Earlier this year the IRS announced that, as part of its larger compliance efforts begun last fall under the Inflation Reduction Act,[i] the agency’s stepped-up enforcement activity with respect to ...

In a case involving a request to abate penalties, the Tax Court partially granted the IRS’s motion for summary judgment, allowing the remaining issues to go to trial to determine whether a taxpayer’s ...

Collection letters from the IRS are going out in the mail again after a two-year pause. The automated reminder notices started up again in January after they had been halted temporarily due to the ...

Tax professionals say many taxpayers are unaware that the IRS has broad authority to seize funds once required notices are ...

In Ryckman v. Commissioner, the U.S. Tax Court tackled an issue of first impression: whether it has jurisdiction over a case challenging the denial by the Internal Revenue Service (“IRS”) of a ...

The Internal Revenue Service is prematurely sending some Americans collection notices even though they filed their returns, as the agency works to wade through a deluge of unprocessed returns from ...

The IRS gives clients a lot of ways to deal with large tax debt. Some avenues are better than others. “Taxpayers typically don’t know much about the IRS appeals process, and for good reason,” said ...

During the global pandemic, the federal government made changes to give citizens a helping hand during an unprecedented time. Like many other government agencies, the Internal Revenue Service limited ...

I was a youngster for the Woodstock Music and Art Fair commonly known as Woodstock took place in Bethel, NY between August 15-18, 1969. Frankly, I never knew anyone growing up in the Canal Zone that ...

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. (2) Whether written supervisory approval under ...

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. Short Summary: Carl Cosio (“Mr. Cosio”) 2012 Form ...

Let’s say you filed your tax return on time but the IRS says you didn’t. You mail in proof, but your letter is stuck in a pile in an IRS office waiting to be opened. The computer system only knows it ...