To Infinity, and Beyond: Ratification Under BBA

As Seen in Procedurally Taxing - Tax Notes Federal

In this article, Managing Director and contributing author for Procedurally Taxing Jenni Black examines an order in which the Tax Court found that a partnership’s petition was timely, even though it wasn’t filed by its partnership representative, because it was ratified by the attorney hired to file it after the partnership representative suffered a disabling illness.

To read the full article click below: