https://www.taxtmi.com/article/detailed?id=1412 Where a duty claim rests on a genuinely contentious interpretational question and the adjudicator records that characterization, penalties for deliberate evasion are inappropriate absent evidence of conscious wrongdoing; assessors should distinguish arguable legal positions from culpable conduct and document technical and legal bases to mitigate penalty exposure. en-us Thu, 01 Sep 2011 23:35:22 +0530 Thu, 01 Sep 2011 23:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1412 Where a duty claim rests on a genuinely contentious interpretational question and the adjudicator records that characterization, penalties for deliberate evasion are inappropriate absent evidence of conscious wrongdoing; assessors should distinguish arguable legal positions from culpable conduct and document technical and legal bases to mitigate penalty exposure. Articles Other Topics Thu, 01 Sep 2011 23:35:22 +0530 https://www.taxtmi.com/article/detailed?id=1412