On May 20, 2020, the Internal Revenue Service (IRS) announced that Andy Keyso has been named Chief of the IRS Independent Office of Appeals. He replaces Donna Hansberry, who retired in December 2019...more
On April 24, 2020, the US Court of Appeals for the Eighth Circuit published its opinion in Wells Fargo & Co. v. United States, No. 17-3578, affirming a district court’s holdings that the taxpayer was not entitled to certain...more
In Taylor Lohmeyer Law Firm P.L.L.C. v. United States, No. 19-50506, the United States Court of Appeals for the Fifth Circuit held that a Texas-based estate and tax-planning law firm (Firm) could not invoke the...more
The United States Supreme Court has picked up the pace this week, already issuing eight regular opinions and four opinions relating to orders as of today. We discuss the tax-related items here.
In Rodriguez v. FDIC, the...more
2/27/2020
/ Administrative Procedure Act ,
Affiliated-Business Arrangements ,
Appeals ,
Bob Richards Rule ,
Consolidated Tax Returns ,
Federal Common Law ,
Federal v State Law Application ,
Internal Revenue Code (IRC) ,
IRS ,
Jurisdiction ,
Kisor v Wilkie ,
Lack of Authority ,
Parent Corporation ,
Petition for Writ of Certiorari ,
Remand ,
Rodriguez v Federal Deposit Insurance Corp. ,
SCOTUS ,
State Law Claims ,
Tax Allocation Agreements ,
Tax Reform ,
Tax Refunds ,
Unconstitutional Condition ,
Vacated
In Kearse v. Commissioner, T.C. Memo 2019-53, the Tax Court held the Internal Revenue Service (IRS) abused its discretion as part of the taxpayer’s Collection Due Process hearing (CDP hearing) because the Appeals officer...more
When you do not pay your taxes, the Internal Revenue Service (IRS) has the power to file a “lien” on your property under Internal Revenue Code section 6321. The lien attaches “upon all property and rights to property, whether...more
4/23/2019
/ Appeals ,
Capital Investments ,
Debtors ,
Encumbrances ,
Heirs ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Liens ,
Notice Requirements ,
Tax Debt ,
Tax Liability
Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s...more
4/16/2019
/ Appeals ,
Deficiency Notices ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Jurisdiction ,
Overpayment ,
Reversal ,
Statutory Interpretation ,
Tax Court ,
Tax Litigation ,
Tax Reform ,
Tax Refunds ,
Tax Returns