Jurisdiction, IRS, Tax Levy

Supreme Court Undermines Taxpayers’ Due Process Rights

Lippes Mathias LLP on 6/30/2025

On June 12, 2025, the U.S. Supreme Court issued a significant decision in Commissioner of Internal Revenue v. Zuch, clarifying the jurisdictional boundaries of the U.S. Tax Court in Collection Due Process (CDP) appeals....more

Supreme Court Gives IRS Ability to Levy Taxpayers Without Tax Court Challenge

Hone Maxwell on 6/26/2025

In a pivotal ruling, the U.S. Supreme Court on June 12, 2025, held that the U.S. Tax Court lacks jurisdiction to hear a taxpayer’s Collection Due Process appeal under IRC § 6330 once the IRS can no longer pursue a levy,...more

Can the IRS Obtain a Receiver to Help Collect Taxes Owed?

Ervin Cohen & Jessup LLP on 9/18/2024

Q: I have a client who owes money to the IRS. While I know the IRS likely has a tax lien, my understanding was it just waits until a taxpayer’s property is sold and then gets paid out of escrow. Instead, here, the IRS has...more

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Freeman Law on 12/27/2022

Schwartz v. Comm’r, T.C. Memo. 2022-125| December 21, 2022 | Vasquez, J. | Dkt. No. 17291-14L - Short Summary: Eric Schwartz (“Schwartz”) and his spouse divorced. Pursuant to those divorce proceedings, the state court...more

Jurisdiction › Internal Revenue Service › Tax Levy

Supreme Court Undermines Taxpayers’ Due Process Rights

Supreme Court Gives IRS Ability to Levy Taxpayers Without Tax Court Challenge

Can the IRS Obtain a Receiver to Help Collect Taxes Owed?

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

The Tax Court in Brief - December 2021 #4

Should Your Lawyer Be a Grammar Nerd?

Jurisdiction › Internal Revenue Service › Tax Levy

Supreme Court Undermines Taxpayers’ Due Process Rights

Supreme Court Gives IRS Ability to Levy Taxpayers Without Tax Court Challenge

Can the IRS Obtain a Receiver to Help Collect Taxes Owed?

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

The Tax Court in Brief - December 2021 #4

Should Your Lawyer Be a Grammar Nerd?

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