Tax Liability Review by Tax Court Limited
The collection due process hearing law has provided taxpayers with another avenue for challenging their underlying tax liabilities. With this option, taxpayers can let the IRS assess the additional tax...
View ArticleU.S. Tax Court Violates It’s Own Rules
Do you know the feeling when you realize you are in a situation and you have no real remedy? If so, you probably also know the same feeling when you are in a situation where you are 100% right and...
View ArticleThe IRS’s Strategic Litigation Approach: One Case at a Time
In the complex landscape of tax law, the IRS plays a significant role in shaping and enforcing tax laws and regulations. One of the key strategies employed by the IRS is the careful selection of cases...
View ArticleIRS Has the Burden of Proof for Items of Income
In tax disputes between taxpayers and the IRS, the burden of proof lies with the IRS to prove that a taxpayer earned more income than reported. The IRS has to have some evidence. These rules are set...
View ArticleTax Protestors Has Right to Choose Own Tax Attorney
The Sixth Amendment guarantees criminal defendants the right to choose their own tax counsel, but what happens when that chosen counsel insults the court? The United States v. Nolen, 472 F.3d 362 (5th...
View ArticleThe IRS’s TEFRA Partnership Challenges
Taxpayers often complain about how difficult the tax code and law are. And they are correct to do so, as the complexity generally favors the IRS. It leaves taxpayers in the position of having to wait...
View ArticleThe IRS Summons Enforcement Hearing
The IRS has quite a few powers to encourage taxpayers to cooperate. The IRS summons is the most powerful tool the IRS has in its arsenal. While the taxpayer may not agree that the underlying tax is...
View ArticleU.S. Tax Court Petition Date is Absolute
When it comes to tax issues, deadlines are a crucial aspect of the process. However, the strictness and inflexibility of these deadlines can often seem absurd, especially given the consequences for the...
View ArticleTax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
The U.S. Tax Court is a unique court. Some say that the court is not really a court, rather, it is an executive agency of the government. There is some truth to this. The judges are appointed and not...
View ArticleMoney Limit for “Small Case” Election for Collection Cases
Navigating tax disputes can be a daunting task for taxpayers, especially when it comes to the technical litigation rules that they may not be familiar with. The U.S. Tax Court‘s small tax case...
View ArticlePolice Can Turn Over Records to the IRS
The IRS has a number of tools at its disposal to gather information. This includes the IRS summons, for example. These tools only allow the IRS to get records that the taxpayer voluntarily identifies...
View ArticleTwo Defendants & Tax Fraud: Should They Get Separate Trials?
The U.S. legal system affords taxpayers who commit tax fraud the right to a hearing, but what about the right to a separate hearing? What if one is put on trial with a co-defendant who is particularly...
View ArticleIRS 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. Whenever the IRS implements changes to its organizational...
View ArticleCan Court Force Taxpayers to Hire Tax Attorney?
Have you ever tried to represent yourself in a legal matter? It’s not easy, and the court usually advises against it. But what happens when a taxpayer repeatedly refuses to hire an attorney and insists...
View ArticleTax Evasion & Evidence of No Tax Due
Tax evasion is a complex legal issue that can carry severe consequences, including hefty fines and imprisonment. Unlike other crimes where the act is either committed or not, taxes can be owed in...
View ArticleIRS 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...
View ArticleNew 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...
View ArticleChoosing 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...
View ArticleTaxpayer 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...
View ArticleCan 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...
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