Relief from partnership late-filing penalties.
The Tax Adviser › Vol. 35 Nbr. 8, August 2004
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Relief from partnership late-filing penalties.
If a partnership files its return after the original due date, either without a timely extension request or after the extension period expires, the IRS will likely assess a late-filing penalty under Sec. 6698, assuming the partnership's failure to file the return was not willful (thus, Sec. 7203 crimin...
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