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IRS Reaches Agreement With Merrill Lynch On Tax Shelter Filings
The IRS has settled with Merrill Lynch over tax shelter registration penalties, apparently relating to certain contingent installment note transactions in which Merrill participated in 1989 and 1990.
Merrill has agreed to make a substantial payment to the IRS but has neither admitted nor denied that any note transaction had to be registered.
Cite: IRS No. IR-2001-74
Source: Investment News, September 10, 2001
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