What is the section 6038A(e) 'authorization of agent' requirement and why is the 30-day deadline a trap?
Someone warned me that as a foreign owner of a US LLC, I might have to sign something making my LLC my 'agent' if the IRS examines us, and that there's a tight 30-day deadline. I don't fully understand what this is or why it matters. Does signing it make me have a US business or a permanent establishment? And what happens if I miss the window?
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