tax Advice Archive

TweetShareSharePin0 Shares At the end of 2021 and beginning of 2022, a pair of cases came out which may create a turning point in the view of courts regarding a court’s jurisdiction in refund suits where a possible defect in or the absence of an administrative claim exists.  In the Third Circuit the case of Morton

TweetShareSharePin0 Shares The Department of Education (DOE) recently lost a motion for reconsideration of a bankruptcy court decision involving the discharge of student loan debt.  The case is almost a purely bankruptcy matter having no real tax aspect to it, but because the bankruptcy court talks about what will happen to the debt upon its

TweetShareSharePin0 Shares The IRS reversed course Monday on earlier plans to require taxpayers to authenticate their identities with a nongovernmental facial-recognition service to use certain online services. In a news release, the IRS announced it will “transition away from using a third-party service for facial recognition to help authenticate people creating new online accounts.” The

TweetShareSharePin0 Shares A recent district court opinion addresses the inability to establish reasonable cause for a late filing penalty even if a longtime preparer promised but failed to e-file an extension of time to file a 1040.  The case, Oosterwijk v United States, brings in interesting reasonable cause issues and highlights the limits of the

TweetShareSharePin0 Shares The National Taxpayer Advocate’s (NTA) annual report has an interesting section focusing on pro se litigation.  Perhaps it’s only interesting to me because I run a low income taxpayer clinic (LITC) but I hope that this post will help you consider how it should be of some interest to you even if you

TweetShareSharePin0 Shares In a press release earlier this week, the Tax Court announced new features had been added to DAWSON. Since its introduction over a year ago, the Court has stated that the initial rollout in December 2020 was a first step and not the last step. This announcement discusses new features coming online. The announcement is copied

TweetShareSharePin0 Shares February 2, 2022 by Leslie Book Leave a Comment 0 Flares Filament.io Made with Flare More Info“> 0 Flares × Groundhog Day seems like a good opportunity to think how the IRS might avoid some of the problems it faced last year (and the year