Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Palmarini Inc. v. Commissioner, Palmarini v. Commissioner | Recordkeeping and Constructive Dividends
By Freeman Law
Dec 16, 2022
Tax Court in Brief | Hoakison v. Comm’r | Schedule F Farming Expense Deductions and Deficiencies Relating to Same
By Freeman Law
Dec 09, 2022
Tax Court in Brief | Mattson v. Comm’r | Passport Revocation Notice for “Seriously Delinquent Tax Debt”; Limitations on Tax Liens
By Freeman Law
Dec 09, 2022
Tax Court in Brief | Dunn v. Comm’r | Depreciation Deduction, Rental Income, and Passive Activity
By Freeman Law
Dec 02, 2022
Tax Court in Brief | Showalter v. Comm’r | IRS Adds to Taxable Income Based on Taxpayer Bank Records
By Freeman Law
Dec 02, 2022
Tax Court in Brief | Reynolds v. Comm’r | Spousal Relief, Substantial Benefit, Constructive Knowledge, and No Divorce
By Freeman Law
Dec 02, 2022
Tax Court in Brief | Lipka v. Comm’r | Collection Alternatives, Economic Hardship, and Abuse of Discretion
By Freeman Law
Dec 02, 2022
Tax Court in Brief | Hallmark v. Comm’r | No Equitable Tolling of 90-Day Deadline to Petition Notice of Deficiency
By Freeman Law
Dec 02, 2022
