Summary
A taxpayer who successfully challenges a notice of tax deficiency may "incur" fees even if those fees are paid initially by a third party, the 9th Circuit has ruled in reversing the U.S. Tax Court.
The IRS issued a notice of deficiency to a privately-owned corporation, as well as to the two owners for their personal tax returns.See the full content of this document
Extract
Taxpayer Can Get Legal Fees Although Third Party Paid, Rules 9th Circuit
One of them challenged the notice, and his case was consolidated with...
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