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.
Appeals & Tax Court Petitions
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
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.
Tax returns can be disclosed in whistleblower case
IRS cannot withhold disclosure of certain returns and return information in Tax Court whistleblower review case.
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.
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.
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on Tax Court jurisdiction over IRS determinations of employee vs. independent contractor status is modified and superseded.
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.
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.
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.
