Beavers writes about the impact of a recent decision in which the Tax Court “refused to invalidate a notice of deficiency or provide other relief to a taxpayer who claimed that the notice was invalid because she had been deprived of the rights guaranteed to her by the Taxpayer Bill of Rights during her IRS examination” due to the Court’s long-time precedent that it would not look behind a note of deficiency.
Posted by Jessica Zhang, Associate Editor, Wealth Strategies Journal.
