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Tag: Civil Tax Controversies & Trials

The IRS’s Assessment Of Penalties On Substitute Forms 3520-A

By Megan L. Brackney Tax Notes International, Volume 102 Issue 3 Tax Notes Federal, Volume 171 Issue 3 April 19, 2021 In recent months, we have seen several clients being heavily penalized for purportedly late filing Form 3520-A, “Annual Information Return of Foreign Trust With a U.S. Owner,” when they

Showing Us How To Get It Done: Nina Olson

By Caroline D. Ciraolo Pittsburgh Tax Review, University of Pittsburgh School of Law Volume 18 Issue 1 (Fall 2020) A Brilliant Mind. A Caring Heart. A Force of Nature. These are just some of the ways we have described our friend, our mentor, our champion: Nina Olson. The former National Taxpayer