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Free File Fillable Tax Forms Available on IRS Site E-mail

SUMMARY: The IRS has announced an expanded e-file program, available January 16, 2009, for 2008 federal returns. For the 2009 filing season, the new Free File Fillable Tax Forms option will be open to virtually everyone, regardless of income. These offerings are available only through the IRS.gov website by going HERE 

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IRS determines that a an exempt organization intervened in a political campaign through its website E-mail

SUMMARY: The IRS concluded that a 501(c)(3) organization intervened in a political campaign by including web pages of its related section 501(c)(4) organization on its web site, where all web pages on 501(c)(3) organizations web site contain 501(c)(3) organizations banner, and other indicia of ownership, and where the related entity`s web pages include candidate questionnaires and endorsements of candidates for public office.

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Chief Counsel Updates Collection Due Process Handbook E-mail

SUMMARY: A Chief Counsel Notice updates and replaces CC-2006-019, the Collection Due Process (CDP) Handbook, which provided guidance on the handling of CDP cases arising under I.R.C. §§ 6320 (liens) and 6330 (levies). This Notice also incorporates and supersedes CC-2007-006, Application of the Ex Parte Communication Rules to Remanded CDP Cases; and CC-2007-001, Jurisdiction of Tax Court Over Collection Due Process Cases.

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Individual not entitled to acquittal because evidence supported conviction for tax evasion, but court properly vacated conviction conditioned on new trial E-mail

SUMMARY: A jury found the taxpayer guilty of tax evasion. The district court granted the taxpayer`s motion for judgment of acquittal and conditionally granted his request for a new trial. The government appeals both orders. The Court of Appeals reversed the judgment of acquittal, affirmed the grant of a new trial, and remanded.

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Swiss Bank Agrees to Pay $780 Million Fine and Disclose Names of Secret Account Holders E-mail

SUMMARY: UBS AG, Switzerland`s largest bank, has entered into a deferred prosecution agreement on charges of conspiring to defraud the United States by impeding the Internal Revenue Service (IRS), the Justice Department announced today.

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Court of Appeals for 11th Circuit held that the Tax Court properly conducted a trial de novo to determine and equitable innocent spouse claim. E-mail

SUMMARY: The Eleventh Circuit Court of Appeals held that the Tax Court did not err in refusing to limit its consideration to the administrative record and in conducting a trial de novo in an innocent spouse case. The Court of appeals also held that the Tax Court did not abuse its discretion in determining that the taxpayer was entitled to equitable relief under section 6015(f).

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Tax Court holds that it does have jurisdiction over "gap" innocent spouse claims despite district court order E-mail

SUMMARY: The Tax Court held that it lacked jurisdiction over an innocent spouse claim because the taxpayer had failed to file the petition within 90-days of the date of the IRS notice denying her application for innocent relief, even though at the time of the IRS issued the denial the law did not allow the filing of such petitions in the Tax Court. The Tax Court also held that it was not bound by a district court order allowing the taxpayer to file an untimely Tax Court petition.

Comment: "You don’t want the tax law pointy heads running the world." Fred T. Goldberg, former IRS Commissioner, Wall Street Journal, December 20, 1989 A1, col.5, in opposition to a proposal to eliminate the jurisdiction of the federal districts courts over tax cases and instead place jurisdiction for all tax cases in the Tax Court. This decision is an example of why Mr. Goldberg’s comment still rings true today.

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Proposed Regulations Will Treat Some Listed Transactions as Nonpartnership Items for TEFRA Proceedings E-mail

SUMMARY: The IRS has issued proposed regulations under section 6231 of the Internal Revenue Code that allow the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws. The regulations affect taxpayers who have engaged in a listed transaction through an entity subject to the TEFRA partnership procedures.

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