Does a Civil Penalty Time Bar Apply in the Tax Context?

Law360

Armando Gomez Alan J.J. Swirski Keith W. Neely

Partners Armando Gomez and Alan Swirski and associate Keith Neely take a look at Philip Groves v. U.S., in which the U.S. Court of Appeals for the Seventh Circuit is considering whether the IRS has an unlimited period of time to assess penalties against alleged promoters of abusive tax shelters.

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