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Technical

A Taxpayer’s Duty of Consistency Logo aicpa

  Anne Oliver and John Keenan |   Free |   AICPA |   01 Mar 2017 |   Tax Adviser Magazine

The duty of consistency is an equitable doctrine that generally prohibits a taxpayer from taking one position on a tax return and then taking a different position after the statute of limitation has expired. This article examines a recent Tax Court case that applied the doctrine and how the doctrine has previously been interpreted.

Topics covered:
  • Tax: Technical: IRS practice & procedure, Intermediate

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