2023-10-30 Boyle Decision Applies to Electronic Filing - a podcast by The Ohio Society of CPAs

This week we look at

• Taxpayers can’t rely on paid preparer as reasonable cause for late filing, even when using electronic filing
• IRS could assert negligence penalty (and obtain supervisory approval) after failing to obtain approval for substantial underpayment penalty
• IRS makes “temporary” electronic signature program permanent by moving it into the Internal Revenue Manual

Further episodes of Federal Tax Update Podcast

Further podcasts by The Ohio Society of CPAs

Website of The Ohio Society of CPAs