Wednesday, July 28, 2021 1:18:04 PM
My view is simple....the former officers who received the undeclared benefits in the non compliance of the unreported stock options and perks are currently being prosecuted as individuals and that is why the IRS allowed the corporation to shed the liability under the statute of limitations. The penalty owed to the IRS did not expire, simply the target of the payer responsible has been defined and proceedings are currently underway.
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