TIGTA Study: Significant Discrepancies Exist Between Alimony Deductions Claimed by Payers and Income Reported by RecipientsMarch 27, 2015
Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed TransactionsMarch 31, 2015
A taxpayer who asserted he was no longer a partner in a business during the periods at issue was nevertheless held to be a responsible person and liable for the 100% penalty for failure to pay over withheld employment taxes.
Source:: AICPA – Tax