The IRS’s designation of the administrative record in a whistleblower case enjoys a presumption of correctness absent clear evidence to the contrary, the U.S. Tax Court held in a division opinion. Discovery aimed at completing the designated record shall be allowed only upon a significant showing that there is material in the IRS’s possession indicative of bad faith on the IRS’s part or of an incomplete record, the court explained. Petitioner has not made any significant showing of bad faith or an incomplete record in connection with his requests for document production, the court stated. He has made a limited ...
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Tehran – Saba: The Iranian Foreign Ministry condemned the subversive actions taken by the rulers of Abu Dhabi against the Islamic Republic of Iran. Last night, Tasnim News Agency reported that the...