Elizabeth Atkinson

Elizabeth Atkinson

Baker Donelson

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Latest Posts › Internal Revenue Code (IRC)

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No More Lists – IRS Concedes on Reportable Transaction Penalties

Following the 11th Circuit's ruling in Green Rock LLC v. IRS this past summer, the IRS has decided to cease its defense of post-American Jobs Creation Act (AJCA) reportable transaction notices. In an Action on Decision memo...more

1/8/2025  /  Administrative Procedure Act , Compliance , Internal Revenue Code (IRC) , IRS , Penalties , Reporting Requirements , Tax Court , Tax Liability , Tax Reform , Taxation
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