A recent Tax Court decision was reported dealing with Trust Fund Recovery Penalty and IRS Abuse of Discretion. J. Frank Best, Certified Public Accountant and United
The Statute of Limitations Period Bars IRS’s Lien Collection Efforts A recent Tax Court decision was reported that may be of interest to individuals potentially
A District Court decision held Serious Illness did not excuse Failure to File Tax Return on Time. J. Frank Best, Tax Controversy CPA/U. S. Tax
United States Tax Court Sustains Lien and Levy to Collect Company’s Unpaid Employment Taxes The United States Tax Court held that the IRS Appeals Office
The United States Tax Court finds no IRS Abuse of Discretion by Declining Collection Alternatives and Denying a Face-to- Face Hearing and Upholds IRS Collection
The United States Tax Court Dismisses Untimely Petition Challenging Collection The Tax Court dismissed for lack of jurisdiction a couple’s petition challenging a collection determination,