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State tax history at the United States’ 250th anniversary
Read (and test your knowledge) regarding the origins and evolution of state taxing authority on the eve of this milestone.
LLC cannot raise due process claim for its members
The limited liability company lacked standing to bring the Fifth Amendment claim on its individual members’ behalf, the Tax Court held.
Supreme Court lets stand IRS power to assess tax anytime for preparer fraud
The Supreme Court declined to hear an appeal of the Third Circuit’s decision in Murrin, in which the court held that taxpayer intent is not required for the unlimited period for assessing tax under Sec. 6501(c)(1) to apply.
Offer of Appeals conference is opportunity to dispute underlying liability
Taxpayers who refused to meet with IRS Appeals to contest their penalty liability were thereby precluded from doing so in a Collection Due Process or Tax Court proceeding, the court held.
Sec. 280E bars claim for refundable portion of ERC
The employee retention credit is among those prohibited under the section for taxpayers trafficking in federally controlled substances, the Tax Court held, finding against a marijuana dispensary business.
Fifth Circuit rejects ‘passive-investor’ definition of limited partner
The Fifth Circuit, overruling the Tax Court, held that for purposes of the Sec. 1402(a)(13) exclusion from self-employment tax, “limited partner” means a partner in a limited partnership that has limited liability.
Does an EIN/name mismatch invalidate a refund claim?
Arguments using the ‘informal claim doctrine’ and/or a taxpayer assistance order with the Taxpayer Advocacy Service may help taxpayers whose refund claims are stymied by a mismatch caused by an incorrect employer identification number.
Current developments in taxation of individuals: Part 2
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
Right to jury trial does not apply to accuracy-related penalties
Seventh Amendment right to jury trial does not apply to Sec. 6663 accuracy-related penalties.
IRS removes associated-property rule from interest capitalization regulations
The invalidation by the Federal Circuit of the rule and its removal by the IRS affect the treatment of interest on certain improvements to designated property.
Multistate corporate income taxes: An exercise in nexus and apportionment
This case study can provide practical instruction to students and entry-level accounting staff in key issues of state corporate income tax.
Refund suit dismissed because Flora full-payment rule not met
Debts discharged in bankruptcy not fully paid for purposes of the Flora full-payment rule.
Pennsylvania Supreme Court invalidates Pittsburgh ‘jock tax’
The tax is held to violate the Uniformity Clause of the state’s constitution by treating residents and nonresidents unequally.
Businesses urge Treasury to destroy BOI data and finalize exemption
Just over 100 business associations asked Treasury Secretary Scott Bessent to purge previously submitted beneficial ownership information records and quickly finalize a rule exempting U.S. companies from BOI reporting.
Murrin and Zuch provide insight into the limits of taxpayers’ rights
Taxpayers, such as those in Zuch and Murrin, can face unique circumstances where the law overrides their intentions.
TEFRA petition filing deadline is jurisdictional
The Tax Court held it lacked jurisdiction over the Sec. 6226(b) deadline for filing a petition for readjustment of partnership items under the Tax Equity and Fiscal Responsibility Act’s regime, and the deadline could not be equitably tolled.
Only deductible W-2 wages used in determining Sec. 199A deduction
Only deductible W-2 wages are included in calculating a taxpayer’s Sec. 199A qualified business income deduction.
Corporate Transparency Act, source of BOI reporting mandate, held constitutional
Despite the Eleventh Circuit holding that the Corporate Transparency Act is constitutional, an interim rule from Treasury means that domestic companies are not subject to beneficial ownership information reporting requirements.
Government withdraws defense of retirement fiduciary rule
The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.
Second Circuit: Sec. 6213(a) is nonjurisdictional; tolling applies
Second Circuit holds Sec. 6213(a) deadline is nonjurisdictional.
