IRS Issues Notice on Penalty Relief Related to Reliance on Revenue Procedure
September 23, 2019
September 23, 2019
WASHINGTON, Sept. 23 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice:
Notice 2019-47
This Notice provides penalty relief related to taxpayer reliance on Revenue Procedure 2018-38, which was set aside by an order issued on July 30, 2019, by the United States District Court for the District of Montana in the case of Bullock v. IRS, 2019 WL 3423485 (D. Mont. Jul. 30, 2019).
Revenue Procedure 2018-38, 2018-31 IRB 28 . . .
Notice 2019-47
This Notice provides penalty relief related to taxpayer reliance on Revenue Procedure 2018-38, which was set aside by an order issued on July 30, 2019, by the United States District Court for the District of Montana in the case of Bullock v. IRS, 2019 WL 3423485 (D. Mont. Jul. 30, 2019).
Revenue Procedure 2018-38, 2018-31 IRB 28 . . .