TITLE

BECAUSE FOREVER IS TOO LONG

AUTHOR(S)
KOFSKY, AUSHER M. B.
PUB. DATE
September 2015
SOURCE
Western New England Law Review;2015, Vol. 37 Issue 3, p265
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article examine the U.S. laws that allows unlimited time to prosecute allegations of tax fraud, false returns and instances of non-filed tax returns. Topics discussed include the U.S. Internal Revenue Service (IRS) limitless tax investigations; sections 6501(e)(1)-(3), (9) of the U.S. Internal Revenue Code (IRC) that provides unlimited time to determine a deficiency; and need of a finite assessment period. It mentions statutes in the Revenue Act of 1913 to assess a fraud.
ACCESSION #
109481809

 

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