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Taxation & Estate Planning

: TaxProf Blog

Tax Court: CPA's Google Search Does Not Constitute Reasonable Cause to Avoid Penalty

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The Tax Court yesterday held that a Google search did not constitute reasonable cause to excuse a Harvard MBA/ CPA's failure to properly rollover a $150,000 IRA distribution. Woodard v. Commissioner, T.C. Summ. Op. 2009-150 (Sept. 28, 2009): Mr. Woodard asks the Court to accept that his research on the...

Full post as published by TaxProf Blog on September 29, 2009 (boomark / email).

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