Grajales v. Commissioner -
In Grajales v. Comm’r of Internal Revenue, the United States Court of Appeals for the Second Circuit addressed whether the ten percent exaction under Section 72(t) (Exaction) is considered a...more
4/4/2023
/ Distribution Rules ,
Exactions ,
Failure to Report ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
IRS ,
Pensions ,
Retirement Plan ,
Tax Court ,
Tax Liability ,
Withdrawal Liability
Harrington v. Commissioner -
In Harrington v. Commissioner of Internal Revenue, George S. Harrington (Harrington) challenged tax deficiencies and fraud penalties assessed for tax years 2005 through 2010.
Originally...more
4/4/2023
/ Bank Secrecy Act ,
Capital Gains ,
Deficiency Notices ,
Enforcement Actions ,
Failure to Report ,
FBAR ,
Foreign Bank Accounts ,
Internal Revenue Code (IRC) ,
IRS ,
Offshore Funds ,
Reporting Requirements ,
Statute of Limitations ,
Tax Court ,
Tax Evasion ,
Tax Fraud ,
Tax Penalties ,
Tax Returns