Understanding The IRC's Excessive Refund Claim Penalty

By Kevin Spencer, Edward Froelich and Samuel Preston · May 2, 2024, 5:46 PM EDT

Recently, the Internal Revenue Service has been asserting the Internal Revenue Code Section 6676 penalty much more frequently in examinations and in court. For example, in 2023, a government counterclaim in the...

To view the full article, register now.