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	<title>Tax  Lawyer&#039;s  Blog &#187; IRS Penalties</title>
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		<item>
		<title>IRS Commish Wants Simpler Tax Code</title>
		<link>http://www.pappasontaxes.com/index.php/2011/11/21/irs-commish-wants-simpler-tax-code/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/11/21/irs-commish-wants-simpler-tax-code/#comments</comments>
		<pubDate>Mon, 21 Nov 2011 13:58:29 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Regulation of Tax Preparers]]></category>
		<category><![CDATA[doug shulman]]></category>
		<category><![CDATA[irs fingerprinting]]></category>
		<category><![CDATA[irs power]]></category>
		<category><![CDATA[preparer penalties]]></category>
		<category><![CDATA[tax advice]]></category>
		<category><![CDATA[tax planning]]></category>
		<category><![CDATA[tax preparers]]></category>
		<category><![CDATA[tax simplification]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=27996</guid>
		<description><![CDATA[IRS Commissioner Doug Shulman has come out for tax simplification: Most taxpayers want simplicity. They want to pay what they owe, understand what tax benefits they are entitled to, and not get tripped up by the system. However, today’s Tax Code is anything but simple. It is so complex that it makes it hard for [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/11/21/irs-commish-wants-simpler-tax-code/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Another IRS Amnesty Program: The Voluntary Classification Settlement Program</title>
		<link>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/#comments</comments>
		<pubDate>Thu, 22 Sep 2011 18:11:20 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Payroll Taxes]]></category>
		<category><![CDATA[voluntary disclosure]]></category>
		<category><![CDATA[amnesty]]></category>
		<category><![CDATA[employee v independent contractor]]></category>
		<category><![CDATA[voluntary classification settlement program]]></category>
		<category><![CDATA[VSCP]]></category>
		<category><![CDATA[worker classifcation]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=26196</guid>
		<description><![CDATA[The IRS is apparently so happy with the results of it&#8217;s offshore voluntary disclosure program that it has established a similar program in the area of worker classification. Michael Cohn of AccountingToday writes that the IRS has introduced a new voluntary compliance program Wednesday to convince employers to resolve their past issues with classifying employees as independent [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/09/22/another-irs-amnesty-program-the-voluntary-classification-settlement-program/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Amnesty Deadline Extended to September 9, 2011 Due to Irene</title>
		<link>http://www.pappasontaxes.com/index.php/2011/08/27/irs-amnesty-deadline-extended-to-september-9-2011-due-to-irene/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/08/27/irs-amnesty-deadline-extended-to-september-9-2011-due-to-irene/#comments</comments>
		<pubDate>Sat, 27 Aug 2011 12:58:03 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Announcements]]></category>
		<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[accuracy related penalties]]></category>
		<category><![CDATA[fbar penalties]]></category>
		<category><![CDATA[irs amnesty]]></category>
		<category><![CDATA[irs amnesty deadline]]></category>
		<category><![CDATA[IRS crimes]]></category>
		<category><![CDATA[offshore bank accounts]]></category>
		<category><![CDATA[ovdi]]></category>
		<category><![CDATA[voluntary disclosure]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=25106</guid>
		<description><![CDATA[The IRS has just announced that is extending the deadline for taxpayers to participate in the Offshore Voluntary Disclosure Initiative. The original deadline was August 31, 2011. This means there is still plenty of time for taxpayers with offshore bank accounts and unreported income to file for pre-clearance into the program and begin the process [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/08/27/irs-amnesty-deadline-extended-to-september-9-2011-due-to-irene/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Says Brain Injury Not Reasonable Cause for Failure to File, Tax Court Disagrees</title>
		<link>http://www.pappasontaxes.com/index.php/2011/08/16/irs-says-brain-injury-is-not-reasonable-cause/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/08/16/irs-says-brain-injury-is-not-reasonable-cause/#comments</comments>
		<pubDate>Wed, 17 Aug 2011 01:42:29 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[failure to file]]></category>
		<category><![CDATA[joe kristan]]></category>
		<category><![CDATA[O'bryant tax court]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[penalty relief]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[willful neglect]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=24667</guid>
		<description><![CDATA[IRS penalties are  supposed to be assessed against a taxpayer only when his non-compliance is due to willful neglect rather than reasonable cause. Serious, debilitating health problems are almost always considered to be reasonable cause. Joe Kristan found a recent Tax Court decision overruling the IRS&#8217;s finding that a taxpayer&#8217;s brain injury was not sufficient to excuse the late filing of her tax returns: [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/08/16/irs-says-brain-injury-is-not-reasonable-cause/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Offshore Amnesty Reminder: Deadline August 31, 2011</title>
		<link>http://www.pappasontaxes.com/index.php/2011/08/09/offshore-amnesty-reminder-deadline-august-31-2011/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/08/09/offshore-amnesty-reminder-deadline-august-31-2011/#comments</comments>
		<pubDate>Tue, 09 Aug 2011 12:45:32 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[FBAR]]></category>
		<category><![CDATA[IRS criminal investigation]]></category>
		<category><![CDATA[irs prosecution]]></category>
		<category><![CDATA[offshore bank accounts]]></category>
		<category><![CDATA[ovdi]]></category>
		<category><![CDATA[unreported income]]></category>
		<category><![CDATA[voluntary disclosure]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=24450</guid>
		<description><![CDATA[It&#8217;s a crime not to report your foreign earnings on your federal income tax returns. It is likewise illegal not to report your foreign bank account holdings to the Treasury Deparment. But there is good news: If you amend your tax returns and file your past due Foreign Bank Account Returns (FBARs) by August 31, 2011, the IRS will: [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/08/09/offshore-amnesty-reminder-deadline-august-31-2011/feed/</wfw:commentRss>
		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Omitted Income, Accuracy Related Penalty and Reasonable Cause</title>
		<link>http://www.pappasontaxes.com/index.php/2011/06/14/omitted-income-accuracy-related-penalty-and-reasonable-cause/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/06/14/omitted-income-accuracy-related-penalty-and-reasonable-cause/#comments</comments>
		<pubDate>Tue, 14 Jun 2011 16:22:47 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[accuracy related penalty]]></category>
		<category><![CDATA[irs penalty]]></category>
		<category><![CDATA[omitted income]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[reliance on tax preparer]]></category>
		<category><![CDATA[russ fox]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[understatement of income]]></category>
		<category><![CDATA[woodsum v commissioner]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=22140</guid>
		<description><![CDATA[Russ Fox over at Taxable Talk says that the Tax Court upheld an accuracy related penalty against a taxpayer even though the deficiency arose because his tax preparer failed to report a 1099 on his tax return: Everyone is human. Sometimes we forget that 1099 on the tax return. Today, the Tax Court looked at a case where a [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/06/14/omitted-income-accuracy-related-penalty-and-reasonable-cause/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IRS Audits: Why You Shouldn&#8217;t Represent Yourself</title>
		<link>http://www.pappasontaxes.com/index.php/2011/01/25/irs-audits-why-you-shouldnt-represent-yourself/</link>
		<comments>http://www.pappasontaxes.com/index.php/2011/01/25/irs-audits-why-you-shouldnt-represent-yourself/#comments</comments>
		<pubDate>Tue, 25 Jan 2011 13:42:32 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[irs assessment]]></category>
		<category><![CDATA[irs harrassment]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=21110</guid>
		<description><![CDATA[The IRS has the legal right to audit any tax return it so chooses for any reason it chooses. The threat of an audit is what makes most taxpayers take seriously their obligation to comply with the letter of the law. The odds of being audited are generally very low, therefore, if you get an [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2011/01/25/irs-audits-why-you-shouldnt-represent-yourself/feed/</wfw:commentRss>
		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>IRS is Auditing More Taxpayers; Hire a Reputable Preparer</title>
		<link>http://www.pappasontaxes.com/index.php/2010/12/16/irs-is-auditing-more-taxpayers-hire-a-reputable-preparer/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/12/16/irs-is-auditing-more-taxpayers-hire-a-reputable-preparer/#comments</comments>
		<pubDate>Thu, 16 Dec 2010 04:08:06 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Individual Taxation]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[IRS criminal investigation]]></category>
		<category><![CDATA[irs fraud]]></category>
		<category><![CDATA[regulation of preparers]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax fraud]]></category>
		<category><![CDATA[tax return preparation]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=20675</guid>
		<description><![CDATA[The Associated Press reports that the IRS is intensifying and expanding its tax return audit program: The IRS is making it a bit riskier to cheat on your taxes. The tax agency increased the number of returns it audited by nearly 11 percent this year, statistics released Wednesday show. Wealthy taxpayers and big businesses were most likely to [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/12/16/irs-is-auditing-more-taxpayers-hire-a-reputable-preparer/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>FBAR Penalties Absurd, Unfair</title>
		<link>http://www.pappasontaxes.com/index.php/2010/10/20/19508/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/10/20/19508/#comments</comments>
		<pubDate>Wed, 20 Oct 2010 19:39:23 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[International Taxation]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[FBAR]]></category>
		<category><![CDATA[foreign bank account]]></category>
		<category><![CDATA[irs lawsuit]]></category>
		<category><![CDATA[irs penalty]]></category>
		<category><![CDATA[penalty fbar]]></category>
		<category><![CDATA[tax court]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19508</guid>
		<description><![CDATA[Joe Kristan has a nice little post about the absurd FBAR penalties: Another inspiring tale of international tax enforcement from Phil Hodgen: I’m 33 and single, I’ve been living in France for 13 years, am naturalized French (and born American). I had NO idea about these reports until I started searching on tax information for stock [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/10/20/19508/feed/</wfw:commentRss>
		<slash:comments>72</slash:comments>
		</item>
		<item>
		<title>Tax Preparers as IRS Auditors: It&#8217;s Coming Folks</title>
		<link>http://www.pappasontaxes.com/index.php/2010/08/23/tax-preparers-as-irs-auditors-its-coming-folks/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/08/23/tax-preparers-as-irs-auditors-its-coming-folks/#comments</comments>
		<pubDate>Mon, 23 Aug 2010 13:47:31 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[IRS procedure]]></category>
		<category><![CDATA[Regulation of Tax Preparers]]></category>
		<category><![CDATA[circular 230]]></category>
		<category><![CDATA[conflict of interest]]></category>
		<category><![CDATA[due diligence]]></category>
		<category><![CDATA[kip dillinger]]></category>
		<category><![CDATA[tax preparer penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19157</guid>
		<description><![CDATA[&#8220;Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction.&#8221; - Thirteenth Amendment to the United States Constitution - CPA Kip Dillinger writing for Tax Notes says that a war is brewing between [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/08/23/tax-preparers-as-irs-auditors-its-coming-folks/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Tax Return Standard: Substantial Authority v. More Likely Than Not</title>
		<link>http://www.pappasontaxes.com/index.php/2010/08/17/tax-return-standard-substantial-authority-v-more-likely-than-not/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/08/17/tax-return-standard-substantial-authority-v-more-likely-than-not/#comments</comments>
		<pubDate>Tue, 17 Aug 2010 13:00:34 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[Regulation of Tax Preparers]]></category>
		<category><![CDATA[more likely than not]]></category>
		<category><![CDATA[substantial authority]]></category>
		<category><![CDATA[tax gap]]></category>
		<category><![CDATA[tax penalties]]></category>
		<category><![CDATA[tax preparer standards]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=19068</guid>
		<description><![CDATA[From Paul Caron: Bret Wells (Houston) has posted Adopting the More Likely Than Not Standard for Tax Returns, 127 Tax Notes 451 (April 26, 2010), on SSRN. Here is part of the abstract: Under current law, a taxpayer may generally take a tax return position without penalty or disclosure if there is substantial authority that [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/08/17/tax-return-standard-substantial-authority-v-more-likely-than-not/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Tax Professionals Upset about Tax Court&#8217;s Decision in Canal v. Commissioner</title>
		<link>http://www.pappasontaxes.com/index.php/2010/08/09/tax-professionals-upset-about-tax-courts-decision-in-canal-v-commissioner/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/08/09/tax-professionals-upset-about-tax-courts-decision-in-canal-v-commissioner/#comments</comments>
		<pubDate>Mon, 09 Aug 2010 18:06:32 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[canal v commissioner]]></category>
		<category><![CDATA[judge kroupa]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[reasonable reliance]]></category>
		<category><![CDATA[reliance on tax advisor]]></category>
		<category><![CDATA[tax analysts]]></category>
		<category><![CDATA[tax opinion letters]]></category>
		<category><![CDATA[tax penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=18842</guid>
		<description><![CDATA[According to Sam Young of Tax Analysts several tax professionals have expressed concern over the Tax Court&#8217;s recent decision in Canal Corporation v. Commissioner:  In an e-mail to Tax Analysts, Blake D. Rubin, Andrea M. Whiteway, and Jon Finkelstein of McDermott Will &#38; Emery LLP argued that the court misconstrued section 6662 in upholding the accuracy-related [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/08/09/tax-professionals-upset-about-tax-courts-decision-in-canal-v-commissioner/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Tax Court Says Price Waterhouse Sold it&#8217;s Professional Tax Opinion for $800,000</title>
		<link>http://www.pappasontaxes.com/index.php/2010/08/06/tax-court-says-price-waterhouse-sold-its-professional-tax-opinion-for-800000/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/08/06/tax-court-says-price-waterhouse-sold-its-professional-tax-opinion-for-800000/#comments</comments>
		<pubDate>Sat, 07 Aug 2010 02:04:49 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Ethics]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[6662]]></category>
		<category><![CDATA[david miller]]></category>
		<category><![CDATA[penalty relief]]></category>
		<category><![CDATA[price waterhouse coopers]]></category>
		<category><![CDATA[pwc]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[reliance on tax advisor]]></category>
		<category><![CDATA[tax opinion]]></category>
		<category><![CDATA[tax penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=18807</guid>
		<description><![CDATA[In Canal Corp. v. Commissioner, 135 T.C. No. 9 (Aug. 5, 2010), the Tax Court found a corporation liable for a $37 million accuracy-related penalty under §6662(a) even though it had obtained a tax opinion from Price Waterhouse Coopers (PWC). Judge Diane Kroupa issued a scathing rebuke of PWC which should be viewed as a shot across the bow of [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/08/06/tax-court-says-price-waterhouse-sold-its-professional-tax-opinion-for-800000/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Newsflash to TIGTA: Revenue Raising is not a Proper Goal of IRS Penalty Regime</title>
		<link>http://www.pappasontaxes.com/index.php/2010/07/26/newsflash-to-tigta-revenue-raising-is-not-a-proper-goal-of-irs-penalty-regime/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/07/26/newsflash-to-tigta-revenue-raising-is-not-a-proper-goal-of-irs-penalty-regime/#comments</comments>
		<pubDate>Mon, 26 Jul 2010 14:45:36 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[deterrence]]></category>
		<category><![CDATA[healthcare]]></category>
		<category><![CDATA[irs compliance]]></category>
		<category><![CDATA[irs enforcement]]></category>
		<category><![CDATA[obamacare]]></category>
		<category><![CDATA[purpose of irs penalties]]></category>
		<category><![CDATA[tax penalties]]></category>
		<category><![CDATA[TIGTA]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=18578</guid>
		<description><![CDATA[Paul Caron reported last week that the Treasury Inspector General for Tax Administration (TIGTA) has released Accuracy-Related Penalties Are Seldom Considered Properly During Correspondence Audits (2010-30-059) in which it states (emphasis is mine): The IRS must take additional steps to ensure that accuracy-related penalties are appropriately considered when assessing correspondence audits&#8230;. A TIGTA review of 229 correspondence audits [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/07/26/newsflash-to-tigta-revenue-raising-is-not-a-proper-goal-of-irs-penalty-regime/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Geithner Tax Defense Doesn&#8217;t Work for the Small People</title>
		<link>http://www.pappasontaxes.com/index.php/2010/06/23/geithner-defense-doesnt-work-for-the-small-people/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/06/23/geithner-defense-doesnt-work-for-the-small-people/#comments</comments>
		<pubDate>Wed, 23 Jun 2010 11:43:17 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[geithner]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[penalty relief]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[secretary of treasury]]></category>
		<category><![CDATA[tax penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=17747</guid>
		<description><![CDATA[Everyone knows about the sweetheart deal the IRS gave it&#8217;s current boss, Secretary of Treasury Timothy Geithner. Before he became Secretary of Treasury, Geithner, a financial wunderkind, failed to comply with federal tax laws and was assessed additional taxes, interest and penalties. Geithner was later relieved of the penalties based, at least in part, on his contention that his [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/06/23/geithner-defense-doesnt-work-for-the-small-people/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>IRS Penalties: Geithner Defense Shot Down by Tax Court</title>
		<link>http://www.pappasontaxes.com/index.php/2010/04/20/irs-penalties-geithner-defense-shot-down-by-tax-court/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/04/20/irs-penalties-geithner-defense-shot-down-by-tax-court/#comments</comments>
		<pubDate>Tue, 20 Apr 2010 12:24:18 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[penalty relief]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[tax penalties]]></category>
		<category><![CDATA[tax preparation]]></category>
		<category><![CDATA[timothy geithner]]></category>
		<category><![CDATA[turbo tax defense]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=16215</guid>
		<description><![CDATA[The Tax Court has rejected a taxpayer&#8217;s use of the so-called Geithner Defense holding that a reliance on TurboTax software does not warrant relief from IRS penalties: We do not accept petitioners&#8217; misuse of TurboTax, even if unintentional or accidental, as a defense to the penalties on the basis of the facts presented. &#8230;  At trial Ms. Lam [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2010/04/20/irs-penalties-geithner-defense-shot-down-by-tax-court/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Geithner Penalty Waiver Act of 2009</title>
		<link>http://www.pappasontaxes.com/index.php/2009/12/02/geithner-penalty-waiver-act-of-2009/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/12/02/geithner-penalty-waiver-act-of-2009/#comments</comments>
		<pubDate>Wed, 02 Dec 2009 16:04:20 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[Legislative Watch]]></category>
		<category><![CDATA[accuracy related penalties]]></category>
		<category><![CDATA[charlie rangel tax problem]]></category>
		<category><![CDATA[equal protection]]></category>
		<category><![CDATA[geithner penalty waiver]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[rangel rule act]]></category>
		<category><![CDATA[reasonable cause]]></category>
		<category><![CDATA[tax penalties]]></category>
		<category><![CDATA[tim geithner tax problem]]></category>
		<category><![CDATA[willful neglect]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=11814</guid>
		<description><![CDATA[From the TaxProf, Paul Caron: Congressmen John Carter (R-TX) and Lynn Westmoreland (R-GA) yesterday introduced the Geithner Penalty Waiver Act, requiring that the IRS assess the same penalty against U.S. taxpayers that came forward in the UBS tax fraud investigation as paid by Treasury Secretary Timothy Geithner for failing to pay taxes on his IMF income [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/12/02/geithner-penalty-waiver-act-of-2009/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IRS Penalties: Reliance on Tax Advisor No Excuse for Late Filing</title>
		<link>http://www.pappasontaxes.com/index.php/2009/10/19/irs-penalties-reliance-on-tax-advisor-no-excuse-for-late-filing/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/10/19/irs-penalties-reliance-on-tax-advisor-no-excuse-for-late-filing/#comments</comments>
		<pubDate>Mon, 19 Oct 2009 18:44:10 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[irs reasonable cause]]></category>
		<category><![CDATA[late filing penalty]]></category>
		<category><![CDATA[penalty abatement]]></category>
		<category><![CDATA[penalty relief]]></category>
		<category><![CDATA[reliance on tax advisor]]></category>
		<category><![CDATA[tax penalties]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=10459</guid>
		<description><![CDATA[Section 4.10.63.5.3 of the Internal Revenue Manual  is titled Reliance on Representative and/or Return Preparer and provides in part that, In considering the failure to file penalty, the United States Supreme Court has held that the fact that a taxpayer relies on an attorney to file a timely tax return does not relieve the taxpayer of [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/10/19/irs-penalties-reliance-on-tax-advisor-no-excuse-for-late-filing/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Late Filing Penalties When No Tax is Due</title>
		<link>http://www.pappasontaxes.com/index.php/2009/09/15/s-corporation-loss-limitations/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/09/15/s-corporation-loss-limitations/#comments</comments>
		<pubDate>Tue, 15 Sep 2009 04:08:01 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[irs late filing penalty]]></category>
		<category><![CDATA[s corporation due date]]></category>
		<category><![CDATA[september 15]]></category>
		<category><![CDATA[tax penalty]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=9720</guid>
		<description><![CDATA[There are no more extensions. In addition to previously extended corporate (1120) and trust (1041) tax returns, S Corporation (1120S) and partnership (1065) tax returns are due today. Most IRS late filing penalties are calculated as a percentage of the unpaid tax shown on the return. But S Corporations and partnerships don&#8217;t pay tax so does that mean taxpayers [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/09/15/s-corporation-loss-limitations/feed/</wfw:commentRss>
		<slash:comments>48</slash:comments>
		</item>
		<item>
		<title>IRS Amnesty: Less than 2 Weeks Remain for Voluntary Disclosure Filings</title>
		<link>http://www.pappasontaxes.com/index.php/2009/09/09/irs-amnesty-less-than-2-weeks-remain-for-voluntary-disclosure-filings/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/09/09/irs-amnesty-less-than-2-weeks-remain-for-voluntary-disclosure-filings/#comments</comments>
		<pubDate>Wed, 09 Sep 2009 16:05:30 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[Tax Crimes]]></category>
		<category><![CDATA[foreign bank account]]></category>
		<category><![CDATA[irs amnesty]]></category>
		<category><![CDATA[irs criminal]]></category>
		<category><![CDATA[offshore amnesty]]></category>
		<category><![CDATA[september 23]]></category>
		<category><![CDATA[tax evasion]]></category>
		<category><![CDATA[voluntary disclosure]]></category>
		<category><![CDATA[voluntary disclosure practice]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=9556</guid>
		<description><![CDATA[The deadline for foreign investors to participate in the IRS voluntary disclosure program is September 23, 2009. Taxpayers wishing to participate must amend their income tax returns to properly reflect any previously unreported foreign earned income and must file the appropriate foreign account disclosures. If you want your CPA or tax attorney to represent you [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2009/09/09/irs-amnesty-less-than-2-weeks-remain-for-voluntary-disclosure-filings/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
	</channel>
</rss>

