Tax Court

Tax Court, The-Tax-Court-in-Brief Insights, Uncategorized

Tax Court in Brief | September 7 – September 11, 2026

By Freeman Law Sep 13, 2026
Partnership, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Katanga Properties, LLC v. Comm’r | BBA Limitations Period and Form 872–M Extensions

By Jason B. Freeman Sep 12, 2026
Tax Court, The-Tax-Court-in-Brief Insights, Whistleblower, White-Collar Defense Insights

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Administrative Record and Grand Jury Secrecy

By Jason B. Freeman Sep 12, 2026
Gross Income, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Tunkl v. Comm’r | Gross Income, Customer Deposits, and True Loans

By Jason B. Freeman Sep 12, 2026
Tax Court, The-Tax-Court-in-Brief Insights, Whistleblower, White-Collar Defense Insights

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Awards and the Substantial Contribution Standard

By Jason B. Freeman Sep 04, 2026
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Merida Ortiz v. Comm’r | Section 6428B, ITINs, and the Recovery Rebate Credit

By Jason B. Freeman Sep 04, 2026
Innocent Spouse Relief, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Wales v. Comm’r | Section 6015, Certified Mail, and Tax Court Jurisdiction

By Jason B. Freeman Sep 04, 2026
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Marin v. Comm’r | Unreported Income, Late Filing, and Frivolous Arguments

By Jason B. Freeman Sep 04, 2026
Form 1099, Penalties, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Sprouse v. Comm’r | Unreported Income, Substantiation, and a Section 6673 Penalty

By Jason B. Freeman Sep 04, 2026
Audit, Penalties, Tax Court

Tax Court in Brief | August 24 – 28, 2026

By Freeman Law Aug 27, 2026
Tax Court, The-Tax-Court-in-Brief Insights, Whistleblower

Tax Court in Brief | Berenblatt v. Comm’r | Whistleblower Record Supplementation and Grand Jury Secrecy

By Jason B. Freeman Aug 27, 2026
Tax Court

Tax Court in Brief | August 17 – 21, 2026

By Freeman Law Aug 23, 2026
Collection Due Process (CDP), Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | LaBorde v. Comm’r | CDP Verification, Last Known Address, and a Partial Remand

By Jason B. Freeman Aug 20, 2026
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Ballengee v. Comm’r | Form 870–LT Finality, TEFRA Preclusion, and Lien Withdrawal

By Jason B. Freeman Aug 19, 2026
Offer in Compromise, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Squire v. Comm’r | Rejected Offer in Compromise, Reasonable Collection Potential, and a Section 6673 Penalty

By Jason B. Freeman Aug 19, 2026
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Sami v. Comm’r | Schedule C Substantiation, Influencer Marketing Expenses, and Section 199A

By Jason B. Freeman Aug 18, 2026
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Tabaka v. Comm’r | Interest Abatement Under Section 6404 and What Counts as a Ministerial Act

By Jason B. Freeman Aug 18, 2026
Tax Court

Gray v. Commissioner, T.C. Memo. 2026-61 | July 27, 2026 | Arbeit, J. | Dkt. No. 11390-25

By Devin M. Hludzik Jul 31, 2026