Appeals & Tax Court Petitions

Topics

May 13, 2026

IRS announces terms of new conservation easement settlement opportunity

The terms of the new, time-limited settlement opportunity include the type and amount of deduction that eligible taxpayers will be allowed and the penalty rate that will apply.

March 31, 2026

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.

February 28, 2026

Penalties under codified economic substance doctrine upheld

The taxpayers’ deductions from microcaptive insurance transactions lacked economic substance under Sec. 7701(o), the Tax Court held, upholding a Sec. 6662(b)(6) underpayment penalty.

February 28, 2026

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.

January 31, 2026

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.

January 31, 2026

IRS met written-supervisory-approval requirement for penalty

Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

December 31, 2025

Sec. 30D credit not allowed in 2019 for vehicle purchased in 2013

A Sec. 30D credit was denied because a vehicle was not placed in service in the year the credit was claimed.

November 30, 2025

Preparer’s intent to evade tax extends taxpayer’s limitation period

‘Intent to evade tax’ can be the intent of a taxpayer’s tax return
preparer.

November 30, 2025

Second Circuit: Sec. 6213(a) is nonjurisdictional; tolling applies

Second Circuit holds Sec. 6213(a) deadline is nonjurisdictional.

November 30, 2025

The ongoing fight against frivolous tax arguments

Taxpayers who make frivolous arguments in Tax Court risk the imposition of penalties by the court of up to $25,000.

October 31, 2025

Estate of McKelvey highlights potential tax pitfalls of variable prepaid forward contracts

A taxpayer’s extension of variable prepaid forward contracts resulted in a constructive sale and a termination of obligations that gave rise to taxable gain, the Tax Court held.

October 31, 2025

Equitable tolling does not apply to excuse late filing of petition

On remand from the Eighth Circuit and after the Supreme Court held in the case that the Sec. 6330(d)(1) period for filing a Tax Court petition for a review of a Collection Due Process determination is nonjurisdictional, the Tax Court denied equitable tolling of the deadline.

September 30, 2025