Partner cannot sue for refund of penalty paid by partnership.
The Tax Adviser › Vol. 40 Nbr. 3, March 2009
Linked as:
The Tax Adviser › Vol. 40 Nbr. 3, March 2009
Linked as:Extract
Partner cannot sue for refund of penalty paid by partnership.
[ILLUSTRATION OMITTED]
The Eighth Circuit reversed a district court and held that where a partnership paid a penalty under a closing agreement with the IRS, a partner in the partnership did not have standing to s...See the full content of this document
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