Whose Fraud Extends the Statute of Limitations on Assessment?
By EsqSocial Corporation 20/06/16
The IRS generally has 3 years to assess additional tax after a return is filed. Code Section 6501(a).However, an important exception is Code Section 6501(c)(1). Under that provision, if there is fraud in regard to the preparation of a return, there...
By: Charles (Chuck) Rubin