By way (once again) of Paul Caron (emphasis is mine): Smith: The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices Patrick J. Smith (Ivins, Phillips & Barker, Washington, D.C.), The APA’s Reasoned-Explanation Rule and IRS Deficiency Notices, 134 Tax Notes 331 (Jan. 16, 2012): The D.C. Circuit’s confirmation in Cohen that the Administrative Procedure Act (APA) applies to [...]
Tags: IRS Audits · IRS procedure · tax court
The United States Tax Court today issued the following press release announcing changes to its website, including the online publication of the Court’s orders: PRESS RELEASE Chief Judge John O. Colvin announced today that, to assist the public in identifying and locating orders issued by Judges, Senior Judges, and Special Trial Judges, the United States Tax [...]
Tags: Announcements · tax court
In a summary opinion issued yesterday the Tax Court held that an IRS revenue officer failed to substantiate expenses she claimed in her eBay business.¹ Below is an excerpt from the Court’s opinion in Orellana v. Commissioner, T.C. Summ. Op. 2010-51 (Apr. 20, 2010). The IRS agent/taxpayer’s admissions are stunning (emphasis added): Petitioner argues that she was [...]
Tags: Gross Income · Self-Employed Taxpayers · tax court
The Tax Court has rejected a taxpayer’s use of the so-called Geithner Defense holding that a reliance on TurboTax software does not warrant relief from IRS penalties: We do not accept petitioners’ misuse of TurboTax, even if unintentional or accidental, as a defense to the penalties on the basis of the facts presented. … At trial Ms. Lam [...]
Tags: IRS Penalties · tax court
National Taxpayer Advocate Nina Olson has issued her annual report on the most frequently litigated tax issues: Internal Revenue Code § 7803(c)(2)(B)(ii)(X) requires the National Taxpayer Advocate to identify the ten tax issues most often litigated in the federal courts, classified by the types of taxpayer affected. Through analysis of these issues, the National Taxpayer Advocatewill, [...]
Tags: tax court · Tax Litigation
The Blog of Legal Times reports that a taxpayer’s chances of beating the IRS in Tax Court are about 14%: Your chances of winning a fight with the IRS are about as great as your chances when fighting City Hall. National Taxpayer Advocate Nina Olson, in her recently-released annual report to Congress, listed the 10 [...]
Tags: Announcements · tax court
