There are times when the client may require the seller to collect tax to reduce their filing use tax requirements. Some buyers are government departments and require the seller to provide a registered tax number.

There are times when the client may require the seller to collect tax to reduce their filing use tax requirements. Some buyers are government departments and require the seller to provide a registered tax number.
Depending on the laws of each state, there will be differences between products that are taxed and those that are not taxed.
For a variety of reasons, a taxpayer may believe that the IRS penalty is unreasonable. But what grounds of defence would be valid?