Offer in Compromise (OIC), a tax resolution tool that allows individuals to settle their tax debt for less than the full amount owed
Controversy Tax
Category
Stewart Weston Case: Denial of Deduction for Travel Expenses
Denial of Deduction for Travel Expenses
Challenges in Proving Reasonable Cause: Budde v. Commissioner Case
This case highlights the stringent standards upheld by the IRS and Tax Court when evaluating taxpayers’ defenses against accuracy-related penalties, particularly for negligence or substantial understatement of income tax.
Deductions Rejected by Tax Court: The Atighi Case
standards taxpayers must meet to substantiate deductions and accurately report taxable income
Denial of Tax-Exempt Status:Students and Academics for Free Expression Case
This case underscores the importance of a complete and well-documented application process for organizations seeking recognition as 501(c)(3)
How to File a Tax Court Petition: A Legal Overview
This article delves into the mechanics and procedureal requirements of filing a Tax Court petition
Innocent Spouse Relief: A Lifeline for Unfair Tax Liabilities
Innocent Spouse Relief provides critical protection for taxpayers who face tax liabilities resulting from the actions of their current or former spouse.
Federal Tax Liens: What Every Tax Practitioner Should Know
Understanding the mechanics of a federal tax lien, and strategies to address them can help practitioners guide clients effectively.
Frivolous Position Penalty Under IRC § 6673: Swanson Case
This case serves as a reminder of the Tax Court’s strict stance on taxpayers who present baseless arguments and the application of the frivolous position penalty.
Unreported Income Problems: Tibin v. IRS Case
Taxpayers have problems with unreported income. In Tibin v. Commissioner of Internal Revenue, Yagoub Tibin, sole owner of TM Transportation, LLC, sought a redetermination of a 2020 federal income tax deficiency determined by the IRS. The IRS alleged that Tibin had unreported income earned in his transportation business and disallowed certain business expense deductions.