Jack Townsend offers this blog in conjunction with his Federal Tax Procedure Books, currently in the 2019 editions (Student and Practitioner). Annual editions of the books are published in August. Those books may be downloaded from SSRN (see the page link in the top right hand column of this blog title 2019 Federal Tax Procedure Book & Updates). In addition, Jack uses this blog to discuss issues of federal tax procedure.
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Wednesday, September 25, 2019
FTP2019 Update 03 - Minimum Payments and Voluntary Payments with OICs (9/25/19)
I have posted Update 03, here, dealing with minimum and voluntary payments required with OICs. A listing of updates (with links) through today is here.
The update deals principally with Section 7122(c) dealing with minimum payments upon submission of OICs.
The page for the book editions and updates is at the right, titled 2019 Federal Tax Procedure Book & Updates, here.
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Comments are moderated. Jack Townsend will review and approve comments only to make sure the comments are appropriate. Although comments can be made anonymously, please identify yourself (either by real name or pseudonymn) so that, over a few comments, readers will be able to better judge whether to read the comments and respond to the comments.