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The moratorium has ended.

If I remember correctly, the Commissioner promised that during the moratorium the IRS task force would review, revise as necessary and formalize their policy on fines, providing a nexus between the amount of tax benefit obtained and the amount of the fine assessed. They were to have reported back to the Senate Committee and Senator Grassley. To the best of my knowledge, they haven't yet done that.

However, the IRS has started sending out letters fining participants in some listed transactions.

Time to start contacting Sen. Grassley again.

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