Marissa Lenius

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Strategies for information return penalties and Form 945 assessments

Jan 1, 2025 | thetaxadviser.com | Marissa Lenius |Kelly Field

column TAX PRACTICE & PROCEDURES Editor: Arthur Auerbach, CPA, CGMA The IRS requires taxpayers operating businesses and making payments to employees, independent contractors, and other payees to file annual information returns.

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