<p>Practice Unit Covers Tax Shelter Promoter Investigations</p>

Practice Unit Covers Tax Shelter Promoter Investigations

Internal Revenue Service

The IRS has issued a practice unit on the procedures for properly conducting investigations of tax shelter promoters, emphasizing that the goals of the investigations are to identify and quickly terminate the abusive promotion or activity, assert promoter penalties where applicable, and identify participants in the abusive transaction.

<p>The IRS has issued a practice unit on the procedures for properly conducting investigations of tax shelter promoters, emphasizing that the goals of the investigations are to identify and quickly terminate the abusive promotion or activity, assert promoter penalties where applicable, and identify participants in the abusive transaction.</p>