The United States Tax Court skillfully dodged answering the headline question with a holding on standing. The court decided, however, that IRS appeals officers and IRS appeals team managers are not officers of the United...more
2/20/2025
/ Appointments Clause ,
Article II ,
Constitutional Challenges ,
Government Agencies ,
Internal Revenue Code (IRC) ,
IRS ,
Separation of Powers ,
Standing ,
Tax Appeals ,
Tax Court ,
Tax Liability
As part of its “America First Trade Policy,” the White House is exploring an arcane IRS provision that allows the United States to double the tax rates of foreign companies and individuals....more
1/29/2025
/ Corporate Counsel ,
Double Taxation ,
Foreign Corporations ,
Foreign Nationals ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
OECD ,
Pillar 2 ,
Tax Liability ,
Tax Rates ,
Tax Reform ,
Tax Treaty ,
Trump Administration ,
U.S. Treasury
Taxpayers whose tax returns the IRS examines may experience long administrative delays in working with the IRS to resolve unagreed issues. About twenty years ago, the IRS developed a procedure – fast track settlement – to...more
The recent Tax Court opinion in Hyatt Hotels Corporation v. Commissioner of Internal Revenue informs a federal income taxpayer about its tax responsibility for funds for a guest reward program: when the taxpayer will be...more
A federal district court ruled in a high-profile case that the Justice Department may rely on common law rather than the statutory notice of tax deficiency procedure in the Internal Revenue Code to assert a federal income tax...more
A taxpayer against whom the IRS determines—not "assesses" but "determines"—a tax deficiency must decide whether to make a remittance to the IRS and if so, whether the remittance is to be treated as a "deposit" or as a...more
On Aug. 24, 2022, the IRS released Notice 2022-36 providing automatic relief from failure to file penalties for the 2019 and 2020 tax years for a significant number of individuals and businesses that were late in...more