You open your mail and an IRS notice shows up with a penalty on it. There is a dollar figure. There is a name for the penalty. What is often missing is any math showing how the IRS arrived at the penalty number. Most taxpayers assume the IRS has to show its work. And there…
Category: Promoter Penalties
An Offer of IRS Appeals Review Can Preclude Judicial Review
The IRS assesses a tax penalty against you or your business. The audit closes and the IRS assesses the penalty. So how do you get a judge to look at it? For most tax disputes, the answer is the U.S. Tax Court. You can go there without first pre-paying the tax. But for certain types…
Can Jury Trial for IRS Penalty be Conditioned on Paying the Penalty First?
There have been a number of court cases that have considered whether various administrative agency determinations violate constitutional jury trial rights. These are often premised on the fundamental promise of American justice that courts should remain open to all. The issue is presented when government agencies require substantial upfront payments before allowing judicial review. One…