Procedurally Taxing
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Procedurally Taxing considers developments in issues relating to tax procedure and tax administration. We describe and give context to developments that are of interest to practitioners and academics. For those interested in the world of tax procedure, our blog is one way to stay current, educated and informed, and to think about issues in a new way.
Procedurally Taxing
8M ago
In order to allow for an orderly transition to Tax Analysts this will be our final post in the format we have used for the past decade. Our posts will resume on September 7. While we are excited about the change, we know that it is inevitable that we will lose some of our readers ..read more
Procedurally Taxing
8M ago
As we mentioned yesterday, Procedurally Taxing is joining Tax Analysts. Our friends at Tax Analysts have written a post that explains how you can continue accessing our posts in our new home. Les Tax Analysts is thrilled to welcome Procedurally Taxing to the Tax Notes suite of products. As a nonprofit publisher committed to shedding light ..read more
Procedurally Taxing
8M ago
We welcome first-time guest blogger Conner Watts, Clinical Supervising Attorney of the Philip C. Cook Low-Income Taxpayer Clinic at the Georgia State University College of Law. Prior to joining the College of Law, Conner practiced in the area of trusts and estates, with a special concentration in planning intra-family transactions and bequests motivated by federal ..read more
Procedurally Taxing
8M ago
In a post I did on August 11, 2023 – the day after the Tax Court first resumed dismissing late-filed deficiency cases for lack of jurisdiction after the temporary halt of such dismissals caused by Culp v. Commissioner, 2023 U.S. App. LEXIS 18287 (3d Cir., July 19, 2023) – I cited all of the 9 ..read more
Procedurally Taxing
8M ago
We have now written on several occasions to report Tax Court opinions permitting taxpayers to withdraw from a case. Most recently, I wrote a post on the ability to withdraw from a declaratory judgement case. Each time the Tax Court issues an opinion on this issue for the first time in another one of its ..read more
Procedurally Taxing
8M ago
US v GBX involves a summons enforcement proceeding in the ongoing IRS attempt to crack down on alleged tax abuses stemming from conservation easements. The case highlights the government’s power to obtain information, even when an audit has concluded, though it does reveal some limits. GBX buys, preserves and rehabilitates historic buildings, and facilitates taxpayers obtaining ..read more
Procedurally Taxing
9M ago
I reported in a post on July 27, 2023 that the Tax Court temporarily suspended rulings on pending motions to dismiss late-filed deficiency cases for lack of jurisdiction. This suspension was no doubt a result of the Third Circuit’s July 19, 2023, opinion in Culp v. Commissioner, 2023 U.S. App. LEXIS 18287. Culp held that ..read more
Procedurally Taxing
9M ago
We have reported before that the Tax Court’s rulings which prohibit petitioners in deficiency cases from voluntarily withdrawing their petitions does not apply in cases in which the petitioners reach the Tax Court based on a notice of determination. In Joseph E. Abe, DDS, Inc., v. Commissioner, 161 T.C. 1 (2023) the Tax Court holds ..read more
Procedurally Taxing
9M ago
Today’s post picks up on the explanation started in part one and continues to explore the difference between consumer debt and tax debt. Keith Once it is determined that a debtor has “primarily consumer debt,” then the “means test” will apply and a mathematical calculation will be completed to determine if the presumption of “abuse ..read more
Procedurally Taxing
9M ago
We welcome first time guest blogger Matt Sherman. Matt practices with the Tax Workout Group where he is the firm’s practice group leader for all tax-bankruptcy matters. The firm is based in Florida and focuses on civil and criminal tax controversy and tax resolution matters. He and Leta Wolfe (as contributing author) have written a ..read more