Failure-to-pay penalty

New Trial Cities, Broader Access, and a Pilot of a Smarter Calendar

On September 8, 2026, Chief Judge Urda announced three significant changes to how the United States Tax Court…

Continue Reading Your U.S. Tax Court Case Just Got Closer to Home

If you own a business or reside in Lancaster County, pay close attention: the IRS confirmed in a July 21, 2026 letter that 20 revenue officers will be conducting face-to-face…

Continue Reading IRS Revenue Officers Will Be Knocking on Doors in Lancaster County This August – Here’s What You Need to Know

This is the ninth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act, a bipartisan legislative package introduced on February 26…

Continue Reading Taxpayer Assistance and Service Act Title IX:  Small Business

Fox Rothschild attorneys Matthew D. Lee, Brian C. Bernhardt, and Jonathan M. Wasser have authored a client alert regarding a new refund opportunity for taxpayers who accrued IRS…

Continue Reading Court Ruling Creates Refund Opportunity for Pandemic-Era IRS Interest and Penalties

IRS Notice 2024-72, provides relief for individuals and businesses affected by terrorism in Israel.
Continue Reading IRS Provides Additional Extensions for Taxpayers Affected by Terrorist Attacks in Israel

       In Notice 2023-71, the IRS provided tax relief for individuals affected by Hamas’ terroristic action in the State of Israel beginning on October 7, 2023.  Notably, this relief is not…

Continue Reading IRS Provides Extensions for Taxpayers Impacted by Hamas Terrorism in Israel

The IRS issued a news release today announcing a continued and more focused use of Artificial Intelligence (AI) to audit partnerships, large corporations and alleged tax shelter promoters. The news…

Continue Reading IRS Going All in on Use of ArtificiaI Intelligence

By Matthew D. Lee and Jonathan Wasser

The Internal Revenue Service plans to provide widespread penalty relief for the late filing of certain tax and information returns for the 2019…

Continue Reading Internal Revenue Service Announces Sweeping Penalty Relief for 2019, 2020 Tax Returns