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Court Archive

Tax Court Announcement re Premature Assessments

TweetShareSharePin11 Shares The Tax Court has finally publicly acknowledged the problem it is having processing new petitions.  On Friday, July 23, 2021, it issued the following notice: The United States Tax Court has received a significantly higher number of petitions this year. The total number filed in a typical year is between 23,000 and 26,000.

Supreme Court declines to take up remote worker taxation case

TweetShareSharePin0 Shares The U.S. Supreme Court on Monday denied a request by New Hampshire to file a bill of complaint against Massachusetts in a case involving Massachusetts’s taxation of remote workers during the COVID-19 pandemic. The Supreme Court’s order indicated that Justice Clarence Thomas and Justice Samuel Alito would have granted the motion. New Hampshire

Supreme Court lets health care law stand

TweetShareSharePin0 Shares The U.S. Supreme Court held on Thursday that several states and other plaintiffs that sued, asking the federal courts to declare unconstitutional the so-called individual mandate in the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, did not have standing to sue because they could not show that they had suffered or

Finality of a Tax Court Decision

TweetShareSharePin0 Shares The Sixth Annual Tax Controversy Institute will be held online on Friday, July 16th, 2021. The virtual institute is sponsored by the University of San Diego School of Law and the tax law firm RJS Law. The event will be free of charge and will allow practitioners to earn free education credits. Speakers

Bouncing Documents at the Tax Court

TweetShareSharePin0 Shares I wrote about documents bouncing back from the Tax Court last month in connection with the Tax Court policing the timely filing of petitions.  The post caused commenter in chief Bob Kamman to pay careful attention to the orders coming out of the Tax Court and he noticed a particularly bad day for

DAWSON Update and Example of Tax Court Policing

TweetShareSharePin0 Shares Carl Smith continues to probe the Tax Court docket sheet as he has done for many years but in his retired retirement, he finds working his way through DAWSON interesting as new features arrive unexpectedly to be discovered.  The latest new feature Carl has found is one about which those of us who

Follow Up Information on Tax Court Service of Petitions

TweetShareSharePin0 Shares Yesterday, we published some data from Carl Smith showing that the service of a new Tax Court petition on the office of Chief Counsel was taking about two months.  Following that observation, Carl did some additional digging and found the service time to vary considerably.  Below is a chart of his most recent
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