The “Issue of First Impression” Defense to Penalties - McDermott Will & Emery

The “Issue of First Impression” Defense to Penalties

Overview


Andrew Roberson wrote this bylined article suggesting that taxpayers facing IRS penalties use an “issue of first impression” defense where the issue was one not previously considered by the Tax Court and the statutory language was not entirely clear.” Such a defense, Mr. Roberson explained, “may avoid the potential pitfalls associated with the waiver of privilege when other penalty defenses are raised.”