McDermott Will & Emery
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Former Tax Court Judge Indicted for Tax Evasion
By Kevin Spencer and McDermott Will & Emery on Apr 5, 2016
Posted In Trial Courts, Uncategorized
On April 4, 2016, the US Attorney for the District of Minnesota announced a federal grand jury indictment charging former US Tax Court Judge Diane L. Kroupa and her husband with conspiring to evade the assessment of taxes. In a multi-count indictment, both were charged with conspiracy, tax evasion, making and subscribing false tax returns...
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Tax Court Amends Evidence Rules
By Kevin Spencer, McDermott Will & Emery and McDermott Will & Emery on Apr 4, 2016
Posted In Court Procedure Matters, Uncategorized
On March 28, 2016, the U.S. Tax Court announced interim changes to its Rule of Practice and Procedure to incorporate changes made by Congress at the end of 2015. The interim changes impact several areas of the Tax Court’s Rules, including the impact of bankruptcy proceedings on the court’s jurisdiction, actions for review of failure...
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Deference Principles in Tax Cases and the Unique Challenges of Auer Deference
By Jeffrey M. Glassman and McDermott Will & Emery on Mar 28, 2016
Posted In Appellate Courts, Court Procedure Matters, Uncategorized
The Federal Lawyer recently published an article we wrote which discusses how deference principles are applied in tax cases. The article can be accessed here. The Supreme Court of the United States, in Mayo Found. for Med. Educ. & Research v. United States, 562 U.S. 44, 55 (2011), confirmed that tax laws are subject to...
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IRS Updates Appeals Procedures for Tax Court Cases
By Robin L. Greenhouse and McDermott Will & Emery on Mar 25, 2016
Posted In Alternative Dispute Resolution, Court Procedure Matters, IRS Appeals, IRS Guidance, Settlements, Trial Courts, Uncategorized
On March 23, 2016, the Internal Revenue Service (IRS) issued Rev. Proc. 2016-22, 2016-15 IRB 1, which clarifies and describes the practices for the administrative appeals process in cases docketed in the Tax Court. The stated purpose of the revenue procedure is to facilitate effective utilization of appeals and to achieve earlier development and resolution...
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Tax Court Announces New Chief Judge and Special Trial Judge
By McDermott Will & Emery on Mar 25, 2016
Posted In Trial Courts, Uncategorized
On March 24, 2016, the Tax Court announced that Diana L. Leyden has been selected as a Special Trial Judge scheduled to assume her duties in June 2016. Ms. Leyden most recently has been the Taxpayer Advocate in the New York City Department of Finance, but previously spent over 15 years as the Director of...
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IRS and Taxpayers Continue Fight over Regulations Intended to Overrule Judicial Precedent
By McDermott Will & Emery on Mar 15, 2016
Posted In Appellate Courts, Transfer Pricing Resource, Trial Courts, Uncategorized
In March 2013, 3M filed a petition with the US Tax Court challenging the Internal Revenue Service’s (IRS) determination that additional royalty income should be allocated to 3M’s US headquarters from its Brazilian subsidiary. See 3M Co. v. Commissioner, T.C. Dkt. No. 5186-13. Specifically, the IRS determined that Brazilian legal restrictions on the payment of...
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IRS Updates LB&I Examination Process Guide
By McDermott Will & Emery on Mar 4, 2016
Posted In IRS Audits, IRS Guidance, Tax Refunds, Uncategorized
Effective May 1, 2016, the Internal Revenue Service (IRS) will begin applying previously announced changes to the Large Business & International (LB&I) Division’s examination process. Publication 5125 begins by setting forth expectations for the LB&I exam team and the taxpayer or its representatives. It then addresses IRS expectations regarding refund claims. Finally, the publication discusses...
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