The 10 Most Litigated Tax Issues of 2015

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Jason B. Freeman

Jason B. Freeman

Managing Member

214.984.3410
jason@freemanlaw.com

Mr. Freeman is the founding member of Freeman Law, PLLC. He is a dual-credentialed attorney-CPA, author, law professor, and trial attorney.

Mr. Freeman has been named by Chambers & Partners as among the leading tax and litigation attorneys in the United States and to U.S. News and World Report’s Best Lawyers in America list. He is a former recipient of the American Bar Association’s “On the Rise – Top 40 Young Lawyers” in America award. Mr. Freeman was named the “Leading Tax Controversy Litigation Attorney of the Year” for the State of Texas for 2019 and 2020 by AI.

Mr. Freeman has been recognized multiple times by D Magazine , a D Magazine Partner service, as one of the Best Lawyers in Dallas, and as a Super Lawyer by Super Lawyers, a Thomson Reuters service. He has previously been recognized by Super Lawyers as a Top 100 Up-And-Coming Attorney in Texas.

Mr. Freeman currently serves as the chairman of the Texas Society of CPAs (TXCPA). He is a former chairman of the Dallas Society of CPAs (TXCPA-Dallas). Mr. Freeman also served multiple terms as the President of the North Texas chapter of the American Academy of Attorney-CPAs. He has been previously recognized as the Young CPA of the Year in the State of Texas (an award given to only one CPA in the state of Texas under 40).

The Taxpayer Advocate recently issued her 2015 Report to Congress. As part of that report, the TAS is required to identify the ten tax issues most litigated in federal courts. See IRC § 7803(c)(2)(B)(ii)(X).

Perhaps not surprisingly, there was not a significant change from last year’s list of the most litigated tax issues. (Note: For these purposes, “litigated” means cases in which an actual court opinion was issued. Many, many tax cases are resolved short of a formal court opinion, whether through settlement or other disposition, so the list may be more reflective of the categories of cases that are more likely to proceed to trial than the categories of cases giving rise to disputes.)
The list includes the following issues, from first to last:
• Accuracy-Related Penalty Under IRC § 6662(b)(1) and (2);
• Trade or Business Expenses Under IRC § 162 and Related Sections;
• Summons Enforcement Under IRC §§ 7602, 7604, and 7609;
• Gross Income Under IRC § 61 and Related Sections;
• Appeals from Collection Due Process (CDP) Hearings Under IRC §§ 6320 and 6330;
• Failure to File Penalty Under IRC § 6651(a)(1), Failure to Pay an Amount Shown as Tax on Return Penalty Under IRC § 6651(a)(2), and Failure to Pay Estimated Tax Penalty Under IRC § 6654;
• Civil Actions to Enforce Federal Tax Liens or to Subject Property to Payment of Tax Under IRC § 7403;
• Charitable Deductions Under IRC § 170;
• Frivolous Issues Penalty Under IRC § 6673 and Related Appellate-Level Sanctions; and
• Relief from Joint and Several Liability Under IRC § 6015.

Notably, each one of these issues appeared on last year’s list, with the exception of relief from joint and several liability for spouses. Also notably, the overall number of cases within these categories had a year-over-year drop of about 12 percent and a 27 percent decrease from the 2013 tax year.

 

Representation in Tax Audits & Appeals

Need assistance in managing the audit process? Freeman Law’s team of attorneys and dual-credentialed attorney-CPAs regularly represents taxpayers before the IRS and Texas Comptroller. Our team also provides tax return-related representations and helps taxpayers navigate state tax laws. Our Firm offers value-driven services and provides practical solutions to complex issues. Schedule a consultation or call (214) 984-3410 to discuss our tax representation services.

 

Tax Litigation