Jonathan Lockhart

Jonathan Lockhart

McDermott Will & Schulte

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Supreme Court to Consider Whirlpool’s Petition for Certiorari in Significant Subpart F Case

On August 10, 2022, a petition for writ of certiorari filed by Whirlpool Financial Corporation & Consolidated Subsidiaries and Whirlpool International Holdings S.a.r.l. & Consolidated Subsidiaries (collectively, Whirlpool)...more

8/15/2022  /  Amicus Briefs , Appeals , Foreign Earned Income , Internal Revenue Code (IRC) , Luxembourg , Petition for Writ of Certiorari , SCOTUS , Subpart F , Tax Court , Whirlpool

Sacked in Tax Court! Procedural Missteps by the IRS Leave the Government’s Blindside Exposed

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

5/23/2019  /  Abuse of Discretion , Appeals , Deficiency Notices , Internal Revenue Code (IRC) , IRS , Lack of Evidence , Notification Requirements , Tax Court , Tax Liability , Tax Liens
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