The IRS is required to send taxpayers a notice of deficiency before it can assess additional tax. The notice itself has to put the taxpayer on notice that the IRS made a determination that there was a tax deficiency (i.e., an amount owed), the tax year, and the amount. A notice that does not include… Continue reading How to Challenge an Invalid IRS Notice of Deficiency
Category: Tax Litigation
About Tax Litigation
Tax litigation is a specialty subset of litigation. There are rules and procedures that are entirely unique to tax disputes.
Here is a link to more info for the courts hear tax cases.
This page covers recent cases, rulings, and guidance for Federal and state tax litigation and procedure. Scroll down to read the articles.
If you need help litigating a tax case, you can find out more about how we can help with your tax court case here.
You can also call us at (713) 909-4906.
Post Office Tracking Data Can Result in Tax Disputes
There have been a number of tax cases involving disputes as to when tax documents are mailed to the government. In Tildon v. Commissioner, No. 15-3838 (7th Cir. 2017), the court considered a dispute that turned on whether U.S. Postal Service tracking data is a “postmark made by the U.S. Postal Service.” The Facts and… Continue reading Post Office Tracking Data Can Result in Tax Disputes
The U.S. Tax Court Can Order the IRS to Make Refunds
There are a number of forums for litigating tax disputes, such as the U.S. Tax Court. There are pros and cons associated with bringing suit in each forum. Taxpayers often pass on litigating cases in the U.S. Tax Court in cases when they are seeking a r…
Can U.S. Tax Court Order IRS to Make Refunds?
There are a number of forums for litigating tax disputes, such as the U.S. Tax Court. There are pros and cons associated with bringing suit in each forum. Taxpayers often pass on litigating cases in the U.S. Tax Court in cases when they are seeking a refund of an amount in excess of the amount… Continue reading Can U.S. Tax Court Order IRS to Make Refunds?
Taxpayer Not Entitled to Attorneys Fees Despite Prevailing In Lawsuit
The government makes mistakes. It is not perfect. The United States v. Appelbaum, No. 5:12-CV-186 (W.D.N.C. 2016) , case provides an example. In Appelbaum, the government sued the taxpayer for nearly $4 million that the taxpayer did not owe. The question before the court was whether the taxpayer could recover attorneys fees he incurred in… Continue reading Taxpayer Not Entitled to Attorneys Fees Despite Prevailing In Lawsuit
Choosing Not to Comply With an IRS Summons
The law requires taxpayers to keep certain records. The IRS expects taxpayers to produce these records on request. The IRS has the power to issue an administrative summons if the taxpayer does not cooperate. This begs the question as to what happens if the taxpayer chooses not to comply with an IRS summons? The United… Continue reading Choosing Not to Comply With an IRS Summons
Court Affirms that Tax Prepearer Fraud Holds Open Assessment Statute
In Finnegan v. Commissioner, T.C. Memo. 2016-118, the U.S. Tax Court refused to reconsider its previous decision that a tax return preparers fraud keeps the statute of limitations open on the taxpayer’s Federal income tax return. The facts and procedural history are as follows: On February 7, 2013, the IRS issued a notice of deficiency […]
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New Evidence Not In Record Can Be Considered by Court
Cases before the U.S. Tax Court are often won or lost by whether evidence is or is not admitted in the record. Lunnon v. Commissioner, No. 15-9007 (10th Cir.), provides an example of how this works in a tax collections case. Facts & Procedural History Mr. Lunnon failed to pay employment and unemployment taxes for… Continue reading New Evidence Not In Record Can Be Considered by Court
IRS Can Raise New Issues on the Eve of Trial
The ability to have ones day in court is fundamental to our system of justice. For claims involving the government, as with taxes and the IRS, this includes the right to know the government’s position with sufficient advance notice so that the taxpayer can prepare their case. This begs the question, can the IRS raise… Continue reading IRS Can Raise New Issues on the Eve of Trial
Tax Evasion Twist
One way to avoid a tax evasion conviction is to show that the underlying tax is not owed. The recent United States v. Kayser case provides a slightly different twist on this defense. The Court Sets Out The Following Facts From November 1998 to May 2000, A2Z USA, Inc. employed Kayser first as a salesperson… Continue reading Tax Evasion Twist