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Browse Keenan, John 1-6 out of 6 article(s) Title Type Date Words The complexities of calculating the accuracy-related penalty. Mar 1, 2013 3807 Superseding return filed on extended due date starts SOL. Apr 1, 2007 161 Effect of a timely filed amended return. Apr 1, 2007 357 Superseding returns and the SOL. Apr 1, 2007 406 Burden of proof shifts to IRS. Nov 1, 1999 455 IRS guidance on interest netting procedures creates refund potential. Nov 1, 1999 457

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