SCOTUS: IRS Levy Abandonment Moots Collection Appeals in Tax Court
The Supreme Court in an 8-1 decision held that the Tax Court lacks jurisdiction under Code Sec. 6330 to review appeals of …
Tax Court Revisits Test for Timely Supervisory Penalty Approval
The Tax Court has determined that written supervisory approval for the accuracy-related penalties at issue was timely. The tax compliance …
Tax Court: No Interest Is Paid on Whistleblower Awards
The Tax Court has held that Code Sec. 7623(b) does not provide for the payment of interest on a mandatory award to …
Tax Court: Engineering Firm Was Entitled to Energy Efficient Commercial Building Property Deduction
The Tax Court has found that an engineering company that installed energy efficient commercial building property (EECBP) in a Veterans …
Tax Court Denies Conservation Appraisers’ Bid for Criminal Immunity
The U.S. Tax Court denied a Georgia partnership’s motion to immunize from criminal prosecution two appraisers in a dispute over …