briefs submitted in a couple of cases where taxpayers raised the SOL as a bar to assessment of the penalty. The Tax Court did not need to decide the issue. Crites v. Commissioner, T.C. Memo. 2012-267 and O'Brien, T.C. Memo. 2012-326 have a little discussion of what we argued.
Obviously, we don't want to get into this situation if we can make an assessment w/i three years of a frivolous submission.