In 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 NeighU.S. Tax Court
The Taxpayer Assistance and Service Act: Title III: Judicial Review
This 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 ReviewSenators Introduce Bipartisan Legislation to Significantly Improve Federal Tax Administration and Procedure
On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisan legislative package proposing…
Continue Reading Senators Introduce Bipartisan Legislation to Significantly Improve Federal Tax Administration and ProcedureTax Court Rules IRS Cannot Assess Certain International Reporting Penalties
By Meeren Amin on
In a monumental opinion, the Tax Court recently held that the IRS lacks authority to assess penalties imposed by IRC § 6038(b)(1) or (2). In Fahry v. Commissioner, the…
Continue Reading Tax Court Rules IRS Cannot Assess Certain International Reporting PenaltiesU.S. Tax Court to Begin Accepting Hand Deliveries on July 10
By Matthew D. Lee on
Following up our post earlier today that the Tax Court will resume receiving mail on July 10, 2020, the Tax Court has issued another announcement regarding its operations. Also beginning…
Continue Reading U.S. Tax Court to Begin Accepting Hand Deliveries on July 10
Tax Court Announces Resumption of Mail Delivery
By Matthew D. Lee on
Due to the COVID-19 pandemic, operations of the United States Tax Court have been severely impacted. The Tax Court’s building in Washington, D.C. has been closed since March 19, 2020,…
Continue Reading Tax Court Announces Resumption of Mail Delivery
Tax Court Cancels All Trial Sessions Through June 2020
By Matthew D. Lee on
The United States Tax Court issued a press release today announcing that more trial sessions have been cancelled in light of the COVID-19 pandemic. All trial sessions through the end…
Continue Reading Tax Court Cancels All Trial Sessions Through June 2020
Tax Court Cancels March 2020 Trial Sessions Due to Coronavirus
By Matthew D. Lee on
The United States Tax Court announced today that in light of the growing threat posed by the coronavirus, it was cancelling the following upcoming trial sessions:
March 16, 2020: Hartford…
Continue Reading Tax Court Cancels March 2020 Trial Sessions Due to Coronavirus
Chief Judge Foley Re-Elected Chief Judge of the United States Tax Court
By Matthew D. Lee on
The United States Tax Court announced earlier this week that Chief Judge Maurice B. Foley has been re-elected and will serve another two-year term beginning June 1, 2020. His current…
Continue Reading Chief Judge Foley Re-Elected Chief Judge of the United States Tax Court
IRS Publishes Frequently Asked Questions About Resumption of Tax Court Cases Following Shutdown
By Matthew D. Lee on
As part of its continuing guidance to taxpayers and practitioners about how its resumption of activities following the government shutdown is impacting pending matters, the Internal Revenue Service has published…
Continue Reading IRS Publishes Frequently Asked Questions About Resumption of Tax Court Cases Following Shutdown