My last blog post was about how, as a result of a change in the Internal Revenue Code (the “Code”), the IRS will be altering the manner in which it audits many partnerships (and limited liability companies that are taxed as partnerships under the Code).
We have previously written about Judge Mark V. Holmes’ dislike of the Internal Revenue Service’s (IRS) practice of issuing subpoenas to non-parties without informing the taxpayer.
The conversion Law no. 225/2016 of the Legislative Decree October 22, 2016, no. 1931 entitled “Urgent measures on taxation and for the financing of non deferrable needs” regulates, under article 6, the simplified resolution of the loads entrusted to the tax collection agent from 2000 to 2016.
On Oct. 18, 2016, a federal judge sentenced a well-known Chicago restaurant owner to prison for carrying out an extensive scheme to avoid paying state sales tax collected from customers of his establishments.