The Tax Court held the Service did not show it followed its regulations and procedures to update a taxpayer’s address to which it sent the notice.
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Appeals & Tax Court Petitions
D.C. Circuit holds IRS can assess Sec. 6038(b) penalties
Reversing the Tax Court, the appellate court held the statute gives the IRS authority to assess the penalties for failing to file information returns disclosing ownership in foreign corporations.
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.
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.
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.
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.
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.
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).
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.
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.
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.
Rethinking international penalty administration
This item explores the Farhy decision and its impact on international penalties.
11 seconds late is not better than never
A Tax Court petition electronically filed 11 seconds too late is untimely.
Threats to Appeals’ independence continue: Tips for representation
The national taxpayer advocate has repeatedly highlighted problems with Appeals’ independence.
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.
Blog posts are admissible in innocent-spouse relief case
Blog posts held admissible in equitable innocent-spouse relief determination case.
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.
Notice listing syndicated conservation easement transactions held invalid
Notice identifying syndicated conservation easement transactions as listed transactions is held invalid.
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.
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
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
