A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Deadline Postponement Regulation Found Invalid
Tax Court

Deadline Postponement Regulation Found Invalid

Section 7508A was added to the Internal Revenue Code (IRC) in 1997. Section 7508A(a) authorizes the Internal Revenue Service (IRS) to postpone certain tax actions for up to one year for a taxpayer affected by a §165(i)(5)(... Thomas Gorczynski, EA, USTCP

Summer 2024, Tax Court, Tax Court, ethics, COVID-19, §7508A, §7508A(a), Abdo and Farah v. Comm., Chevron, postponement