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Illinois Appellate Court Resolves Issue of When Limitations Period for Accounting Malpractice Claim in a Tax Liability Case Begins to Run
The Illinois Appellate Court for the First District has held that the statute of limitations in an accounting malpractice case resulting in increased tax liability begins to run either when the taxpayer receives the statutory deficiency notice pursuant to Internal Revenue Code section 6212 or when the taxpayer agrees with the IRS’s proposed deficiency assessments, not when the taxpayer has reason to believe there is a controversy relating to the return.
United States
22 Apr 2010
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