September 12, 2012
- 220 Internal Revenue
- 220III Minimization, Avoidance or Evasion of Liability
- 220k3056 k. In General.
When a taxpayer is presented with what would appear to be a fabulous opportunity to avoid tax obligations, he should recognize that he proceeds at his own peril.
Alpha I, L.P. v. United States, 93 Fed.Cl. 280 (Wash. Ct. App. 2012)