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ANALYSIS: Who Needs ‘Customers’? The Real Import (or Export) of IRS Announcement 2010-9 on ‘Uncertain Tax Positions’

March 18, 2010 in Daily Tax Report · Leave a Comment 

If anything explodes the fiction that the U.S. Internal Revenue Service and the taxpayer—particularly the corporate taxpayer—are in a constructive partnership or friendly “customer” relationship to ensure only that the “correct” amount of tax is collected, it is the recent bombshell by IRS contained in Announcement 2010-9…

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