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US: Form 5471 Foreign Corporation Filing Requirements

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www.skadden.com/insights/publications/2023/04/tax-court-rules-irs-lacks-authority-to-assess-penalties?sid=285f80aa-27be-4460-848c-73fbc53acacf
www.pearlcohen.com/farhy-v-commissioner-summary/
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www.mwe.com/insights/tax-court-tells-irs-it-cannot-assess-or-collect-certain-tax-penalties/

See also:
tinyurl.com/yc38xnj7
www.gtlaw.com/es/insights/2023/4/irs-lacks-statutory-authority-to-assess-international-information-return-penalties-us-tax-court
taxlitigator.me/2023/04/04/tax-court-invalidates-irs-assessment-authority-for-penalties-for-unfiled-forms-5471/
taxlitigator.files.wordpress.com/2023/04/farhy-opinion.pdf
www.gtlaw.com/es/insights/2023/4/irs-lacks-statutory-authority-to-assess-international-information-return-penalties-us-tax-court
www.taxcontroversy360.com/2023/04/tax-court-rules-that-the-irs-cannot-assess-or-collect-certain-tax-penalties/
www.taxcontroversy360.com/2023/04/tax-court-rules-that-the-irs-cannot-assess-or-collect-certain-tax-penalties/
www.bdo.com/insights/tax/u-s-tax-court-rules-irs-lacks-statutory-authority-to-assess-penalties-for-failure-to-file-form-5471
kpmg.com/us/en/home/insights/2023/04/tnf-us-tax-court-statutory-authority-assess-penalties-willful-failure-form-5471.html
www.loeb.com/en/insights/publications/2023/04/tax-court-rules-irs-cannot-assess-or-collect-penalties-for-failure-to-file-form-5471
www.hklaw.com/en/insights/publications/2023/04/tax-court-irs-lacks-authority-to-assess-certain-foreign-information
www.meadowscollier.com/any-taxpayer-who-paid-an-international-information-return-penalty-should-consider-requesting-a-refund