Tax Procedure Tax Returns

The Dilemma: File A Timely or An Accurate Tax Return?

If you have an ongoing dispute with the IRS for one or more years and the outcome of that dispute will impact the current year, can you take a wait and see approach to filing the current year tax return?   The Namakain v. Commissioner, T.C. Memo. 2018-200, case provides an opportunity to consider this question. Facts […]

Tax Litigation Tax Procedure

Can U.S. Tax Court Order IRS to Make Refunds?

There are a number of forums for litigating tax disputes, such as the U.S. Tax Court. There are pros and cons associated with bringing suit in each forum. Taxpayers often pass on litigating cases in the U.S. Tax Court in cases when they are seeking a refund of an amount in excess of the amount […]

IRS Debts IRS Liens & Levies Tax Procedure

Unperfected Loan Trumped IRS Lien

The IRS has broad collection powers. But its collection powers are not unlimited.  The recent U.S. v. Heptner, Case No. 8:15-cv-1125-T-33MAP (Dist. Fla. 2016) case provides an example. Facts & Procedural History Heptner practiced law from 1984-2001.  After being disbarred, he was employed as a legal advisor and in-house counsel by Damien Freeman, an entrepreneur, […]