Husband Who Paid Wife’s Taxes Finds it’s Not Easy to Sue For a Tax Refund
We welcome back guest blogger Marilyn Ames who writes today about a case in which a third party pays the tax – perhaps under duress – and seeks to recover the payment. As he finds out the path to...
View ArticleNominal Refund Claims
Chief Counsel’s office issued Program Manger Technical Assistance (PMTA) 2023-001 to address the issue of a $1 claim filed in order to try to protect the statute of limitations for filing claims. The...
View ArticleRefund Claims and Section 7508A – Progress!
We welcome back Bob Probasco as today’s guest blogger. Bob has written several guest posts parsing the code with a particular emphasis on issues involving interest. He teaches at Texas A&M Law...
View ArticleHow Much Does Brown Limit Tax Court Refund Jurisdiction in CDP?
In my previous post, I discussed how the 9th Circuit appears dismissive of the notion that Boechler affects “refund jurisdiction” in Tax Court CDP cases. However, because the 9th Circuit didn’t...
View ArticlePlay It Again, Sam: The Perils of (Incorrectly) Established Court Analysis
According to the American Film Institute, Casablanca has the most memorable quotes of any film in the 20th Century. Among the ones I can remember are: “Here’s looking at you, kid,” “We’ll always have...
View ArticleThe Perils of Electing to Carry Forward a Tax Refund When Filing Bankruptcy
In Miller v. Wylie, No. 21-04012 (Bankr. E.D. Mich. 2023) the debtors elect to carry forward their tax refunds for returns filed shortly before bankruptcy and immediately after filing. Although the...
View ArticleDOJ Wins One Case and Loses Motions in Another Where POAs Signed First Refund...
We have run a number of posts involving refund suits where (1) the taxpayer’s representative signed the predicate refund claim on the taxpayer’s signature line, and (2) the Form 2848 power of attorney...
View ArticleDOJ Wins One Case and Loses Motions in Another Where POAs Signed First Refund...
We have run a number of posts involving refund suits where (1) the taxpayer’s representative signed the predicate refund claim on the taxpayer’s signature line, and (2) the Form 2848 power of attorney...
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