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…
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…
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…
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…
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…
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…
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…
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…
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…
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…