Jeffrey M. Glassman
Subscribe to Jeffrey M. Glassman's PostsJeffrey M. Glassman is experienced in defending businesses and individuals in all stages of federal tax controversies. He represents clients in US Internal Revenue Service (IRS) examinations, administrative appeals, voluntary disclosures, and litigation. Jeffrey has settled multiple tax disputes with IRS legal counsel avoiding litigation in court, when possible. He has significant experience advising clients on strategic and procedural considerations in US Tax Court and other federal courts. Read Jeffrey Glassman's full bio.
APA Challenge to Notice of Deficiency: QinetiQ Affirmed
By Jeffrey M. Glassman and McDermott Will & Emery on Jan 10, 2017
Posted In Appellate Courts, Court Procedure Matters, Trial Courts, Uncategorized
On January 6, 2017, the US Court of Appeals for the Fourth Circuit, by published opinion, affirmed the US Tax Court’s (Tax Court) earlier ruling in QinetiQ US Holdings, Inc. v. Commissioner. We previously wrote about the case here, here, and here. To refresh, the taxpayer had argued in Tax Court that the Notice of...
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Graev v. Commissioner: Tax Court Divided on Penalty Procedural Rules
By Jeffrey M. Glassman and McDermott Will & Emery on Dec 12, 2016
Posted In Trial Courts, Uncategorized
In tax litigation, there are often (at least) two important categories of issues to consider: (1) substantive; and (2) procedural. A great deal of tax litigation will be focused on the substance of the Internal Revenue Service’s (IRS) adjustments (e.g., was a taxpayer entitled to a particular deduction?). But the procedural aspects should not be...
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APA Challenge to Notice of Deficiency: QinetiQ Oral Arguments
By Jeffrey M. Glassman and Roger J. Jones on Oct 31, 2016
Posted In Appellate Courts, IRS Guidance, Uncategorized
On October 26, 2016, the US Court of Appeals for the Fourth Circuit heard oral argument in QinetiQ U.S. Holdings, Inc. v. Commissioner, No. 15-2192. We previously wrote about the case here and here. To refresh, the taxpayer had argued in the US Tax Court (Tax Court) that the notice of deficiency issued by the...
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GAO Reports on IRS Guidance Procedures
By Jeffrey M. Glassman and McDermott Will & Emery on Sep 8, 2016
Posted In IRS Guidance, Uncategorized
The United States Government Accountability Office (GAO) recently released a report regarding how the Internal Revenue Service (IRS) communicates tax guidance to the public.This report was prepared following bipartisan requests from members of both houses of Congress. The GAO report: (1) analyzed documents that defined IRS guidance types; (2) reviewed the IRS’s policies and procedures...
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Protecting Confidential Taxpayer Information in Tax Court
By McDermott Will & Emery, Jeffrey M. Glassman and Kevin Spencer on Jul 21, 2016
Posted In Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Privilege and Non-Disclosure, Transfer Pricing Resource, Trial Courts, Uncategorized
Taxpayers value confidentiality, particularly if there is a dispute with the IRS that involves highly-sensitive trade secrets or other confidential information. Not surprisingly, complex tax litigation often raises the question of what confidential information has to be “made public”—through discovery responses or the introduction of exhibits or testimony in a deposition or at trial—so that...
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Tax Court Issues Five Discovery Orders Addressing Admissibility of Expert Reports
By Jeffrey M. Glassman and McDermott Will & Emery on Jul 20, 2016
Posted In Court Procedure Matters, IRS Guidance, Transfer Pricing Resource, Trial Courts, Uncategorized
On July 13, 14, and 15, 2016, Judge Laro of the US Tax Court (Tax Court) ruled on five taxpayer-filed motions in limine to exclude expert reports in Guidant LLC f.k.a. Guidant Corporation, and Subsidiaries, et al. v. Commissioner. At issue in the case are a number of IRS transfer pricing adjustments to the taxpayer-corporation’s...
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Tax Court Judge Howard A. Dawson, Jr. Passes Away
By Jeffrey M. Glassman on Jul 18, 2016
Posted In Trial Courts, Uncategorized
US Tax Court Judge Howard A. Dawson, Jr. passed away on July 15, 2016. The longest-serving judge in Tax Court history, Judge Dawson was appointed to the bench in 1962 by President John F. Kennedy and remained in service as a Senior Judge at the time of his death. This morning, Chief Judge L. Paige...
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IRS Updates List of Items Requiring National Office Review
By McDermott Will & Emery and Jeffrey M. Glassman on Jul 7, 2016
Posted In Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Transfer Pricing Resource, Uncategorized
On June 30, 2016, the Internal Revenue Service (IRS) issued Chief Counsel Notice 2016-009, which can be found here. In the notice, the IRS updated the list of issues that require IRS National Office review (the List). The List indicates those issues or matters raised by IRS field examiners that must be coordinated with the...
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Update on APA Challenges to Notice of Deficiency
By Jeffrey M. Glassman and McDermott Will & Emery on Apr 21, 2016
Posted In Appellate Courts, Court Procedure Matters, Uncategorized
In an earlier blog post, we discussed the US Tax Court’s ruling in QinetiQ U.S. Holdings, Inc. v. Commissioner, No. 14122-13 (Dec. 27, 2013). The taxpayer had argued that the Internal Revenue Service’s (IRS’) notice of deficiency containing a one-sentence reason for the deficiency determination violated the Administrative Procedure Act (APA) because it was “arbitrary,...
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Update on Deference to IRS Positions
By Jonathan D. Lockhart, Jeffrey M. Glassman and McDermott Will & Emery on Apr 20, 2016
Posted In Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized
As we discussed here, and in our recent article in The Federal Lawyer, deference to Internal Revenue Service (IRS) pronouncement is an important issue for taxpayers and their advisors. Our prior writings dealt generally with the three levels of deference in tax cases and how they have been applied by the courts. A recent Tax...
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