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Tax Court Rejects Son-of-Boss Promoter's Penalty Dispute

By Kat Lucero ( February 23, 2026, 5:24 PM EST) -- A tax shelter promoter behind Son-of-Boss arrangements cannot challenge certain Internal Revenue Service penalties for failing to report the questionable transactions, the U.S. Tax Court ruled Monday, finding he forfeited that right by not participating in the administrative appeals process....

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