A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)
Feature Article

An Introduction to the Supervisorial Approval of Penalties Under Internal Revenue Code Section 6751(b)

Internal Revenue Code (the IRC or the Code) §6751(b)’s supervisory approval requirement has been a hotly litigated issue over the past few years. This article will introduce you to §6751(b) and help explain how supervisory approval is obt... Frank Agostino and Phillip J. Colasanto

Jan/Feb 2021, Feature Article, penalties, Section 6751(b), Freedom of Information Act, collection due process