Did You Get Hit with a Frivolous Return Penalty?


Internal Revenue Manual 8.22.2.2.12.2 (10-30-2007) Section 6702 Frivolous Return Penalties and Questionable W-4 Penalties 1. Frivolous Return Penalties and questionable W-4 penalties do not receive a notice that gives the taxpayer an opportunity to go to Appeals. Therefore, issues involving these penalties may be raised in CDP. 2. A taxpayer may challenge the assessment of [...]

February 28th, 2009 by admin 
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