Document Type

Article

Publication Date

5-2-2021

Abstract

Nature of Case: Whether written supervisor approval is required for trust fund recovery penalties to be collected against a responsible person required to submit employment taxes when penalties assessment recommendation forms were submitted by IRS revenue officers?

Comments

Chadwick v. Comm’r of Internal Revenue, 154 T.C. 84 (Jan. 21, 2020).

This article is also available online at: http://ggutaxreview.org/2021/05/02/chadwick-v-commr/

Download

Share

COinS