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…
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…
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…
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…
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…