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…
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…
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…
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…
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…
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…