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5 Prac. Tax Law. [i] (1990-1991)

handle is hein.ali/practax0005 and id is 1 raw text is: THE PRACTICAL
E-----  TAX  IZ.

FALL 1990
Volume 5/Number 1

7A'E Dealing with the
[2-J 100 Per Cent Penalty Tax
To ensure the collection of the taxes employers are
obligated to withhold from employees' wages,
Congress enacted I.R.C. section 6672 - the system
of collection known as the 100 per cent penalty.
Dawson L. Joyner, a partner in the Boulder, Colorado, law
firm of Joyner & Fewson, P.C., is a former IRS attorney.
-EA Guide Through the
Partnership Nonrecourse
Liability Allocation Rules (Part 2)
The author concludes this article by providing
examples to illustrate how the analytical model
discussed in Part 1 applies to different partnership
allocation situations.
David L. Starbuck is a member of the Denver, Colorado,
law firm of Anderson, Campbell and Laugesen, P.C.


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