A Fair Approach to Tax Compliance During TCJA Implementation
Tax Notes Federal, 2020
14 Pages Posted: 20 May 2020
Date Written: April 20, 2020
In this report, Michael Levin suggests that the time is right to reconsider established judicial doctrines designed to provide relief to challenged taxpayers. He focuses on two such doctrines: the use of estimates and substantial compliance.
Keywords: TCJA, Tax Compliance, Cohan, Estimates, Sampling, Substantial Compliance
Suggested Citation: Suggested Citation