Yesterday, the Tax Court issued its opinion in Alterman v. Commissioner, T.C. Memo 2018-83. This case involved the operation of a medical marijuana dispensary which was reported on Schedule
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Tax Controversy Litigation
Tax Court Holds Commissioner Failed to Comply with Supervisor Approval Requirement for Fraud Penalty
In Graev III, issued late last year, the Tax Court held that the Commissioner must comply with section 6751(b)(1) as part of his burden of production for tax penalties. …
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Conservation Easements: Charitable Deduction Disallowed Under “Substantial Benefits” Test
In Wendell Falls Development, LLC v. Commissioner, T.C. Memo. 2018-45, the Tax Court denied a charitable contribution deduction for a taxpayer’s contribution of a conservation easement because the taxpayer…
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Tax Court Addresses Supervisor Approval Requirement in Partnership-Level Proceeding
Recently, the written supervisory approval requirement of Section 6751(b) has been one of the primary issues in Tax Court litigation concerning penalties that the IRS has asserted against taxpayers. The…
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Philadelphia Chapter of FBA Tax Section to Host Tax Court Judge Mark Holmes on May 30
On May 30, the newly-formed Philadelphia Chapter of the Federal Bar Association’s Section on Taxation will host a meet-and-greet event with the Honorable Mark V. Holmes of the United States…
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District Court Holds Tax Liens Stay with Property after Conveyance
United States v. Gerard, a recent case from the Northern District of Indiana, demonstrates how a tax lien, once attached, can stay with property even after the property is…
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United States Tax Court Announces Election of New Chief Judge
Earlier this week the United States Tax Court announced that Judge Maurice B. Foley has been elected Chief Judge to serve a two-year term beginning on June 1, 2018.
Judge…
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Tax Court Reopens Record to Admit Penalty-Approval Forms
In Rajagopalan v. Commissioner, Judge Holmes confronted what he called the Chai ghoul. See Rajagopalan v. Commissioner, Docket No. 21394-11, Order, Dec. 20, 2017. In Chai v. Commissioner…
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Eleventh Circuit Cuts into Presumption of Correctness Standard for IRS Assessments
In United States v. Stein, the Eleventh Circuit recently decided a novel – but critical – issue for taxpayers. It held that an affidavit that satisfies Rule 56 of…
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Supreme Court to Decide How Sales Taxes Apply to Online Retail Activity
The Supreme Court recently granted certiorari in South Dakota v. Wayfair Inc., a case that could dramatically change how sales taxes apply to online retail activity. Under the Supreme…
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