Court: IRS Cannot Apply New Law Based on Conduct Predating the Law

In Rafizadeah v. Commissioner, 150 T.C. No. 1 (2018), the court concluded that the IRS made a late assessment of tax and penalties. The case turns on whether the IRS can benefit from the longer six-year assessment period based on ….. The post Court: IRS Cannot Apply New Law Based on Conduct Predating the Law appeared first on Houston Tax Attorney. read more –> Court: IRS Cannot Apply New Law Based on Conduct Predating the Law