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tax Advice Archive

The Sixth Circuit Holds IRS Notice Issued in Violation of the APA; District Court in CIC Services Finds Case is Binding Precedent

TweetShareSharePin0 Shares Preface: This discussion of Mann Construction v US discusses the possible implications of the opinion on the remanded case of CIC Services v IRS, mentioned in the conclusion of this post. Last night in CIC Services v IRS, a federal district court in Tennessee held that the opinion in Mann Construction “is binding

General Discharge Denial in Chapter 7 Based on Taxes

TweetShareSharePin0 Shares I have written before on many occasions about taxpayers who sought a discharge of their tax debts through chapter 7 bankruptcy.  For individuals filing chapter 7, the basic discharge provisions exist in BC 727, but I have always previously discussed the exceptions to discharge in BC 523(a)(1) and (7).  In the case of

IRS will clear backlog by year’s end

TweetShareSharePin0 Shares IRS Commissioner Charles Rettig told House members in a hearing Thursday that the Service will process its backlog of unprocessed work — some of it dating back to 2020 — by the end of 2022. Rettig appeared before the House Ways and Means Committee’s Subcommittee on Oversight to report on the current filing

IRS beset by processing backlogs, hiring lags in 2021

TweetShareSharePin0 Shares Millions of tax returns from the 2020 filing season still awaited processing by late that year, hampering the IRS’s ability to provide timely service in 2021 and likely contributing to ongoing backlogs in the current filing season, the Treasury Inspector General for Tax Administration (TIGTA) said in an audit report. The report, Results

Auto depreciation limits leap with inflation

TweetShareSharePin0 Shares The IRS issued sharply higher new depreciation limitations Wednesday for passenger automobiles, reflecting inflation of vehicle prices in the past year. These limits are updated annually for inflation according to the automobile component of the chained consumer price index for urban consumers. Rev. Proc. 2022-17 contains the Sec. 280F(a) inflation-adjusted dollar limitations on

Loretta Collins Argrett Fellowship

TweetShareSharePin0 Shares 0 Flares Filament.io Made with Flare More Info“> 0 Flares × The ABA Tax Section has created a new fellowship that brings recipients to its meetings and provides other significant benefits described below.  Check it out if you are interested or know someone who might be

How Did We Get Here? Correspondence Exams and the Erosion of Fundamental Taxpayer Rights – Part 2

TweetShareSharePin0 Shares In my last post, I reviewed compelling IRS data, including from the National Taxpayer Advocate’s 2021 Annual Report to Congress, that show the IRS Automated Correspondence Exam (ACE) system disproportionately harms low income taxpayers and is desperately in need of a fix.  The IRS maintains the batch processing approach to correspondence (corr) examinations
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