Laidlaw’s Harley Davidson Sales, Inc. v. Comm’r
Abstract Case Name: Laidlaw’s Harley Davidson Sales, Inc. v. Commissioner, 154 T.C. 68 (Jan. 16, 2020).Jurisdiction: U.S.T.C.Petitioner: Laidlaw’s Harley Davidson Sales, Inc.Respondent: Commissioner of the Internal Revenue Service.Concepts: IRS Examinations; Civil Tax Penalties; Penalty Procedures; Collections Due Process.Nature of Case: Whether an IRS agent proposing a penalty under I.R.C. § 6707A for failure to disclose participation in […]