This page is meant to serve as a resource page for tax professionals who have read my article on this topic and wish to follow up and find more information on this matter.
Links to articles written about the underlying court case, Smith et al. v Bank of America
Regarding the Industry Issue Resolution Program announced by the IRS:
Here is the MBA letter requesting it Click Here.
Here is the ABA letter requesting it Click Here.
Regarding the court cases cited:
Here is an article discussing Copeland.
I would love any comments, questions, feedback, etc. on the article. Please note that all comments are moderated and will not post automatically. Please try to keep the spam to a minimum–it will just be deleted.