Fiduciary's Liability for Penalties for Failure to File or Pay Under IRC Section 6651 and Knappe v. United States (PDF)

A fiduciary can be liable for penalties for failure to file a decedent's or estate's tax return and failure to pay the taxes. This analysis discusses fiduciary liability for those penalties and looks at a recent decision.

Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 10 Pages , PDF

ISBN: 9781422429983

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