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He also notes "an undertone in much of the opposition [to a national court of tax appeals]: a suspicion that a tax appellate court would be pro-government in outlook and tendency." [26] Professor Andre Smith, however, argues that the perception that the Tax Court has a pro-government bias is a threat to the legitimacy of the tax system. [27]
Commissioner of Internal Revenue v. Zuch: 24-416: Whether a proceeding under 26 U.S.C. § 6330 for a pre-deprivation determination about a levy proposed by the Internal Revenue Service to collect unpaid taxes becomes moot when there is no longer a live dispute over the proposed levy that gave rise to the proceeding. January 10, 2025 (April 22 ...
New York v. Trump is a civil investigation and lawsuit by the office of the New York Attorney General alleging that individuals and business entities within the Trump Organization engaged in financial fraud by presenting vastly disparate property values to potential lenders and tax officials, in violation of New York Executive Law § 63(12).
A New York appeals court grilled attorneys for both Donald Trump and the New York attorney general’s office Thursday over the $454 million civil fraud judgment against the former president ...
Moore v. United States, 602 U.S. 572 (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized gains as income. The Supreme Court upheld the Mandatory Repatriation Tax (MRT).
President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.
As the April 18 tax deadline nears and state returns are filed, many Pennsylvania taxpayers will likely be — or are already — wondering how long it’ll take to get their refunds this year.
For most taxpayers, the deadline for filing 2022 state taxes in Minnesota is April 18, 2023. But if you're getting a refund this year, you may be more concerned with when you'll get your money. If...