Which is not a substantial authority for purposes of the accuracy-related penalty?
A)Revenue Procedure.
B)General counsel memorandum (post-1984).
C)Tax Notes.
D)Technical advice memorandum (post-1984).
E)None of the above.

Question

Quizplus · Accepted Answer

Tax Notes is not a substantial authority for purposes of the accuracy-related penalty. The other options listed are all considered substantial authorities.

Which Is Not a Substantial Authority for Purposes of the Accuracy-Related