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
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 HomeIf 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 KnowIn Big Apple Tompkins Realty LLC v. Commissioner, the Tax Court addressed a question of first impression: whether I.R.C. § 6234(a)’s 90-day petition filing deadline for partnerships subject to…
Continue Reading Tax Court Holds BBA Partnership Petition Filing Deadline Is Not JurisdictionalGet your popcorn ready because there is nothing more exciting than the intersection of sports and tax! As a former Division II athlete, the current state of college sports and…
Continue Reading The Growing Business of Sports: A Tax Playbook ReviewEvery January, businesses race to issue Forms W-2, 1099, and 1099-NEC, but a small typo in a Social Security Number (SSN) or Taxpayer Identification Number (TIN) can turn into a…
Continue Reading Back to the Future: Tax Edition — Correcting SSN/TIN Issues Before the IRS Repossesses the DeloreanIn a June 9 opinion, the Tax Court held that a married couple were not engaged in horse breeding and training activities for profit and sustained the IRS’s disallowance…
Continue Reading Horse Breeding and Training Expense Deductions? Tax Court Says NeighThis is the fourth in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act (the “TAS Act”), a bipartisan legislative package introduced…
Continue Reading Taxpayer Assistance and Service Act Title IV: Office of the Taxpayer AdvocateThis article is the third in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service…
Continue Reading The Taxpayer Assistance and Service Act: Title III: Judicial ReviewThis article is the second in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service…
Continue Reading The Taxpayer Assistance and Service Act: Title II: American Citizens AbroadFox 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