Thomson Reuters Tax & Accounting News | Individual Tax

Johnson, (2019) 152 TC No. 6 In a case of first impression, the Tax Court has concluded that for purposes …

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 …

Department of the Treasury—Policy Statement on the Tax Regulatory Process The Treasury Department and IRS have issued a policy statement …

BNSF Railway Co. v. Loos (S Ct 3/4/2019) The Supreme Court, in a 7-2 decision reversing the holding of the …

Notice 2019-17, 2019-12 IRB; IR 2019-24, 2/28/2019; In a Notice and accompanying Information Release, IRS has announced that it will waive …

IR 2019-23, 2/27/2019 In an information release, IRS has reminded taxpayers that they may not be able to renew a …

TD 9848, Reg. §1.42-5 IRS has issued final regs that amend the existing compliance monitoring regs concerning the low-income housing credit. …

Siegel, TC Memo 2019-11 The Tax Court has held that an ex-husband’s payment of alimony arrearages resulted from a contempt order …

Actions Relating to Decisions of the Tax Court—Acquiescence in Results Only to Jacobs, IRS has acquiesced in result only with a …

Campbell, TC Memo 2019-4 The Tax Court has concluded that IRS’s determination to sustain the proposed levy action regarding the …