Throwing Out Uncertainty from the Throwout Rule
8 Pages Posted: 30 Jun 2015
Date Written: May 11, 2015
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: Suggested Citation