14Feb
Avoid the IRS’s Nuclear Option – Sign that Plan Document!
Seyfarth Synopsis: In a recent Chief Counsel Memorandum (“CCM”), the IRS stated that on audit, agents should pursue plan disqualification for a failure to produce a signed plan document. The IRS was responding to a 2018 Tax Court decision that held...
By:
Seyfarth Shaw LLP
Source Url: https://www.jdsupra.com/legalnews/avoid-the-irs-s-nuclear-option-sign-84778/
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