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Letter to the Editor: Commentary on Recent Statements by the IRS Regarding the Change to Appraisal Reviews
Business Valuation Update
Vol. 26 No. 12
December 2020
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Categories:
federal taxation
Tags:
estate valuation
,
internal revenue service (IRS)
Summary
Former IRS manager Michael Gregory comments on recent statements from the IRS and ASA concerning a key issue with appraisal reviews prior to imposing a civil money penalty for valuation misstatements under IRC Section 6695A.