Tax Attorney Addresses Statute of Limitations with Respect to Unreported Foreign Source Income

Date
03/01/2013

Tax attorney, Robert S. Schwartz has written an article that appeared in the February-March 2013 issue of the Journal of Tax Practice & Procedures. The article entitled “Statute of Limitations: IRS Examination Goes Too Far In Extending Statute of Limitations for Unreported Foreign Source Income” examines whether the amendments to Code Sec. 6501 (e)(1) by the Hiring Incentives to Restore Employment Act keep open the statutes of limitations for unreported foreign source income.

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