Popular Press
Complications With Rolling Credit Elect Transfers - Part 1
Procedurally Taxing blog
(2021)
Abstract
How do you safeguard against underpayment interest if the IRS may audit you and assert a deficiency? A deposit is one obvious option. These taxpayers tried another approach and the district court concluded that didn't work. Now it is headed to the Fifth Circuit.
Keywords
- tax,
- interest,
- underpayment interest,
- credit transfer,
- credit elect transfer,
- Avon Products,
- FleetBoston,
- Goldring
Disciplines
Publication Date
February 4, 2021
Citation Information
Robert D. Probasco. "Complications With Rolling Credit Elect Transfers - Part 1" Procedurally Taxing blog (2021) Available at: http://works.bepress.com/robert-probasco/120/