tax Advice Archive
Regs. on postponing tax deadlines due to federally declared disasters
June 10, 2021
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TweetShareSharePin0 Shares In new final regulations (T.D. 9950), Treasury and the IRS have attempted to resolve ambiguities about when a federally declared disaster will lead to a mandatory 60-day postponement of certain time-sensitive tax-related deadlines. The final regulations adopt, with some changes, proposed regulations issued in January (REG-115057-20). The mandatory postponement provision, Sec. 7508A(d), was
Technology and Taxpayer Rights
June 10, 2021
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TweetShareSharePin0 Shares This post includes information about the IRS’s plans to use AI to assist taxpayers. For more insight on the legal risks tax administrations face from using AI-enabled systems, including risks to taxpayer rights, there is a Zoom lecture hosted by Antwerp and VIA Universities, HMRC, the Prosperity Collaborative, and the Center for Taxpayer
More On The Implications of CIC Services
June 9, 2021
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TweetShareSharePin0 Shares We are starting to see some fallout from last month’s CIC Services opinion. For example, Tax Notes’ Kristen Parillo discusses[$] Hancock Land Acquisitions v US , another microcaptive case. Parillo’s article explores the parties’ post CIC Services supplemental filings in a case where the taxpayer brought an action alleging that the IRS’s failure to refer its case
Limitation on Issues Taxpayer Can Raise in Passport Case
June 8, 2021
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TweetShareSharePin0 Shares The case of Shitrit v. Commissioner, T.C. Memo 2021-63 points out the limitations on raising issues other than the revocation of the passport when coming into the Tax Court under the jurisdiction of the passport provision. Petitioner here tries to persuade the Tax Court to order the issuance of a refund but gets
In Gilbert v US Ninth Circuit Weighs in on The Declaratory Judgment Act
June 7, 2021
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TweetShareSharePin22 Shares With my colleague Marilyn Ames we are revising our subchapter on the Anti-Injunction Act in Chapter 1 of Saltzman and Book IRS Practice and Procedure to take into account last month’s CIC Services decision. Embedded in our discussion of the AIA is a discussion of its cousin, the Declaratory Judgment Act. Under the
IRC 7459(d) and the Impact of Dismissal
June 4, 2021
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TweetShareSharePin11 Shares On May 20, 2021, the Court of Federal Claims decided the case of Jolly v. United States, Dk. No. 20-412. Ms. Jolly pursued the case pro se. The court lists the opinion as not for publication. The case involves a refund suit covering four tax years. The court decided not to dismiss her
DAWSON Update and Example of Tax Court Policing
June 3, 2021
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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
Category 9 Cases the Taxpayer Advocate Service Will Accept
June 2, 2021
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TweetShareSharePin0 Shares TAS wants to assist taxpayers in situations in which it can provide meaningful assistance but does not want to waste time where it cannot help. A good example of a place where it cannot help has occurred because of the pandemic. Many taxpayers want to know what has happened to their refund or
TIGTA Releases Report on Improper Payment Rate For Refundable Credits
June 1, 2021
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TweetShareSharePin0 Shares Last month TIGTA released its annual review of the IRS’s improper payment reporting requirements under the Payment Integrity Information Act (PIIA). The focus in this TIGTA report is the IRS’s administration of refundable credits. In the pre-COVID time frame (FY 20), OMB determined that the Earned Income Tax Credit (EITC), Additional Child Tax Credit (ACTC), and American Opportunity
President’s budget contains many tax proposals
May 28, 2021
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TweetShareSharePin0 Shares President Joe Biden’s administration unveiled its proposed budget for fiscal year 2022 on Friday. Treasury says the $6 trillion proposed budget focuses on infrastructure, clean energy, and research and development, and among its many provisions are a host of proposed tax changes affecting individuals and corporations. One set of tax and revenue proposals,
