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Tax Relief Tax Court

Hogan Lovells

Tax relief for predevelopment costs

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In a case that will be of interest to all developers and funders of UK infrastructure and energy projects, Orsted West of Duddon Sands v HMRC [2025] (previously known as Gunfleet Sands v HMRC), the Court of Appeal held that...more

Rivkin Radler LLP

Personal Liability for NY Sales Taxes –Sometimes, There’s No Denying It

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It wouldn’t be far-fetched to say that, as a species, we humans have a propensity – rooted in our instinctive tendency for self-preservation – toward denying anything we believe may cause us harm. It should come as no...more

Freeman Law

Tax Court in Brief | Collins v. Comm’r | Innocent Spouse Requests a Refund for Which He Did Not Pay; Denied

Freeman Law on

Tax Litigation: The Week of September 26th, 2022, through September 30th, 2022 Patitz, Moody v. Comm’r, T.C. Memo. 2022-99 | September 27, 2022 | Weiler, J. | Dkt. No. 2784-19 Powell and Iakovenko v. Comm’r, T.C. Summary...more

Proskauer Rose LLP

UK Tax Round Up - March 2022

Proskauer Rose LLP on

Welcome to the March edition of the Proskauer UK Tax Round Up. In his Spring Statement, the Chancellor focused on measures to alleviate the increasing cost of living and to boost investment in the economy but there were no...more

Freeman Law

Actions (and Inactions) Matter with Innocent Spouse Relief—Jones v. Commissioner

Freeman Law on

A taxpayer may request innocent spouse relief from the Internal Revenue Service (“IRS”) in the form of equitable relief—I.R.C. § 6015(f). Among its threshold conditions, Section 6015(f) generally requires an evaluation of...more

Sullivan & Worcester

IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions -...

Sullivan & Worcester on

As reported in our recent Client Alert, the IRS continued its series of tax relief announcements related to the COVID-19 emergency when it issued Notice 2020-23. This alert provides more detailed guidance on IRS Notice...more

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