Taxpayers who make frivolous arguments in Tax Court risk the imposition of penalties by the court of up to $25,000.
The U.S. Tax Court held that the IRS did not abuse its discretion in sustaining notices of federal tax lien filings against the taxpayers for unpaid tax liabilities, granting summary ...
The Second Circuit on Wednesday declined the IRS’s request to reconsider its ruling softening the deadline for taxpayers to ...