Case: Certiorari Denied for Fraud Penalty Appeal (S. Ct.) (IRC §6663)

Certiorari denied where the Eighth Circuit found that the taxpayers were liable for fraud penalties where the underpayment of taxes was due to fraudulent business deductions, the U.S. Supreme Court ruled. The taxpayer questioned whether clear and convincing evidence was determined for their penalty determinations. [Langer v. Commissioner, No. 18-1133 (S. Ct. Apr. 15, 2019)]

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