IRS Abused Discretion With Multiple Penalties, Tax Court Says

Law360 (August 29, 2019, 7:10 PM EDT) -- The Internal Revenue Service abused its discretion in attempting to levy penalties on an individual who it says filed multiple frivolous amended returns, the U.S. Tax Court said Thursday.

The U.S. Tax Court ordered the IRS to drop its penalties for six photocopied tax returns and to penalize Gwendolyn Kestin only for her original return. (Law360) By seeking to penalize Gwendolyn Kestin for not only the original amended tax return she filed but for each of the six photocopies of that return she submitted to the agency, the IRS abused its discretion, Judge David Gustafson said in his opinion.

The IRS’...

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