Prudence And Caution: The Antidote to The Hazards of Certifying Nonwillfulness Under The Streamlined Procedures
Back on August 13, 2014, the IRS issued an update of the Internal Revenue Manual that sheds some light on what type of submissions might be ripe for audit under the streamlined procedures. For those unfamiliar with the Internal Revenue Manual, it is the “official source of instructions to IRS personnel relating to the organization, […]