Reasonable cause defense prevents punishment for certain tax filing failures when established by the taxpayer on proof. Punishment is excluded where a person charged with specified tax failures proves reasonable cause; if the person adduces evidence establishing reasonable ... Summary
Reasonable cause defense prevents punishment for certain tax filing failures when established by the taxpayer on proof.
Punishment is excluded where a person charged with specified tax failures proves reasonable cause; if the person adduces evidence establishing reasonable cause for the failure, penal consequences shall not be imposed, and this protection applies irrespective of anything contained in the provisions creating the failures.
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