tax Archive

TweetShareSharePin0 Shares Among the many achievements in the illustrious career of former Sen. Orrin Hatch (R-UT), who passed away Saturday at 88, was his commitment to tax reform. The longest-serving Republican senator in history helped shepherd passage of the Tax Cuts and Jobs Act of 2017, when he was chairman of the Senate Finance Committee.

TweetShareSharePin0 Shares A few Tax Policy Center staffers and I spend tax season volunteering for the IRS’s Volunteer Income Tax Assistance (VITA) program, providing free tax preparation services to low-income filers. You do not need to be a tax expert to volunteer at a VITA site (it’s like an open-book test), but assisting actual people,

TweetShareSharePin0 Shares The 30-day limit of Sec. 6330(d) for taxpayers to file a petition with the Tax Court to review an IRS determination is nonjurisdictional, the U.S. Supreme Court held, meaning it can be extended in certain instances. The Court’s unanimous opinion, written by Justice Amy Coney Barrett, was issued Thursday in the case of

TweetShareSharePin0 Shares This legislative session, the sales tax on food has garnered a great deal of attention in Kansas, with policymakers on both sides of the aisle proposing the removal of groceries from the sales tax base. While this issue has long been a subject of debate in Kansas, it has gained increased attention this

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?”

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

TweetShareSharePin0 Shares In my last post, I ran through the arguments a taxpayer may have against interest accruing when the IRS is “dilatory” in assessing tax that was assessed through a Tax Court decision. It was a fun and exciting jaunt through IRC § 6404(e) marred by a rather unfulfilling conclusion: IRC § 6404(e) interest