A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Assessable Penalties and Abating Them
Feature Article

Assessable Penalties and Abating Them

The United States federal tax system operates on a system of somewhat voluntary compliance. However, human nature being what it is, a voluntary system without a means of enforcement lends itself to fraud, ignorance, and disregard. I... David Woods, EA

Sept/Oct 2021, Feature Article, abatement, §6651(a), §6038D, §6651(a)(1), §199A, §6651(a)(2), penalties, §6663, fraud, Form 926, §6038, Form 5471, §6662, Form 8865, accuracy-related penalty, Form 3520, Form 8858, Form 3520-A, Form 8938, §6662(j)