A Recent Tax Court View Of Statute Of Limitations Provisions

By Andrew Roberson and Elizabeth Chao · February 9, 2018, 1:05 PM EST

On Jan. 2, 2018, the U.S. Tax Court issued an opinion in Rafizadeh v. Commissioner,[1] holding that the six-year statute of limitations for amounts reportable under Internal Revenue Code Section 6038D...

To view the full article, register now.

Featured Stories

The Tax Angle: Enhanced ACA Credits, Energy Apprentices Stephen K. Cooper

From a look at stalled congressional talks to renew the enhanced Affordable Care Act premium tax credits to efforts by lawmakers and l... (more story)

Uncertainties Remain As UN Cross-Border Tax Talks Progress Natalie Olivo

The United Nations is finalizing the details of a proposal that would help countries capture the income of remote corporations falling... (more story)

Taxpayers Still Craving Clarity On Tips, OT Amid Tax Season No Photo Available

Halfway through the tax season, filers are struggling to claim new deductions for tips and overtime in light of confusion about inform... (more story)