When the Commissioner of Internal Revenue has determined a tax deficiency, you may dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court’s jurisdiction includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue.
While the man who previously was in charge of the Internal Revenue Service was being lambasted by the House Oversight and Government Relations Committee on Wednesday, a new acting tax commissioner was settling into his office. Dougl... Read Post
A Berkshire Hathaway unit is in an arcane dispute that raises questions about the Internal Revenue Service's interpretation and enforcement of its own tax rules. Read Post
The United States Tax Court is a court established by Congress under the Constitution. When the Internal Revenue Service has determined a tax deficiency and has sent the notorious 90-day letter, the so-called Notice of Deficiency, y... Read Post