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Recent Tax Developments Concerning Administrative Law Issues
By Kevin Spencer and McDermott Will & Emery on Oct 20, 2022
Posted In Appellate Courts, IRS Guidance, Tax Reform, Trial Courts
We have written extensively on the intersection of tax law and administrative law, specifically on how the Administrative Procedure Act (APA) and the Anti-Injunction Act (AIA) factor into tax cases. In a recent article for the ABA Tax Times, Kristin E. Hickman, a leading authority in the fields of tax administration, administrative law and statutory...
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Tax Court to Host COVID-19 Webinar
By Kevin Spencer and McDermott Will & Emery on Oct 19, 2022
Posted In Court Procedure Matters, Trial Courts
On November 16, 2022, the US Tax Court will host an informative webinar panel discussion moderated by Chief Judge Kathleen Kerrigan from 12:00 – 1:00 pm (EST). The program will highlight changes to Tax Court practice that were made in response to the COVID-19 pandemic and include lessons learned, best practices and practical implications for...
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New IRS Funding Will Be Used to Focus on Tax Compliance of Non-US Citizens and Residents
By Kevin Spencer and McDermott Will & Emery on Oct 18, 2022
Posted In IRS Audits, IRS Guidance, Tax Reform
US Congress will be giving the Internal Revenue Service (IRS) $79.6 billion over the next 10 years in an effort to put the agency back on the path to effective and efficient tax administration. The money will find lots of uses, including for the hiring of new personnel and updating the IRS’s antiquated technology. At...
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Former Tax Court Judge Herbert Chabot Passes Away
By Kevin Spencer and McDermott Will & Emery on Oct 17, 2022
Posted In Trial Courts, Uncategorized
The US Tax Court announced that former Judge Herbert Chabot passed away on October 11, 2022. Judge Chabot joined the Tax Court in 1978, serving as a regular judge and then as a senior judge for almost 40 years. Before being appointed to the Tax Court, he served on the staff of the Congressional Joint Committee on...
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IRS to Update Schedule UTP to Require Additional Transparency
By Kevin Spencer and McDermott Will & Emery on Oct 14, 2022
Posted In IRS Guidance, Tax Refunds
On October 11, 2022, the Internal Revenue Service (IRS) announced draft changes to Schedule UTP, Uncertain Tax Position Return Statement, and Form 1120, Instructions for Schedule UTP, for the 2022 tax year (processing year 2023). Since the 2010 tax year, Schedule UTP has been used by certain corporations to report uncertain tax positions. Corporations filing Forms...
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IRS Appeals Revises Initial Contact Letter
By Kevin Spencer and McDermott Will & Emery on Oct 5, 2022
Posted In IRS Appeals, IRS Guidance
The Internal Revenue Service Independent Office of Appeals (IRS Appeals) is the administrative forum for taxpayers to attempt to resolve tax disputes prior to litigation. Subject to certain exceptions, taxpayers can file a protest and have their dispute heard by IRS Appeals after adjustments are proposed at the examination level. Almost all disputes are resolved...
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Courts Split on Supervisory Approval Requirement for Tax Penalties
By Kevin Spencer, Sarah M. Raben and McDermott Will & Emery on Sep 28, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, Trial Courts
Since Chai v. Commissioner, an opinion by the US Court of Appeals for the Second Circuit subsequently followed by the US Tax Court in several opinions, there has been a substantial number of cases litigating issues involving supervisory approval of federal civil tax penalties. Two recent additions to that list include decisions from the Ninth...
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IRS Hints at Revenue Procedure 94-69 Update
By Kevin Spencer and McDermott Will & Emery on Sep 27, 2022
Posted In Alternative Dispute Resolution, IRS Audits, IRS Guidance, Tax Refunds
At a recent Tax Executives Institute conference in New York, an Internal Revenue Service (IRS) spokesperson stated that guidance and a new final form will be issued when the IRS and the US Department of the Treasury replace the disclosure procedures laid out in Revenue Procedure 94-69 1994-2 C.B. 804. The updated guidance will define the scope of the required...
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IRS Official Provides Update on Large Partnership Compliance Audits
By Kevin Spencer and McDermott Will & Emery on Sep 23, 2022
Posted In IRS Audits, IRS Guidance, Tax Refunds
Almost 11 months ago, the Internal Revenue Service (IRS) released a memorandum regarding the implementation of the Large Partnership Compliance (LPC) Pilot Program, including the identification, selecting and delivery of large partnership tax returns, exam procedures and feedback. The goal of the LPC program is to identify the largest partnership cases and develop improved methods...
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IRS Appeals Will Not Consider Regulatory Invalidity and Subregulatory Procedural Invalidity Challenges
By Kevin Spencer and McDermott Will & Emery on Sep 21, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Guidance, Tax Reform, Trial Courts
In Mayo Found. for Med. Educ. & Rsch. v. United States, 131 S.Ct. 704 (2011), the Supreme Court of the United States made clear that administrative law rules apply to tax guidance like they do to other federal agency guidance. Since Mayo, the Supreme Court and other courts have provided further guidance—both in the tax...
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