26 CFR 3.1 - Scope of section 607 of the Act and the regulations in this part
| Cite as | 26 CFR 3.1 |
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1 practice notes
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Ethical Problems for Tax Lawyers
...mistake in the client’s favor. Finally are situations that involve how private tax lawyers interact with lawyers and other employees at the IRS. 3.1. Tax Opinions and Tax Shelters A taxpayer who makes an “honest mistake” still owes the taxes due (and interest on the amount due), an audit ma......
1 books & journal articles
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Ethical Problems for Tax Lawyers
...mistake in the client’s favor. Finally are situations that involve how private tax lawyers interact with lawyers and other employees at the IRS. 3.1. Tax Opinions and Tax Shelters A taxpayer who makes an “honest mistake” still owes the taxes due (and interest on the amount due), an audit ma......