A Fair Approach to Tax Compliance During TCJA Implementation

Tax Notes Federal, 2020

14 Pages Posted: 20 May 2020

Date Written: April 20, 2020

Abstract

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

Levin, Michael, A Fair Approach to Tax Compliance During TCJA Implementation (April 20, 2020). Tax Notes Federal, 2020, Available at SSRN: https://ssrn.com/abstract=3598204

Michael Levin (Contact Author)

PriceWaterhouseCoopers LLP ( email )

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

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