Download This PaperWoods: A Path Through the Penalty Maze
10 Pages Posted: 26 Feb 2014
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: 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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