---
title: Taxpayers Prevail In Challenging The IRS’s Post-OVDP Deficiency And Penalty Determinations
description: In Crandall v. Commissioner (available here), in a win for taxpayers who have gone through…
---

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# [Taxpayers Prevail In Challenging The IRS’s Post-OVDP Deficiency And Penalty Determinations](https://kostelanetz.com/news/taxpayers-prevail-in-challenging-the-irss-post-ovdp-deficiency-and-penalty-determinations)

 Written by [Kostelanetz LLP](https://kostelanetz.com/news/author/kostelanetz-llp) | Apr 8, 2021

In *Crandall v. Commissioner *(available [here](https://kflaw.com/wp-content/uploads/2021/04/MEMORANDUM-OPINION-3.29.21-Crandall-v.-Commissioner.pdf)), in a win for taxpayers who have gone through the IRS’s offshore voluntary disclosure program (OVDP), the United States Tax Court held that the IRS was bound by the terms of a closing agreement and could not assert a deficiency (or penalty) greater than the amounts originally agreed to under the OVDP. Our good friends at Agostino & Associates, P.C., and K&F partner [Lawrence (Larry) Sannicandro](https://kflaw.com/profile/lawrence-larry-sannicandro/), represented the taxpayers.

[View full post](https://kostelanetz.com/news/taxpayers-prevail-in-challenging-the-irss-post-ovdp-deficiency-and-penalty-determinations)

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