Taxpayers are subject to a penalty if there is a substantial underestimate of tax attributable to a particular treatment for which they have no substantial authority, unless the treatment is disclosed on the tax return.
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Q1: It is not possible for the Appellate
Q2: The IRS announces its acquiescence or nonacquiescence
Q3: Once a tax law is enacted by
Q7: A Writ of Certiorari is the means
Q9: The primary purpose of IRS regulations is
Q10: A letter ruling, or private ruling, is
Q14: Although temporary regulations have the same binding
Q16: The Internal Revenue Service may exercise discretion
Q17: The House Ways and Means Committee holds
Q19: The three trial courts where tax matters
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