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…
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…
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…
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.…
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…
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…
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…
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…
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…
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…