Woods: A Path Through the Penalty Maze

10 Pages Posted: 26 Feb 2014

See all articles by Karen C. Burke

Karen C. Burke

University of Florida Levin College of Law

Grayson M.P. McCouch

University of Florida Levin College of Law

Date Written: February 24, 2014

Abstract

This article discusses the Supreme Court’s Woods decision concerning partnership-level penalty jurisdiction in TEFRA proceedings, and explores the implications of the decision for subsequent partner-level proceedings.

Keywords: Woods, tax shelter, penalties, partnership

JEL Classification: K34

Suggested Citation

Burke, Karen C. and McCouch, Grayson M.P., Woods: A Path Through the Penalty Maze (February 24, 2014). Tax Notes, Vol. 142, 2014, Available at SSRN: https://ssrn.com/abstract=2400503

Karen C. Burke (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

Grayson M.P. McCouch

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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