TAXLITIGATOR Blog

No Equitable Tolling for Deficiency Cases: The Tax Court Holds that the Period of Limitations for Filing a Petition to Redetermine a Deficiency Is Jurisdictional by ROBERT S. HORWITZ

In Boechler v Commissioner, 596 U.S. ___, 142 S.Ct. 1493 (2022), the Supreme Court held that the 30-day period for petitioning the Tax Court to review a collection due process determination was not jurisdictional and, therefore, could be equitably tolled. Following the Boechler decision, several bloggers, including me, questioned whether the time period of filing […] Read More…

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Edward Robbins, Jr. Quoted in Tax Notes

Ed Robbins quoted in Tax Notes concerning Fahry v Commissioner where petitioner is asserting the Internal Revenue Service does not have assessment authority under the Code for many international penalties. While it sounds like a tax protestor argument, this position has some real statutory legs or shall I say a real lack of statutory legs. Stay tuned. […] Read More…

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EVAN DAVIS’ Case to be Argued in the Supreme Court

In early October 2022, the U.S. Supreme Court accepted Evan Davis’s case for argument. The case, a criminal grand jury matter titled In re Grand Jury, Case No. 21-1397, will answer the question: what test should courts use to determine when dual-purpose communications (where a client seeks both legal and non-legal advice) are protected by the […] Read More…

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Legality Of Certain IRS Information Reporting Penalties at Issue in The Tax Court and Supreme Court by Edward M. Robbins, Jr.

Section 6038 Information Penalties Simultaneous answering briefs were filed on November 8, 2022, with the Tax Court in the case of Farhy v. Commissioner (Docket No. 10647- 21L).[i] The sole issue pending is the IRS’ authority to assess and forcibly collect IRC Section 6038 penalties. Petitioner argues there is no specific assessment authority for 6038 […] Read More…

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The Tax Court Gives a Primer on Listed Transactions while Invalidating the Conservation Easement Listed Transaction Notice by Robert S. Horwitz

The Supreme Court emphasized that it was not inclined “to carve out an approach to administrative review good for tax law only” in Mayo Found. for Med. Educ. & Rsch. v. United States, 562 U.S. 44, 55 (2011).  That the IRS is subject to the Administrative Procedures Act (APA) in the same way as other […] Read More…

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ABA 39th Annual National Institute on Criminal Tax Fraud & Tax Controversy

I am very pleased to announce this year’s ABA National Institute on Criminal Tax Fraud & Tax Controversy to be held December 12-14, 2022 at Caesar’s Palace in Las Vegas, Nevada. I am honored again to be serving as Co-Chair with Kathryn Keneally. We look forward to the best programs in the nation on civil […] Read More…

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JONATHAN KALINSKI to Speak at Upcoming Los Angeles Estate Planning Council Seminar

We are pleased to announce that Jonathan Kalinski will be speaking at the upcoming Los Angeles Estate Planning Council seminar “Lawyers, Guns & Cryptocurrency,” Wednesday, November 16, 2022, 11:45 a.m. – 1:30 p.m. (PST) at the The California Club (538 S Flower St, Los Angeles, CA 90071). This seminar will address the challenges of administering estates that contain […] Read More…

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SANDRA BROWN Quoted in Forbes on IRS Loses Battle In War On Conservation Easements

Sandra Brown was recently quoted in Forbes on the recent decision in Green Valley Investors, LLC v. Commissioner, 159 T.C. No. 5 (November 9, 2022), where the United  States Tax Court invalidated IRS Notice 2017-10, pertaining to the listing and reporting requirements for syndicated  conservation easements.   Check out the great article–“IRS Loses Battle in War […] Read More…

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UCLA 38th Annual Tax Controversy Institute

We are very pleased to report that the 38th Annual UCLA Extension Tax Controversy Institute which took place on October 27 at the Beverly Hills Hotel was a resounding success. After two years of video conferences, the annual gathering of top Government representatives and private practitioners was back in person and in full force.  We want to thank the great staff of […] Read More…

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STEVEN TOSCHER, MICHEL STEIN and EVAN DAVIS to Speak at Upcoming Spidell Webinar

We are pleased to announce that Steven Toscher, Michel Stein and Evan Davis will be speaking at the upcoming Spidell webinar “Cryptocurrency Tax Compliance in the Rollercoaster Bitcoin World,” Tuesday, November 15, 2022, 10:00 a.m. – 12:00 p.m. (PST). This course will provide tax counsel, accountants, and other advisers with a critical first look at recent IRS enforcement actions on […] Read More…

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ROBERT HORWITZ Receives JOANNE M. GARVEY AWARD

We are very pleased to announce that our friend and partner Robert Horwitz has been recognized for his outstanding contributions in the field of taxation by the California Lawyers Association 2022 Annual Meeting of the Tax Bar and Tax Policy Conference, November 2-4, 2022. Robert has over 40 years of experience as a tax attorney specializing […] Read More…

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STEVEN TOSCHER, SANDRA BROWN and MICHEL STEIN to Speak at Upcoming National Business Institute Webinar

We are pleased to announce that Steven Toscher, Sandra Brown and Michel Stein will be speaking at the upcoming NBI webinar “IRS Enforcement Priorities Update (Under the Inflation Reduction Act),” Thursday, November 17, 2022, 9:00 a.m. – 10:00 a.m. (PST). The Inflation Reduction Act of 2022 (IRA) increased the IRS’s budget by almost $80 billion over the next 10 years, […] Read More…

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