Letter to the Editor: Commentary on Recent Statements by the IRS Regarding the Change to Appraisal Reviews

Business Valuation UpdateVol. 26 No. 12
December 2020
federal taxation
estate valuation, internal revenue service (IRS)


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.