District Court Holds IRS Lacks Authority to Issue and Enforce Tax Return...
On January 18, 2013, the District Court for the District of Columbia held that the Internal Revenue Service lacked the authority to issue and enforce the tax return preparer regulations that it issued...
View ArticleIRS Addresses Whether Publisher Is “Producer” Under §199
In a recently released Chief Counsel Advice, the IRS National Office concluded that a publisher’s activities in producing an “electronic” version of books that were “printed” by a third party did not...
View ArticleIRS Denied Peek Behind the Curtain: District Court Protects Wells Fargo’s Tax...
In an important taxpayer victory, a Minnesota District Court ruled in favor of Wells Fargo, holding that the measurement and analysis of its uncertain tax positions was protected from disclosure by the...
View ArticleSecond Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims
On September 9, 2013, the U.S. Court of Appeals for the Second Circuit held that the District Court had jurisdiction to hear the taxpayer’s case based on the taxpayer’s use of a protective refund...
View ArticleU.S. Tax Court: 90 Days Is 90 Days, Shutdown or Not
On October 1, 2013, the majority of the U.S. government shut down, including the U.S. Tax Court. Despite the shutdown, the statutory deadline for filing a petition in the Tax Court cannot be extended....
View ArticleCourt of Federal Claims Rules Adviser Fraud Does Not Extend Three-Year...
The U.S. Court of Federal Claims recently held that third-party fraud committed on a partnership’s tax return did not extend the three-year statute of limitations period for assessment of income taxes,...
View ArticleFocus on Tax Controversy - December 2013
In This Issue: A Decade of Lessons Learned from State Tax False Claims Act Cases; Second Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims; and Challenging Regulations After Mayo and Home...
View ArticleThe Supreme Court Downplays the Blue Book’s Interpretative Value
On December 3, 2013, the Supreme Court of the United States dismissed the applicability of the Blue Book, a commentary of recently passed tax laws prepared by the Joint Committee on Taxation, as little...
View ArticleDeadline Looms for Quality Stores FICA Refund Claims for Severance Payments
The Supreme Court of the United States recently heard arguments in its review of the U.S. Court of Appeals for the Sixth Circuit’s Quality Stores decision. At issue in Quality Stores is whether certain...
View ArticleIRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations
On February 11, 2014, the U.S. Court of Appeals for the District of Columbia upheld the decision of the District Court for the District of Columbia, affirming that the Internal Revenue Service (IRS)...
View ArticleSupreme Court Decides in Favor of IRS in Quality Stores: FICA Generally...
The Supreme Court of the United States has decided in favor of the Internal Revenue Service in United States v. Quality Stores, Inc., holding that severance payments made pursuant to plans that did not...
View ArticleChoice of Forum in Federal Excise Tax Refund Cases
To challenge an administrative determination and assessment of federal excise tax, taxpayers in refund cases have a choice of two different federal courts to bring an action: the U.S. federal district...
View ArticleSupreme Court Grapples With Showing Required For Evidentiary Hearing Before...
After hearing oral arguments in a case alleging the Internal Revenue Service issued summonses for an improper purpose, the Supreme Court of the United States is set to provide guidance on the type of...
View ArticleTax Court Extends Implied Waiver of Privilege to Taxpayers’ State of Mind...
The U.S. Tax Court concludes in AD Investment 2000 Fund LLC v. Commissioner that a taxpayer’s assertion of a state of mind penalty defense waives the attorney-client privilege with respect to tax...
View ArticleFocus on Tax Controversy - Spring 2015
In This Issue: - Fifth Circuit Ruling in BMC Software, Inc. v. Comm’r. Is Good News for Taxpayers - When Is a Second Inspection Not a Second Inspection? - Captive Insurance Litigation: Key 2014 Cases -...
View ArticleWhose Intent to Evade Tax Is It?
On July 29, 2015, the Federal Circuit, rejecting the Tax Court’s decision in Allen v. Commissioner, 128 T.C. 37 (2007), held in BASR Partnership v. United States, No. 2014-5037, that section 6501(c)’s...
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