tax Advice Archive

IRS proposes to amend estate and gift tax basic exclusion regs.

TweetShareSharePin0 Shares The IRS issued proposed regulations Tuesday (REG-118913-21) that would provide an exception to the anti-“clawback” special rule that preserves the benefits of the temporarily higher gift and estate basic exclusion amount, for certain transfers that are includible, or treated as includible, in a decedent’s gross estate under Sec. 2001(b). Specifically, the proposed regulations

What Happens After Boechler – Part 2:  The IRS Argues the Floodgates Will Open if the Tax Court Follows Boechler in Interpreting IRC 6213(a)

TweetShareSharePin0 Shares Boechler involves the Tax Court’s jurisdiction in Collection Due Process (CDP) cases.  The Tax Court Congressional Budget Justification Fiscal Year 2023 (Feb. 28, 2022), at page 19 reports that CDP cases filed in the fiscal year ended 9/30/21 made up 3.29% of its total caseload and deficiency cases made up 96.46% of its

The IRS Argues IRC 6330 is Unique

TweetShareSharePin0 Shares In Boechler, the Supreme Court parsed the language of IRC 6330 looking for a clear statement from Congress that Congress intended to make into a jurisdictional limit the 30-day deadline to file a Tax Court petition after a Collection Due Process (CDP) notice of determination.   It did not find that clear statement.  The next big

Eliminating Answers in Certain District Court Cases

TweetShareSharePin0 Shares We have written quite a bit about answers in Tax Court cases recently.  I wrote a post about answers describing how little help they provided.  In that post I provided some history about answers and some suggestions present and past on how to improve the system.  Caleb Smith followed my post with a

IRS funding, technology assessed in House hearing

TweetShareSharePin0 Shares While Congress has increased IRS funding in the current fiscal year, those dollars’ allocation and timing remain problematic, IRS Commissioner Charles Rettig told members of the House Oversight and Reform Committee Thursday. Rettig, along with National Taxpayer Advocate Erin Collins, appeared before committee members in the online hearing, titled “IRS: Is It Ready?”

Winning Boechler Took a Village

TweetShareSharePin0 Shares Today we welcome back retired blogger, Carl Smith.  Carl was the architect of the argument that time periods for filing a petition in Tax Court are not jurisdictional based on his reading of Supreme Court cases coming out in other areas of the law.  He worked with the Tax Clinic at the Legal

Supreme Court Decides Boechler Case

TweetShareSharePin0 Shares April 21, 2022 by Keith Fogg Leave a Comment 0 Flares Made with Flare More Info“> 0 Flares × The Supreme Court held 9-0 that the time for filing a petition in a Collection Due Process case is not a jurisdictional time period.  It
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