News & Analysis as of August 8, 2025

Income Taxes

+ Follow

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term. The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -

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

4 Key Takeaways | The Top 10 Sales and Tax and Income Tax Cases

Kilpatrick on 5/9/2025

Kilpatrick’s David Hughes recently participated in a panel titled - “The Top 10 Sales Tax and Income Tax Cases” - at the Council on State Taxation (COST) Annual Spring Meeting in New Orleans. David and his fellow thought...more

Supreme Court Hands Taxpayers a Victory in FBAR Penalty Case

Cadwalader, Wickersham & Taft LLP on 3/22/2023

Taxpayers recently won a significant victory at the Supreme Court in a penalty case involving a non-willful failure to file a Report of Foreign Bank and Financial Accounts (“FBAR”) under the Bank Secrecy Act (the “BSA”)....more

3 Results

View per page

Page: of 1

Supreme Court of the United States › Statutory Interpretation › Income Taxes

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

4 Key Takeaways | The Top 10 Sales and Tax and Income Tax Cases

Supreme Court Hands Taxpayers a Victory in FBAR Penalty Case

"My best business intelligence, in one easy email…"