Appeals & Tax Court Petitions

Topics

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.

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

Tax returns can be disclosed in whistleblower case

IRS cannot withhold disclosure of certain returns and return information in Tax Court whistleblower review case.

July 1, 2022

Late-filed petition does not deprive Tax Court of jurisdiction over case

The Supreme Court reversed an Eighth Circuit decision, holding that the Sec. 6330(d)(1) filing deadline is not jurisdictional and is subject to equitable tolling.

April 22, 2022

Supreme Court holds Tax Court not bound by petition filing deadline

The 30-day limit under Sec. 6330(d) for petitioning the Tax Court to review an IRS determination is nonjurisdictional and can be equitably tolled, the Court holds in the case of a taxpayer whose petition was one day late.

January 19, 2022

IRS issues procedures for employee status determinations

Prior guidance on Tax Court jurisdiction over IRS determinations of employee vs. independent contractor status is modified and superseded.

October 1, 2021

Extrinsic evidence not allowed to prove when amended return filed

Extrinsic evidence is not allowed to prove the mailing date of an amended return where the envelope it was delivered in did not have a postmark.

August 1, 2021

Suit challenging information reporting requirements can go forward

The Supreme Court held that the Anti-Injunction Act did not bar a challenge to information reporting
requirements backed by separate tax penalties.

July 1, 2021

Generic drug manufacturer can deduct patent infringement suit expenses

Legal expenses for notice letters required as part of
an application to the FDA for permission to produce and market generic drugs are capitalizable, but legal expenses for patent litigation as a result of certain certifications made during the approval process are deductible.