Tax Court News & Cases

Late petition does not bar Tax Court case. In our ongoing coverage of cases related to Tax Court, we analyze an Eighth Circuit case. The U.S. supreme Court found that the time limit to file a petition with the Tax Court was not a condition of t... Read More

Supreme Court to hear fbar penalty case. The U.S. Supreme Court has decided to hear, or in the Court's words grant "Certiorari" to Alexandru Bittner's case. He is a Romanian-American business person who was held liable for $2.72 million in pena... Read More

Jones v Commissioner part two. Lindsey Jones was trying to obtain Innocent Spouse relief under the IRS code. The court determined that the petitioner, Lindsey Jones, had consented to the filing of the 2010 jointly filed tax return. Petitioner did ... Read More

Tax Court case on proceeds formula. The Eleventh Circuit found the IRS's interpretation of the judicial extinguishment proceeds formula for conservation easements to be procedurally invalid under the Administrative Procedure Act. In 2012, Davi... Read More

Supreme Court holds tax court not held. The 30 day limit of Sec. 6330(d) for taxpayers to file a petition with the Tax Court to review an IRS determination is nonjurisdictional, the U.S. Supreme Court held, meaning it can be extended in certain... Read More

Tax Court case of Lindsey Jones. The issue in this case is whether a valid tax return would have been filed if one spouse filed for both spouses, when only one spouse signs for both of the spouses. Lindsey Jones and Noah Pike were married in 20... Read More

Tax Court case relying on tax preparer. Erik and Aspasia Oosterwijk filed their 2017 tax return late and now seek a refund for the IRS's late file penalties because their accountant failed to e-file for an extension and then gave them incorrect... Read More

McNulty tax court part two. This tax court case has to do with keeping gold American Eagle coins from an IRA in McNulty's home, which eventually the tax court ruled violated the rules of the trust, as they should have been held by the trust not... Read More

Tax Court ruled against startup farm. The Tax Court held that a taxpayer's farming venture was still in the startup phase in the tax year at issue and denied the claimed business expense deductions. Vardan Antonyan bought 10 acres in the Mojave ... Read More

Gold coins at home tax court case part two. This is the second part of the McNulty case where gold coins in a IRA where kept at home, and the tax implications of that. McNulty's joint returns with her husband for the two years were prepared by ... Read More