Category: Tax: Audits, Litigation & Collection

Other Posts in this Series Concluding the Audit Appealing an Audit Refund Litigation in the U.S. Court of Federal Claims and District Court Tax Litigation in Bankruptcy Appealing a Court Decision If a civil tax dispute is not settled in appeals, taxpayers have two types of litigation processes from which...

Other Posts in this Series Concluding the Audit Deficiency Litigation Refund Litigation in the U.S. Court of Federal Claims and District Court Tax Litigation in Bankruptcy Appealing a Court Decision Taxpayers have the right to file an appeal with the IRS Appeals Office if they disagree with proposed adjustments made...

Other Posts in this Series Appealing an Audit Deficiency Litigation Refund Litigation in the U.S. Court of Federal Claims and District Court Tax Litigation in Bankruptcy Appealing a Court Decision Two years before her epic final runway walk at the 2016 Olympics, Gisele Bndchen blamed Forbes for her IRS audit....

Other Posts in this Series Background of Administrative Procedure Act Rulemaking Requirements Under the APA Adjudication and Licensing The Administrative Procedure Act - Challenging FBAR Penalties Judicial review of administrative acts is an important aspect of the U.S. checks and balances system – it prevents administrative overreaching by providing protection...

As we noted in our post on challenges to an IRS summons, if a taxpayer claims that they do possess the documents requested, the burden is on them to show the court that they have undertaken all reasonable efforts to comply with the IRS' request. U.S. vs. Malhas Dr. Wade...

The IRS can generally satisfy the requirement of good faith in the issuance of a summons through a simple Powell affidavit completed by the investigating agent. This does not mean, however, that discussion regarding the validity of the summons necessarily ends there. In 2014, the U.S. Supreme Court held in...

Our government has a powerful tool to obtain information from an individual, the IRS Summons. An IRS summons should be taken seriously and is utilized for a number of reasons. The IRS is usually successful in enforcing their summonses, so like a persistent and unwelcome visitor, you need to properly...

Under IRC 7602, the IRS may issue a summons in order to gather more information about a taxpayer's federal tax liability. That authority, however, is not without its limits. A taxpayer may challenge a summons on procedural or substantive grounds, including: Administrative requirements of summons not met A summons must...

This is a continuation of the first post on challenging a tax summons. IRS investigators should explore all other means of obtaining the information they seek before issuing a summons. They should also consider the effect that a summons will have on the taxpayer's willingness to cooperate if enforcement is...

Steve Moskowitz Interviewed on KGO Radio by Brian Copeland Steve Moskowitz discusses how overwhelming tax bills can be and that the IRS is in a period of maximum enforcement. Enforcement agents are being hired by the IRS as well as collection agencies who are collecting delinquent taxes from individuals who...