Assessment
Fowler v. Commissioner 155 T.C. No. 7
On September 9, 2020, the Tax Court issued its opinion in Fowler v. Commissioner (155 T.C. No. 7). The primary issue presented in Fowler v. Commissioner was whether the electronic filing of a tax return which was rejected by the IRS’s software for failure to include and Identity Protection Personal Identification Number (IP PIN) triggered the three-year limitations period to assess tax pursuant to IRC § 6501(a). Background to Fowler v. Commissioner The petitioner timely
Scott St. Amand
September 9, 2020
