Appeals & Tax Court Petitions

Topics

June 1, 2024

Petition timely filed as regulations held invalid

Regulations governing the time for filing a Tax Court petition during a federally declared disaster are invalid, and the taxpayers met Sec. 7508A(d)’s mandatory postponement provision, the court holds.

May 1, 2024

Workers’ compensation offset includible in Social Security benefits

Benefits not disbursed but treated under the Sec. 86(d)(3) offset as having been received were includible in a couple’s gross income, the Tax Court held.

May 1, 2024

Amendment to Sec. 6501 not retroactive

Because his tax year preceded the effective date of a special limitation period that was not retroactive, a taxpayer could be assessed excise taxes on $25 million in excessive IRA contributions, the Tax Court held.

April 1, 2024

Pond muddies the waters of the mailbox rule

A Fourth Circuit decision seeks a middle ground between Sec. 7502 and common law rules to prove timely mailing of tax returns, refund claims, and other filings.

April 1, 2024

Tax Court allows hearsay evidence that was part of administrative record

In its review of the IRS’s denial of a request for innocent-spouse relief, the court determines it can consider hearsay evidence that was included in the Service’s administrative record.

March 1, 2024

Taxpayers timely filed petition by last date specified in notice

Although mailed after the 90-day deadline had expired, the petition was timely because it was filed within a 14-day extension provided under Sec. 7451(b)(1).

November 1, 2023

Penalties against LLC approved by IRS supervisor, Tax Court holds

In Salacoa Stone Quarry, LLC, the Tax Court held that penalties for misstatement of a charitable conservation easement’s value were properly approved by an IRS supervisor, despite a discrepancy in dates on the penalty approval documents.

November 1, 2023

IRS sanctioned in penalty case

Tax Court approves monetary sanctions against IRS after new evidence shows that the Service had misled the court regarding written supervisory approval of a penalty.

November 1, 2023

Sec. 6700 penalty based on income from entire tax-avoidance scheme

Large Sec. 6700 penalty against promoter of a tax-avoidance scheme for a false statement is affirmed on appeal.

October 1, 2023

Rethinking international penalty administration

This item explores the Farhy decision and its impact on international penalties.

September 1, 2023

11 seconds late is not better than never

A Tax Court petition electronically filed 11 seconds too late is untimely.

July 1, 2023

Threats to Appeals’ independence continue: Tips for representation

The national taxpayer advocate has repeatedly highlighted problems with Appeals’ independence.

July 1, 2023

Tax Court holds firm to deadline for petition filed after midnight Eastern time

Tax Court petition filed electronically after midnight Eastern time on the last day for filing is not timely.

June 1, 2023

Blog posts are admissible in innocent-spouse relief case

Blog posts held admissible in equitable innocent-spouse relief determination case.

March 1, 2023

Old tax liabilities cannot be relitigated

Decades-old tax liabilities previously affirmed in Tax Court proceedings cannot be relitigated in a refund suit in district court.

February 1, 2023

Notice listing syndicated conservation easement transactions held invalid

Notice identifying syndicated conservation easement transactions as listed transactions is held invalid.

January 1, 2023

Proposed regs. address IRS Appeals’ review of tax controversies

Treasury and the IRS have proposed regulations to clarify the types of federal tax controversies that may be appealed to the IRS Independent Office of Appeals.

December 1, 2022

Despite unanswered questions, Tax Court ends long-running case

The Tax Court enters a new decision in a case despite an ambiguous appellate court mandate

November 8, 2022

Practitioner Perspectives series to continue within IRS Appeals

The Practitioner Perspectives series will continue at the IRS Independent Office of Appeals as part of the office’s focus guide for fiscal year 2023. During the series, tax practitioners share insights and feedback with Appeals employees.

October 1, 2022