Throwing Out Uncertainty from the Throwout Rule

8 Pages Posted: 30 Jun 2015

See all articles by Scott Austin

Scott Austin

PriceWaterhouseCoopers LLP

Hardeo Bissoondial

PriceWaterhouseCoopers LLP

Ilya A. Lipin

PriceWaterhouseCoopers LLP

Date Written: May 11, 2015

Abstract

In this article, the authors describe the background and development of the throwout rule; discuss several court cases upholding, striking down, or implementing the rule; and offer advice to taxpayers whose tax liability may increase after an audit and application of the rule.

Keywords: Throwout rule, State and Local Tax

Suggested Citation

Austin, Scott and Bissoondial, Hardeo and Lipin, Ilya A., Throwing Out Uncertainty from the Throwout Rule (May 11, 2015). State Tax Notes, Vol. 76, No. 463, 2015, Available at SSRN: https://ssrn.com/abstract=2624289

Scott Austin

PriceWaterhouseCoopers LLP ( email )

1301 Avenue of the Americas
New York, NY 10019
United States

Hardeo Bissoondial

PriceWaterhouseCoopers LLP ( email )

1301 Avenue of the Americas
New York, NY 10019
United States

Ilya A. Lipin (Contact Author)

PriceWaterhouseCoopers LLP ( email )

1301 Avenue of the Americas
New York, NY 10019
United States

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