Penalties: Reconsidering the 'Reliance on Professional' Defense to Delinquency Penalties in the Age of E-Filing

4 Pages Posted: 23 Aug 2013  

Bryan C. Skarlatos

Kostelanetz & Fink, LLP; New York University School of Law

Christopher M. Ferguson

Kostelanetz & Fink LLP

Date Written: February 2012

Abstract

Following the Supreme Court’s decision in Boyle v. United States, courts traditionally have held that a taxpayer cannot delegate the responsibility to file a tax return to another person and, therefore, cannot avoid a late filing penalty if the other person fails to file on time. However, the IRS now encourages taxpayers to e-file their tax return through e-filing professionals. Under these circumstances, the IRS and courts must re-evaluate whether and when a taxpayer should be penalized if a professional fails to e-file a return on time.

Keywords: penalties, delinquency, late filing, e-filing, Boyle

Suggested Citation

Skarlatos, Bryan C. and Ferguson, Christopher M., Penalties: Reconsidering the 'Reliance on Professional' Defense to Delinquency Penalties in the Age of E-Filing (February 2012). Journal of Tax Practice and Procedure, pp. 9-10 and 68-69, Feb.-March 2012. Available at SSRN: https://ssrn.com/abstract=2282665

Bryan C. Skarlatos (Contact Author)

Kostelanetz & Fink, LLP ( email )

7 World Trade Center
New York, NY 10007
United States

HOME PAGE: http://www.kflaw.com/

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

Christopher M. Ferguson

Kostelanetz & Fink LLP ( email )

530 Fifth Avenue, 22nd Floor
New York, NY 10036
United States

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