by taxnick on November 17, 2008
An assessment is a determination by a government agency that you owe tax.
In general, an assessment must be made within 3 years from the date the return was filed.
In the case of a false return, a willful attempt to evade tax, failure to file a return, or pursuant to agreement between you and the government [...]
by taxnick on September 16, 2008
Tax penalties can be avoided if the relevant facts affecting the item’s tax treatment are adequately disclosed in the tax return. However, disclosure cannot be used to avoid incorrect valuation tax penalties.
Another way to dispute a tax penalty is to show that substantial authority exists for your tax treatment of an item. To establish substantial [...]