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Section 7403 Tax Enforcement Actions

In IRS Collection, Tax Liens, Tax Litigation by Jason B. FreemanLeave a Comment

The United States has the power to place a lien on a taxpayers’ property and rights to property when that taxpayer has unpaid federal taxes.[1] The government is statutorily authorized to bring a civil action to enforce this lien under Internal Revenue Code (IRC) § 7403.[2] While § 7403 generally provides that courts are to adjudicate lien enforcement actions on …

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Quashing an IRS Summons—Make Sure to Cross Your T’s and Dot Your I’s

In Summonses, Tax Litigation by freemanlawdevLeave a Comment

The United States District Court for the Western District of Tennessee recently issued an order dismissing a taxpayer’s petition to quash an IRS summons.[1] The case provides a lesson in the importance of certain rules that arise in the context of litigating with the government–particularly in the context of seeking to quash an IRS summons.  The court’s order found that the …

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The Attorney-Client and Work Product Privileges in the Tax Context

In Attorney-Client Privilege, Privilege, Tax Litigation, Work Product Privilege by Jason Freeman and Katie ManworrenLeave a Comment

A recent case reveals the perils of maintaining the attorney-client and work product privileges. As it demonstrates, additional precautions may be necessary in the context of privileged documents that are utilized in the tax context, particularly where those documents are used to support a reporting position.   United States v. Sanmina Corporation & Subsidiariesinvolved a dispute between the IRS and …

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The IRS Is Like the Soviet Hockey Team: Presley v. U.S.

In Summonses, Tax Litigation by freemanlawdevLeave a Comment

On July 18, 2018, the Eleventh Circuit issued its decision in Presley v. United States.[1]The holding of the Court focused on upholding the Internal Revenue Service’s ability to issue summonses to banks that may hold private and confidential information of third-parties. In particular, the Court held that the IRS may issue a summons to a bank to obtain a law …

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The Most Litigated Tax Issues

In Tax Litigation by Jason B. FreemanLeave a Comment

The Taxpayer Advocate recently issued her annual report to Congress, identifying the ten tax issues that are most litigated in federal courts.  For purposes of this list, the term “litigated” refers to cases in which a court issued an opinion—so the list does not necessarily capture all of the most heavily disputed issues that are typically disposed of short of …

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Summonsing Foreign Records: The Section 6038A Summons

In International Tax, Tax Litigation by freemanlawdevLeave a Comment

Is a summons issued by the IRS to examine books, records or other data in the custody or control of a foreign related party enforceable? The Internal Revenue Code provides the IRS with a mechanism to summon such records in certain situations – or to effectively impose a penalty against the domestic reporting corporation (“DRC”) (defined below) for failing to …

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The 10 Most Litigated Tax Issues of 2015

In Tax Litigation by Jason B. FreemanLeave a Comment

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 …