Current Internal Revenue Service appraisal practices "violate the American taxpayers' right to uniformity"

Business Valuation Update
June 20, 2000
Matthew N. McErlean, MBA, MS, MAI

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internal revenue service (IRS), uniform standards of professional appraisal practice (USPAP)

Summary

The current appraisal practices of the Internal Revenue Service systematically violate the American taxpayers' right to uniformity in the determination of tax liability under Article 8 Section I of ...