The IRS argued in court documents that its employees did not commit wrongdoing in a conservation easement case where the petitioner is asking the US Tax Court to reconsider its penalty.
Earlier this year, the IRS agreed to settle a case with LakePoint, a Georgia conservation easement donor, after it was revealed that an agency employee backdated the approval signature on a penalty form and misled the Tax Court about it for months. The agency dismissed the $15.2 million penalty.
The supervisor on the case said her initial misrepresentation to the court was an “unintentional error,” and the agency admitted ...
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