Legal Alert: U.S. Supreme Court Resolves Circuit Split: Holds Valuation Misstatement Penalty Applies in Partnership Tax Shelter Case and Federal District Court Has Jurisdiction to Determine Provisional Applicability of Penalty Assessed to Partners

Published date20 December 2013
Law FirmEversheds Sutherland (US) LLP
Subject MatterAsset Valuations,Income Taxes,IRS,Jurisdiction,Material Misstatements,Partnerships,Penalties,SCOTUS,Tax Shelters,TEFRA,Underpayment

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