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April 20, 2015
Megan L. Brackney published in The Trusted Professional; The Newspaper of the New York State Society of Certified Public Accountants; NYSSCPA - Vol. 18 No. 3, March 2015, "Understanding the 'innocent spouse' defense against fraud penalties"
Practitioners should be aware that the Internal Revenue Code (IRC) Section 6663 fraud penalty is a personal penalty that applies individually to taxpayers.