Practitioner's Guide to IRS Tax Penalties.

• Author: Fink, Philip R.
• Position: Book Review

Practitioner's Guide to IRS Tax Penalties, by Robert J. Collins (CCH, 2002), provides a quick reference explaining the multitude of penalties and penalty-related issues, with substantial references to important authorities. The book explains when and how a penalty is determined, how it is computed and the circumstances under which the IRS will consider abatement. The book covers estimated tax penalties, information return penalties, preparer and promoter penalties, accuracy-related and fraud penalties, trust fund penalties and miscellaneous tax penalties. The end-of-chapter...