• More on IRS Strategies to Reopen Closed Assessment Periods

  • Apr 10 2024
  • Duración: 17 m
  • Podcast

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More on IRS Strategies to Reopen Closed Assessment Periods

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  • Resumen

  • The IRS has a limited period to enforce the rules, and taxpayers hope to go unnoticed until that opportunity has passed. Timing issues do not disappear, though, simply because taxpayers get selected for audit or approach the IRS pro-actively. Indeed, they might become more important than ever, because many interactions with the IRS involve extensions of assessment-periods, some voluntary, others compulsory. This article analyzes the divergent and surprising rules applicable to taxes, on one hand, and FBAR penalties, on the other.
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