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Negligence › Internal Revenue Code (IRC)

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2022 – 2024

Pillsbury Winthrop Shaw Pittman LLP on

The following is a review of notable cases and regulatory developments for nonprofit organizations at the federal and state levels during the last two years....more

Mitchell, Williams, Selig, Gates & Woodyard,...

8th Circuit Affirms that the Reasonable-Basis Defense to Negligence Tax Penalty Requires Actual Reliance on the Relevant Authority

Mitchell, Williams, Selig, Gates & Woodyard,... on

The Internal Revenue Regulations provide for a defense from the 20% negligence penalty imposed under Section 6662(a) of the Internal Revenue Code only where the taxpayer’s “return position is reasonably based on one or more...more

Foodman CPAs & Advisors

Greedy Charitable Deductions May Cost You

Foodman CPAs & Advisors on

Taxpayers are not required to pay a negligence penalty for underpayment of income taxes if, under Internal Revenue Code regulations, there is reasonable cause for a position that the Taxpayer takes in an income tax return. ...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

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