Lack of detail in IRS CDP determination didn’t affect court’s decision
Hinerfeld, TC Memo 2019-47 The Tax Court has held that a case law rule—that a court in dealing with an administrative …
IRS: no child credit where parent has religious objection to obtaining child’s SSN
Program Manager Technical Advice 2019-002 In Program Manager Technical Assistance (PMTA), IRS has concluded that it can properly deny the …
Guidance explains interaction of SALT deduction and home expense deduction
Program Manager Technical Advice 2019-001 Program Manager Technical Advice 2019-001 In a Program Manager Technical Advice (PMTA), IRS has explained …
IRS issues foreign financial account reminders including Apr. 15 FBAR due date
IR 2019-63, 4/4/2019; Fact Sheet 2019-7 IRS has issued a news release and fact sheet that contain numerous reminders for taxpayers …
IRS issues updated offer in compromise forms
Form 656 Booklet, Offer in Compromise IRS has issued an updated version of Form 656-B, the “Form 656 Booklet, Offer …
CA 2 reverses taxpayer-unfriendly holding on overpayments determined by the Tax Court
Borenstein, (CA 2 4/2/2019) 123 AFTR 2d ¶2019-581 The Court of Appeals for the Second Circuit has reversed a taxpayer-unfriendly holding …
Treasury Secretary indicates that more tax relief possible
Treasury Secretary Steven Mnuchin has stated that the Trump administration is considering additional tax penalty relief for taxpayers who failed …
Ninth Circuit affirms reduction of estate’s charitable deduction to post-death value of contributed property
Dieringer v. Comm., (CA9 3/12/2019) 123 AFTR 2d ¶2019-500 Following its Ahmanson decision, the Ninth Circuit affirmed the Tax Court’s 2016 holding that …
Eligibility for premium tax credit included Social Security benefits despite Sec. 86(e) election
Johnson, (2019) 152 TC No. 6 In a case of first impression, the Tax Court has concluded that for purposes …
Ninth Circuit details what is sufficient notice to taxpayer for third-party summons
J. B. v. U.S., (CA9 2/26/2019) 123 AFTR 2d ¶2019-458 The Court of Appeals for the Ninth Circuit, affirming a district …