News & Analysis as of

Tax Refunds Judicial Review

Lippes Mathias LLP

Supreme Court Undermines Taxpayers’ Due Process Rights

Lippes Mathias LLP on

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

BakerHostetler

[Podcast] Did Texas Make It Easier to Get Tax Cases into Court?

BakerHostetler on

The Texas Legislature has passed HB 2080 which tempers Texas' "pay to play" system for judicial review of tax cases and SB 903, which allows taxpayers to skip an administrative hearing on refund cases. Matt Hunsaker, a...more

Williams Mullen

SALT Alert: North Carolina Enacts New Administrative Procedure to Challenge Statute Of Limitations Determinations in Tax Cases

Williams Mullen on

On June 30, 2016, Governor McCrory signed House Bill 533 into law as S.L. 2016-76. The legislation provides a new administrative procedure for a taxpayer to seek review of a North Carolina Department of Revenue...more

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