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Tax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications for other penalties and future refund decisions.

For additional coverage, read these articles in Tax Notes:

• In Farhy’s Wake, Taxpayer Advocate Renews Call for Penalty Change
• Fallout From Farhy on Assessable Penalties Could Be Extensive
• IRS Lacks Assessment Authority for Information Return Penalties
• Information Return Penalty Assessment Controversy Still Swirls
• Information Return Penalty Assessment Fight Coming to a Head

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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