Question
Briefly explain the following judicial limitations of IRS discretion: a. Adherence to Precedent b. Doctrine of Equality of Treatment c. Compliance with Published Procedural Rules
Briefly explain the following judicial limitations of IRS discretion:
a. Adherence to Precedent
b. Doctrine of Equality of Treatment
c. Compliance with Published Procedural Rules
d. Estoppel
e. Judicial Estoppel (See footnote 258)
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Financial Accounting Tools For Business Decision Making
Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Barbara Trenholm, Wayne Irvine, Christopher D. Burnley
8th Canadian Edition
111959457X, 978-1119594574
