A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
When Is a Return Considered Filed?
Representation

When Is a Return Considered Filed?

In Seaview Trading, LLC v. Commissioner,i a three-judge panel of the Ninth Circuit Court heard an appeal from the Tax Court, which tasked the court with deciding when a return ... Josh Youngblood, EA

Nov/Dec 2022, Representation, return, Tax Court, partnership, Form 1065, Ninth Circuit, §7502, Seaview, Beard test, statute of limitations, assessments, FPAA, final partnership administrative adjustment, Reg. §1.6031(a)-1(e)(1), §1.6031(a)- 1(e), §6229(a)