Most people who litigate penalty issues with the IRS are familiar with the Supreme Court's decision in R.W. Boyle,1 which held that taxpayers cannot avoid failure to file penalties by arguing that they relied on professional to file their tax return and that the failure to timely file is the fault of the professional. However since Boyle was decided in 1985, the way tax returns are filed has changed dramatically. As of 2011 the IRS's e-file their income tax returns and encourages them to delegate such authority to paid e-filing professionals.
Christopher M. Ferguson Published in the Penalties: Journal of Tax Practice and Procedure, “Reconsidering the “Reliance on Professional” Defense to Delinquency Penalties in the Age of E-Filing
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