If someone does not want to hire a tax attorney, can the court force the taxpayer to hire one? The court addresses this issue in the United States v. Baucom, 486 F.3d 822, 829 (4th Cir. 2007) (and combined United States v. Davis) court case. The Facts & Procedural History Taxpayers Martin Louis Baucom and… Continue reading Court Cannot Force Taxpayer to Hire Tax Attorney
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.
IRS Tax Attorneys Realign Organization Structure
The IRS Office of Chief Counsel employs the IRS’s own tax attorneys. These attorneys handle most of the civil tax court matters for the IRS. The IRS released IRS Office of Chief Counsel Notice CC-2007-012 which says that the Procedure and Administration Section of the Office of Chief Counsel subsidiary legal divisions have been reorganized into… Continue reading IRS Tax Attorneys Realign Organization Structure
Two Taxpayers Commit Tax Fraud: Should They Get Separate Trials?
While a taxpayer who commits tax fraud is entitled to a hearing, in United States v. Robbins the question is whether the taxpayer is entitled to a separate hearing. Lee Robbins founded Robbins & Associates, which was a bookkeeping and tax return preparation business located in Georgia and Oklahoma. Robbins recruited, hired, and trained Gabriel… Continue reading Two Taxpayers Commit Tax Fraud: Should They Get Separate Trials?
IRS Uses Taxpayer Records to Secure Tax Fraud Conviction
Taxpayers who are being investigated for tax fraud should be very careful about turning over incriminating records to third parties. The recent Yang v. United States case provides an excellent example of how this can be a problem. The Yang brothers and their parents were being investigated by the IRS for tax fraud related to… Continue reading IRS Uses Taxpayer Records to Secure Tax Fraud Conviction
Courts Should Not Rely on Information from the Wikipedia
The Wikipedia is a popular internet encyclopedia that is written and edited online by anonymous individuals. As the popularity of the Wikipedia grows, so too does the perception that the Wikipedia provides accurate and reliable information. For instance, the United States Tax Court cited the Wikipedia today in its Ferguson v. Commissioner opinion. As the… Continue reading Courts Should Not Rely on Information from the Wikipedia
Years Combined for U.S. Tax Court Small Case Limit
The U.S. Tax Court’s rules allow taxpayers to elect small case status to avoid some of the technical litigation rules that they may not be familiar with. To qualify for small case status, do you combine the amounts from all open tax years in determining whether small case status is available? The court addressed these… Continue reading Years Combined for U.S. Tax Court Small Case Limit
Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
The tax court released a 400+ page opinion involving the Supreme Court’s ruling in the Ballard v. Commissioner case today. This case continues the Ballard dispute saga that casts a shadow on whether the U.S. Tax Court is an impartial judicial forum. The Ballard Dispute The readers of this blog will recall the Ballard case… Continue reading Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
U.S. Tax Court Petition Date is Absolute
Some dates are absolute. You miss them, you are out of luck. The deadline for filing a petition with the U.S. Tax Court is one of these dates. Today’s Austin v. Commissioner, T.C. Memo. 2007-11, case provides an example. Facts & Procedural History Austin failed to timely file federal tax returns. The IRS imposed failure… Continue reading U.S. Tax Court Petition Date is Absolute
About the IRS Summons Enforcement Hearing
The IRS has quite a few powers to encourage taxpayers to cooperate. The IRS summons is arguably the most powerful tool the IRS has in its arsenal. While the taxpayer may not agree that the underlying tax is even owed, they still have to comply with the IRS’s summons. The recent United States v. Battle,… Continue reading About the IRS Summons Enforcement Hearing
U.S. Tax Court Stipulations are Binding
Details matter when it comes to tax litigation. This is especially true for cases before the U.S. Tax Court given its unique stipulation or agreement process. The Mathia v. Commissioner, No. 10-9004 (10th Cir. 2012) case provides a prime example of this. The Facts & Procedural History Mathia was a 8% limited partner in Greenwich Associates.… Continue reading U.S. Tax Court Stipulations are Binding