# Best IRS CPA: Serving North and South Carolina Admitted to Practice before the United States Tax Court Practice Areas U.S. Tax Court Litigation Appeals & Hearings Innocent Spouse Penalty Abatement Worker Classification Trust Fund Recovery Penalty Tax Audits IRS Collection Lien or Levy Relief Offer in Compromise Non-Filers… ## SITEMAPS [XML Sitemap](https://bestirscpa.com/sitemap_index.xml): Includes all crawlable and indexable pages. ## Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa.md): Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience… - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa.md): Practice Areas U.S TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience… - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa.md): Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience… - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa.md): Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience… - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa.md): Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience… - [CPA’s Serious Illness Did Not Excuse Failure to File Timely](https://bestirscpa.com/cpas-serious-illness-did-not-excuse-failure-to-file-timely.md): 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 Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle… - [Tax Court Announcement- J. Frank Best, CPA](https://bestirscpa.com/tax-court-announcement-j-frank-best-cpa-ustcp.md): A Tax Court announcement dealing with COVID-19/CORONAVIRUS was posted recently. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [IRS Trust Fund Recovery Penalty Approval](https://bestirscpa.com/irs-trust-fund-recovery-penalty-requires-supervisory-approval.md): A Tax Court decision was affirmed dealing with IRS Trust Fund Recovery Penalty Approval. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works… - [IRS Supervisory Approval Required For Penalties](https://bestirscpa.com/irs-supervisory-approval-required-for-penalties.md): A Tax Court decision was affirmed dealing with IRS Supervisory Approval for Penalties. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to… - [No IRS Abuse of Discretion Affirms Tax Court Holding](https://bestirscpa.com/no-irs-abuse-of-discretion-affirms-tax-court-holding.md): A Tax Court decision was affirmed dealing with IRS Abuse of Discretion. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay… - [No Innocent Spouse Relief for Failure to Confront Financial Problems](https://bestirscpa.com/no-innocent-spouse-relief-for-failure-to-confront-financial-problems.md): A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current… - [No Deductions for Medical Marijuana Reported by U. S. Tax Court](https://bestirscpa.com/no-deductions-for-medical-marijuana.md): A recent Tax Court decision was reported dealing with Medical Marijuana. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current… - [Ambiguous Notice Sinks U.S. Tax Court Petition](https://bestirscpa.com/u-s-tax-court-litigation-j-frank-best-cpa.md): A recent Tax Court decision was reported dealing with a U. S. Tax Court Litigation Petition. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach,… - [Innocent Spouse After Divorce & Remarriage](https://bestirscpa.com/innocent-spouse-j-frank-best-cpa.md): A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current… - [Non-Filers & Delinquent Not Entitled to Itemized Deductions](https://bestirscpa.com/non-filers-delinquent-j-frank-best-cpa.md): A recent Tax Court decision was reported dealing with Non-filers & Delinquent. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay… - [IRS Collection Representation](https://bestirscpa.com/tax-controversy-cpa-raleigh-wilmington-myrtle-beach-north-myrtle-beach.md): TAX CONTROVERSY & U. S. TAX COURT LITIGATION J. FRANK BEST, TAX CONTROVERSY CPA/U.S. TAX COURT LITIGATOR SERVING NORTH CAROLINA AND SOUTH CAROLINA IRS COLLECTIONS – ALL CIVIL ACTIONS Our Practice is Limited to IRS Representation and U.S. Tax Court… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-in-south-east.md): J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-6.md): J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-5.md): J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-4.md): J. Frank Best a Tax Controversy CPA with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-3.md): J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court J. Frank Best is rated in the Top 5 Tax Controversies CPA Profiles/Linkedin Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION… - [Offer in Compromise](https://bestirscpa.com/offer-in-compromise.md): A recent Tax Court decision was reported dealing with Offer in Compromise. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-2.md): J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION PENALTY ABATEMENT NON-FILERS & DELINQUENT CIVIL FRAUD CRIMINAL FRAUD – KOVEL IRS ABUSE… - [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles.md): J. Frank Best a Tax Controversy CPA with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator… - [Tax Controversy CPA](https://bestirscpa.com/tax-controversy-cpa-2.md): J. Frank Best a Tax Controversy CPA with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator… - [U.S.TAX COURT LITIGATOR](https://bestirscpa.com/u-s-tax-court-litigator.md): J. Frank Best a U.S. Tax Court Litigator with locations in North Myrtle Beach & Myrtle Beach, SC and Wilmington & Raleigh, NC and licensed in all States is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as… - [Tax Controversy CPA](https://bestirscpa.com/tax-controversy-cpa.md): J. Frank Best a Tax Controversy CPA with locations in North Myrtle Beach & Myrtle Beach, SC and Wilmington & Raleigh, NC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator… - [Tax Return Preparer Penalties](https://bestirscpa.com/tax-return-preparer-penalties.md): A recent District Court decision was reported dealing with Tax Return Preparer Penalties. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in North Myrtle Beach and Myrtle Beach, SC & Raleigh and Wilmington, NC works to… - [North Myrtle Beach, SC Tax Controversy CPA](https://bestirscpa.com/sc-coastal-area-tax-controversy-cpa.md): J. Frank Best a North Myrtle Beach, SC Tax Controversy CPA is authorized to represent clients before the IRS in resolving Tax Controversies in all states and with locations in North Myrtle Beach & Myrtle Beach, SC and Wilmington &… - [No Tax Court Jurisdiction Over Employment Tax Liability](https://bestirscpa.com/no-tax-court-jurisdiction-over-employment-tax-liability.md): A recent Tax Court decision was reported dealing with Tax Court Jurisdiction. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay… - [Improvements to Rental Home/Contact Best Tax Controversy CPA/U.S. Tax Court Litigator](https://bestirscpa.com/improvements-to-rental-home-contact-best-tax-controversy-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with Improvement to Rental Home. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to… - [Settlement Proceeds Taxable: Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/raleigh-wilmington-n-myrtle-beach-myrtle-beach.md): A recent Tax Court decision was reported dealing with Settlement Proceeds. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current… - [IRS Disallows Dependents. Can We Assist You? Raleigh, Wilmington-N. Myrtle Beach, Myrtle Beach](https://bestirscpa.com/dependents-raleigh-wilmington-n-myrtle-beach-myrtle-beach.md): A recent Tax Court decision was reported dealing with Dependents. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [United States Tax Court Decision of the Week-Underpayment Penalties](https://bestirscpa.com/underpayment-penalties.md): A recent Tax Court decision was reported dealing with Underpayment Penalties and additional tax. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works… - [Restitution Payment- J. Frank Best, Tax Controversy CPA/U.S. Tax Court Litigator](https://bestirscpa.com/restitution-payment-best-tax-controversy-cpa-u-s-tax-court-litigator.md): Restitution Payments A recent Tax Court decision was reported dealing with Restitution Payments as Part of a Criminal Sentence. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle… - [“Serious IRS Problem Resolution”/J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/serious-irs-problem-resolution-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): Serious IRS Problem Resolutions J. Frank Best is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and is a United States Tax Court Litigator licensed in all States and works to stay current on all IRS decisions concerning tax… - [Business Expenses-J. Frank Best, Tax Controversy CPA/U.S. Tax Court Litigator](https://bestirscpa.com/business-expenses-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with Business Expenses. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all… - [IRS FRIVOLOUS ARGUMENT PENALTY-RALEIGH & WILMINGTON, NC NORTH MYRTLE BEACH & MYRTLE BEACH, SC](https://bestirscpa.com/irs-frivolous-argument-penalty-raleigh-wilmington-nc-north-myrtle-beach-myrtle-beach-sc.md): A recent Tax Court decision was reported dealing with Frivolous Arguments’ Penalty. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [IRS Frivolous Arguments’ Penalty/J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/frivolous-arguments-penalty-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with Frivolous Arguments’ Penalty. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [Innocent Spouse Relief/J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/innocent-spouse-relief-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with Innocent Spouse Relief. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [Divorce Legal Fees/J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/divorce-irs-legal-fees-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with IRS Divorce Legal Fees. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current… - [Offer in Compromise/J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator](https://bestirscpa.com/offer-in-compromise-j-frank-best-cpa-u-s-tax-court-litigator.md): A recent Tax Court decision was reported dealing with Offer-in-Compromise and IRS Abuse of Discretion. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to… - [Tax Controversy CPA/U.S. Tax Court Litigator](https://bestirscpa.com/tax-controversy-cpa-u-s-tax-court-litigator.md): IRS Collection and Tax Litigation-Tax Controversy CPA/U.S. Tax Court Litigator: Raleigh and Wilmington, NC/North Myrtle Beach and Myrtle Beach, SC - [TRADE OR BUSINESS, BUT FAILED TO SUBSTANTIATE EXPENSES-J. FRANK BEST, TAX CONTROVERSY CPA/U.S. TAX COURT LITIGATOR](https://bestirscpa.com/u-s-tax-court-decision-trade-or-business-but-failed-to-substantiate-expenses-j-frank-best-tax-controversy-cpa-u-s-tax-court-litigator.md): Entertainment Company Was a Trade or Business, but Failed to Substantiate Expenses The Tax Court held that an entertainment company that signed artists and produced, promoted and distributed their work was engaged in a trade or business for profit because,… - [Trust Fund Recovery Penalty & IRS Abuse of Discretion/J. Frank Best, CPA/U.S. Tax Court Litigator-Raleigh & Wilmington, NC North Myrtle Beach & Myrtle Beach, SC](https://bestirscpa.com/trust-fund-recovery-penalty-irs-abuse-of-discretion-raleigh-wilmington-nc-north-myrtle-beach-myrtle-beach-sc.md): Trust Fund Recovery Penalty & IRS Abuse of Discretion. J. Frank Best, Tax Controversy CPA/U.S. Tax Court Litigator. Rated in Top 5 Tax Controversy CPA Profiles/Linkedin.com. More than 30 years experience. Representation for NC, SC, & All States. PHONE. 800.230.7090… - [United States Tax Court Decision for the Week-Trust Fund Recovery Penalty & IRS Abuse of Discretion](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-trust-fund-recovery-penalty-irs-abuse-of-discretion.md): 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 States Tax Court Litigator in Raleigh, Wilmington, NC & North Myrtle Beach and Myrtle… - [Innocent Spouse- Raleigh & Wilmington, NC North Myrtle Beach & Myrtle Beach, SC](https://bestirscpa.com/innocent-spouse-raleigh-wilmington-nc-north-myrtle-beach-myrtle-beach-sc.md): IRS Innocent Spouse Relief. J. Frank Best, Tax Controversy CPA/U.S. Tax Court Litigator. Rated in Top 5 Tax Controversy CPA Profiles/Linkedin.com. More than 25 years experience. Representation for NC, SC, & All States. PHONE. 800.230.7090 WEB: bestirscpa.com Email: bestcpa@bestirscpa.com - [United States Tax Court Decision for the Week-Innocent Spouse](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-innocent-spouse.md): A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator in Raleigh, Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on… - [United States Tax Court Decision for the Week-Civil Fraud by CPA](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-civil-fraud-by-cpa.md): A recent Tax Court decision was reported dealing with Civil Fraud by a CPA. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning tax litigation to ensure we… - [United States Tax Court Decision for the Week-Legal Fees for Alimony Payments](https://bestirscpa.com/united-states-tax-court-decision-week-legal-fees-alimony-payments.md): A recent Tax Court decision was reported dealing with tax litigation and legal fees for alimony payments. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning tax litigation… - [United States Decision for the Week-Interest and Penalties on Criminal Restitution Award](https://bestirscpa.com/united-states-tax-court-decision-week-interest-penalties-criminal-restitution-award.md): A recent Tax Court decision was reported potentially dealing with tax litigation and interest and penalties added to a Criminal Restitution Award. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all… - [United States Tax Court Decision for the Week and Filing Status](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-and-filing-status.md): A recent Tax Court decision was reported potentially dealing with tax litigation and filing status of Joint v. Separate returns. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions… - [Top 5 Tax Controversy CPA Profiles/Linkedin](https://bestirscpa.com/top-5-cpa-profilelinkedin.md): J. Frank Best is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and is a United States Tax Court Litigator licensed in all States and works to stay current on all IRS decisions concerning tax litigation to ensure we… - [United States Tax Court Decision for the Week and Gambling Winnings](https://bestirscpa.com/1165-2.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation and gambling winnings and standard deduction v. itemized deductions. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-25.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-24.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-23.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-22.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-21.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [Top 5 Tax Controversy CPA Profiles/Linkedin](https://bestirscpa.com/top-5-tax-controversy-cpa-profileslinkedin.md): J FRANK BEST CPA/U.S. TAX COURT LITIGATOR One of the Top 5 Tax Controversy CPA Profiles/Linkedin. https://www.linkedin.com/title/tax-controversy-cpa bestirscpa.com Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-20.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-19.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court LiItigator works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-18.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, as a litigator, works to stay current on all… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-17.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, as a litigator, works to stay current on all… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-16.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-15.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-14.md): Unsubstantiated Business Deductions Denied; Penalties Upheld A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-69.md): Collection Action Against Couple Was Proper, United States Tax Court Says A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-68.md): IRS Fails to Prove Fraudulent Intent; Fraud Penalties Inapplicable The United States Tax Court held that the IRS failed to prove a couple’s fraudulent intent in underpaying their taxes, and they are not liable for fraud penalties; the court sustained… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-13.md): Accountant’s Law School Tuition Was Not a Deductible Expense The United States Tax Court, declining to reconsider the validity of reg.section 1.162-5(b)(1), held that an accountant who prepared returns and provided other financial services for clients couldn’t deduct his tuition… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-67.md): No Abuse of Discretion by Settlement Officer; the IRS Levy is Sustained The United States Tax Court sustained a proposed levy action against an individual who claimed her 1991 bankruptcy discharge relieved her of paying future taxes; the court upheld… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-12.md): Expiration of Statute of Limitations Period Prevents IRS Collection of Tax Debt The United States Tax Court held that the IRS can’t collect an individual’s unpaid taxes because the statute of limitations for collection expired, finding that the IRS, which… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-66.md): 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 did not abuse its discretion by sustaining the filing of a notice of federal tax… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-65.md): No IRS Abuse of Discretion in Upholding Notice of Federal Tax Lien Filing The United States Tax Court held that the Appeals Office did not abuse its discretion when it issued a notice of determination rejecting an individual’s collection alternative… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-64.md): The United States Tax Court Held No IRS Abuse of Discretion in Sustaining Federal Tax Lien Filing The Tax Court held that a settlement officer in the IRS Appeals Office didn’t abuse her discretion by refusing to consider collection alternatives… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-63.md): 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, finding that it wasn’t filed within the 30-day period provided in section 6330, and the… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-62.md): No IRS Abuse of Discretion by Appeals Settlement Offer in Rejecting Offer in Compromise, Proceeding With Collection The United States Tax Court sustained a proposed IRS collection action against an individual and upheld the IRS’s rejection of his offer in… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-61.md): United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion The United States Tax Court held that an IRS settlement officer in the Appeals Office didn’t abuse his discretion by rejecting a… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-60.md): IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says The United States Tax Court held that an IRS settlement officer deprived an individual of a fair collection due process hearing under sections 6330 and… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-59.md): Individual Is Held Liable for Frivolous Submission Penalties The United States Tax Court upheld an IRS determination to sustain the collection by levy of an individual’s unpaid liability for assessed section 6702 frivolous return penalties and interest, finding that the… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-58.md): Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing The United States Tax Court held that the IRS didn’t abuse its discretion by sustaining a proposed lien action against an individual to collect unpaid taxes and penalties,… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-57.md): Individual With Unreported Unemployment Income Denied Spousal Relief The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income unemployment compensation the husband received; the court denied the husband’s… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-56.md): Doctor Loses His Challenge to Trust Fund Penalty Collection. No Abuse of Discretion by IRS. The United Tax Court sustained a proposed IRS levy to collect trust fund recovery penalties from a doctor, whose medical practice failed to pay its… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-55.md): United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion The United States Tax Court found no IRS Abuse of Discretion by an Appeals Settlement Officer and upheld IRS lien and… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-51.md): No IRS Abuse of Discretion in Denying Non-compliant Couple’s Installment Agreement The United States Tax Court held that an IRS settlement officer didn’t abuse her discretion by rejecting a couple’s proposed installment agreement and sustaining a proposed levy action, finding… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-54.md): No IRS Abuse of Discretion by IRS Appeals Office and Couple Penalized for Frivolous Arguments in Collection Challenge The United States Tax Court upheld the IRS’s determination to sustain a notice of federal tax lien filing against a couple and… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-53.md): The United States Tax Court Upholds Tax Lien Filing, Imposes Sanction for Delay Penalty The United States Tax Court, citing its reasoning in a related levy case, upheld an IRS determination to proceed with the filing of a notice of… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-52.md): The United States Tax Court Holds Restaurant Owner Fraudulently Underpaid Taxes A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-50.md): The United States Tax Court Upholds Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-11.md): A Prior Bankruptcy Decision Bars Challenge to Tax Deficiency and Innocent Spouse Relief A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-10.md): Income Tax Return Preparer Liable for Deficiencies, Fraud Penalties A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner,… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-5.md): The United States Tax Court Overturns Levy and finds Abuse of Discretion Due to Appeals Settlement Officer’s Errors A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best,… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-9.md): IRS Settlement Officer Did not Abuse Discretion in Properly Denying Installment Agreement Request A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-8.md): The United States Tax Court Determines a Disbarred CPA Liable for Penalties for Fraud, Frivolous Arguments A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-7.md): Tax Court Holds Pharmacist Liable for Taxes, and Penalties including the 75% Civil Fraud Penalty A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-6.md): No IRS Abuse of Discretion when Installment Agreement Does Not Preclude Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-4.md): The United States Tax Court Upholds Notice of Federal Tax Lien and no IRS Abuse of Discretion A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-3.md): IRS Abuse of Discretion by Sustaining Levy; Case Remanded to Appeals for a Supplemental Hearing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-2.md): IRS Abuse of Discretion in Collection Due Process Hearing Results in Attorney Fees Award. Taxpayer wins big! A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge.md): The United States Tax Court Upheld a Levy Against Charitable Foundation to Collect Penalty A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-49.md): United States Postal Postmark Used to Decide Whether Petition Was Timely A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-48.md): 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 dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-47.md): The United States Tax Court finds no IRS Abuse of Discretion by Denying “Currently not Collectible” and other Collection Alternatives and Sustains the Filing of Federal Tax Lien Against an Individual A recent Tax Court decision was reported that may… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-46.md): 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 Actions Against an Individual A recent Tax Court decision was reported that may be of… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-45.md): The United States Tax Court Finds No Abuse of Discretion by Appeals Settlement Officer Sustaining Federal Tax Lien A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best,… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-44.md): The United States Tax Court Upholds Deficiency, Notice of Federal Tax Lien and No IRS Abuse of Discretion Found A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-39.md): The United States Tax Court Finds No Abuse in IRS’s Decision to Sustain Levy A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-43.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-42.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-41.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-40.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-38.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-37.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-36.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-31.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-35.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-34.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-33.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-32.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-30.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-29.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-28.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-27.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-26.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-25.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-24.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-23.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-22.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-21.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-20.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-19.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [Fourth Circuit Court Decision for the Week – You be the Judge](https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge-2.md): A recent Fourth Circuit Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-18.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-17.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-13.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-16.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-11.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-15.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-12.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-9.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-4.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-14.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-10.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-8.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-7.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-3.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [U.S. District Court Decision for the Week – You be the Judge](https://bestirscpa.com/u-s-district-court-decision-for-the-week-you-be-the-judge.md): A recent U.S. District Court Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS… - [Fourth Circuit Court Decision for the Week – You be the Judge](https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge.md): A recent Fourth Circuit Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-6.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-5.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-2.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… - [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge.md): A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning… ## Pages - [Contact](https://bestirscpa.com/contact.md): Contact J. Frank Best, Certified Public Accountant - [IRS Problems Blog](https://bestirscpa.com/irs-problems-blog.md) - [Privacy Policy](https://bestirscpa.com/privacy-policy.md): Frank Best, Certified Public Accountant Privacy Policy (last updated 9/22/19) Frank Best, Certified Public Accountant operates the bestirscpa.com website, which provides the SERVICE. This page is used to inform website visitors regarding our policies with the collection, use, and disclosure… - [Tags](https://bestirscpa.com/tags.md): Site Tags [wce_code id=1] - [Profile](https://bestirscpa.com/profile.md): Profile J. Frank Best is a licensed certified public accountant in both North Carolina (CPA number: 14839) and South Carolina (CPA number: 2505). The Firm was founded in September 1984 in North Carolina and November 2001 in South Carolina. J.… - [Resources](https://bestirscpa.com/resources.md): Tax Resources Internal Revenue Service North Carolina Department of Revenue South Carolina Department of Revenue United States Tax Court BEST IRS CPA BLOG - [Locations](https://bestirscpa.com/locations.md): Locations Administrative OfficeMorehead City, NC 215 North 35th StreetSuite 3Morehead City, NC 28557Telephone: (252) 247-4616 Raleigh Conference Facility 4030 Wake Forest RoadSuite 300Raleigh, NC 27609Telephone: (252) 247-4616 Get Directions Wilmington Conference Facility 1213 Culbreth DriveWilmington, NC 28405Telephone: (252) 247-4616 Get… ## LLMS - [llms-full.txt](https://bestirscpa.com/llms-full.txt) Complete website text in markdown format for AI agent consumption