Tax Court News & Cases

TAX COURT FINDS AGAINST TAXPAYER

Tax court finds against taxpayer. To be a real estate professional, a taxpayer must meet the following two tests under IRC Section 469(c)(7)(b): More than half of the personal services performed in trades or businesses by the taxpayer during the c... Read More

TRUMPS TAX RETURN COURT BATTLE

Trumps tax return court battle. The effort to obtain President Donald Trump's IRS tax returns is heating up as the president and his administration battle coast to coast to prevent them from falling into hostile hands and potentially being made pu... Read More

FEDERAL COURT REJECTS REPORTING CHANGE

Federal court rejects reporting change. In our ongoing series of articles designed to cover any Tax Court issues, we need to mention that the IRS no longer wishes to require tax exempt organization to report information about their substantial fin... Read More

IRS RESPONDS TO ALTERA COURT RULING

IRS responds to Altera Court Ruling. In our on going coverage of cases that relate to Tax Court issues, we want to highlight a case that has to do with cost sharing provisions and an about face by the IRS. When the IRS gives direction on a ax issu... Read More

COURT RULES IN FAVOR OF LATE TAX FILER

  Court rules in favor of late tax filer. In our ongoing series designed to keep abreast of case related to Tax Court issues, we want to focus on a case in the Second Circuit.  This federal appeals court overruled the Tax Court and sided... Read More

SUPREME COURT TRUST TAX CASE

Supreme Court trust tax case. In our ongoing coverage of cases related to Tax Court, this case highlights revolving around a North Caroline trust tax case. North Carolina cannot tax a trust when the trust's only connection to the state is the resi... Read More

COURT DENIES INNOCENT SPOUSE RELIEF

Court denies innocent spouse relief. In our ongoing series of tax court related articles, this discusses on particular case, Traci Newburn v. Commissioner of the Internal Revenue Service. The Judge, Buch, designated a bench opinion in an innocent ... Read More

TAX COURT CASE OF UNTIMELY FILED RETURN

Tax court case of untimely filed return. This blog has avoided posts in the past, regarding Tax Court issues, as we were not representing either individuals or business owners in Tax Court, so found it unnecessary to educate those who read the blo... Read More

TAX COURT RULING ON ADDRESS CHANGE

Tax court ruling on address change. Since adding Federal Tax Court services in all 50 States to our services, Federal Tax Resolution's Blog will now also feature articles pertinent to Tax Court issues. Although we occasionally posted some articles... Read More

COURT RULES ON IRS PROGRAM

Court rules on IRS program. The Court of Appeals for the D.C. Circuit held in American Institute of Certified Public Accountants v. Internal Revenue Service that the AICPA had standing to challenge the IRS's voluntary Annual Filing Season Program.... Read More