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Internal Revenue Service (IRS) logo. This is a partial list of allegations of misuse of the United States Internal Revenue Service (IRS), which traces its roots to the creation of the Commissioner of Internal Revenue in 1862. Examples of political profiling controversies include cases in which IRS employees or government officials have ...
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
On Dec. 5, the Supreme Court heard oral arguments in Moore v. United States, a case that centers on the mandatory repatriation tax (MRT) included in 2017’s Tax Cuts and Jobs Act. The thought of ...
An important distinction that the Supreme Court made in this case is that the IRS may issue a summons to help determine taxes due, but it must provide notices to do so, according to IRC 7609(a)(1 ...
It is regarding the statutory interpretation of 26 U.S.C. § 6330(c) and whether the tax court would have jurisdiction over petitions to the tax court if the petition exceeded the 30 days time frame. In a unanimous decision by the court, they ruled that 30 day timeline is non-jurisdictional and is protected by equitable tolling .
The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision to be unavailable to receive that delivery. In this case, the court decided that this was not a conscious decision on the part of the taxpayer to be unavailable.
It may be hard to believe, but it turns out that your chances of fighting the IRS in court -- and winning -- are actually better than getting hit by lightning (1 in 6,250), dying after a shark ...
On September 10, 2014 ZDNet reported that Microsoft was held in contempt of court after refusing to hand over foreign data. [9] [10]On December 24, 2014, the Seattle Times reported that the IRS sued former Microsoft CEO Steve Ballmer, Craig Mundie, Jeff Raikes, Jim Allchin, Orlando Ayala and David Guenther in an effort to compel them to testify in Microsoft's corporate tax audit.