Appeals & Tax Court Petitions

Topics

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on Tax Court jurisdiction over IRS determinations of employee vs. independent contractor status is modified and superseded.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