Did you mean: BASE PARTNERSHIP ?
Web Results

BASR PARTNERSHIP v. US - US Court of Appeals for the Federal ...

www.cafc.uscourts.gov/sites/default/files/opinions-orders/14-5037.Opinion.7-27-2015.1.PDF

Jul 29, 2015 ... tax return filed by plaintiff-appellee BASR Partnership. (BASR). ... limitation on the IRS's ability to assess and impose tax on BASR for the ...

IRS Must Abide By 3-Year Limit In Jenkens Tax Fraud Case - Law360

www.law360.com/articles/685160/irs-must-abide-by-3-year-limit-in-jenkens-tax-fraud-case

Jul 30, 2015 ... The IRS issued a Final Partnership Administrative Adjustment to BASR Partnership in 2010, which was set up by the Pettinati family's lawyer to ...

Court of Federal Claims Holds that Agent's Fraud Does Not Extend ...

procedurallytaxing.com/court-of-federal-claims-holds-that-agents-fraud-does-not-extend-statute-of-limitations/

Oct 4, 2013 ... Earlier this week, the Court of Federal Claims in BASR v. .... on a partnership return is attributed to a partner for purposes of section 6501(e), but ...

Does Fraudulent Conduct by Someone Else Extend the Statute of ...

www.gtlaw-legacyadvisors.com/2016/08/does-fraudulent-conduct-by-someone-else-extend-the-statute-of-limitations-permitting-the-irs-to-pursue-the-taxpayer/

Aug 23, 2016 ... In BASR Partnership v. United States, No. 2014-5037 (Fed. Cir., 7/29/15) the taxpayer relied on a law firm's tax opinion in deciding how to ...

Federal Tax Crimes: BASR Briefs On Issue of Unlimited Statute of ...

federaltaxcrimes.blogspot.com/2014/08/basr-briefs-on-issue-of-unlimited.html

Aug 26, 2014 ... In BASR Partnership v. United States, 113 Fed. Cl. 181 (9/30/13 Filed; As Revised 10/29/13), here, the Court of Federal Claims rejected Allen ...

T&K Tax Knowledge: Tax Shelters

www.tktaxknowledge.com/tax-shelters/

Aug 3, 2015 ... ... Tax Report article (subscription required) about a July 29 opinion by the U.S. Court of Appeals for the Federal Circuit in BASR Partnership v.

Fraudulent Tax Returns and the Statute of Limitations

www.wealthmanagement.com/high-net-worth/fraudulent-tax-returns-and-statute-limitations

Mar 10, 2016 ... However, in a recent case, BASR Partnership v. United States, the U.S. Court Appeals for the Federal Circuit issued a taxpayer-favorable ...

Current Developments in Partners and Partnerships - The Tax Adviser

www.thetaxadviser.com/issues/2014/feb/burton-feb2014.html

Jan 31, 2014 ... In BASR Partnership, the taxpayer filed a petition for a readjustment of taxes and a refund of federal taxes paid because, it asserted, an FPAA ...

Significant Cases - Taxpayer Advocate Service

taxpayeradvocate.irs.gov/Media/Default/Documents/2014-Annual-Report/Significant-Cases.pdf

Partnership Administrative Adjustment (FPAA).3 In September and October 2010, ...... The BASR partnership entered into a tax shelter that it and its partners ...

T&K Tax Knowledge: Partnership Tax

www.tktaxknowledge.com/partnerships/

Oct 20, 2016 ... IRS Issues Partnership Disguised Sales Guidance .... 29 opinion by the U.S. Court of Appeals for the Federal Circuit in BASR Partnership v.

More Info

Whose Intent to Evade Tax Is It? | Publications | Thought Leadership ...

www.mwe.com

Aug 5, 2015 ... On July 29, 2015, the Federal Circuit, rejecting the Tax Court's decision in Allen v. Commissioner, 128 T.C. 37 (2007), held in BASR Partnership ...

BASR PARTNERSHIP v. US , No. 14-5037 (Fed. Cir ... - Justia Law

law.justia.com

Apr 16, 2014 ... BASR PARTNERSHIP v. US , No. 14-5037 (Fed. Cir. 2014) case opinion from the U.S. Court of Appeals for the Federal Circuit.

Taxpayer Advocate Reports On Top 10 Most Litigated Tax Issues

www.forbes.com

Jan 15, 2015 ... NTA also called out BASR Partnership. In BASR Partnership v. United States, the Court of Federal Claims held that a tax preparer's fraud could ...