Administrative Procedure Act Does Not Bar Raising New Issues in Court

In Ax v. Commissioner, 146 T.C. No. 10, the U.S. Tax Court held that the IRS could raise new arguments in court for the first time in deficiency cases despite the Administrative Procedure Act. This case confirms that the IRS’s …..

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Payment from Accounting Firm to Settle Claim Excluded From Income

The IRS released Action on Decision 2016-01 to disagree with a court case that held that a payment from an accounting firm to settle a claim against the firm for selling an abusive tax shelter was not taxable to the …..

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IRS Limits Ability to Submit Informal Refund Claims During Audits

The IRS released Publication 5125, Large Business & International Examination Process, which describes the IRS audit process and the new change for taxpayers submitting informal refund claims during the audit. The Publication continues the IRS’s prior policy of cooperation, responsiveness, …..

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IRS Summons Upheld for Records it Inspected in Prior Year

In United States v. Titan International, Inc., 811 F.3d 950, the U.S. Court of Appeals for the Seventh Circuit upheld an IRS summons despite the prohibition on re-inspecting records that the IRS had previously inspected. The facts and procedural history …..

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TV Commercial Set Designer Was an Independent Contractor

In Quintanilla v. Commissioner, T.C. Memo. 2016-5, the U.S. Tax Court concluded that a set designer for TV commercials was an independent contractor and not an employee for tax purposes.  This case provides a good example of factors that show …..

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Research Tax Credit Made Permanent and Signficantly Enhanced

Congress made the research tax credit permanent and enhanced the credit. The changes are retroactive back to January 1, 2015. The permanent research tax credit solves one of the ongoing problems with the credit. As critics of the credit have …..

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Who Can Sign a Form 2848 Power of Attorney for a LLC

We are often asked who can sign a POA or Form 2848, Power of Attorney and Declaration of Representative, for a limited liability company or LLC. The IRS addressed this in AM 2015-004. The Form 2848 allows the IRS to …..

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