This week, Andrew Belter and William Schmidt look at some U.S. Tax Court topics.
First, the case Boechler v. Commissioner is before the U.S. Supreme Court where they have heard oral arguments. In brief, an individual was a day late and missed the statutory deadline for a Collection Due Process hearing. The Tax Court ruled that there was a strict jurisdictional deadline. At issue before the Supreme Court is whether that deadline is jurisdictional or if equitable tolling can provide any relief.
Second, there was a discussion on the ABA Section of Taxation's Pro Bono and Tax Clinics Committee listserv regarding Answers from IRS Chief Counsel in Tax Court. For years 1983-2007, the Tax Court did not require answers in S cases. We discuss the pros and cons of Answers, plus suggestions for what could replace them.
Note: the phrase we couldn't remember was financial disability. William covered that topic way back in episode 55. To learn more, you can also look at Internal Revenue Code section 6511(h), Rev. Proc. 99-21 or IRS Publication 556, page 15.
Episode 41: The Taxpayer First Act Revisited
Episode 40: Tax Notices and Other Issues
Episode 39: Collection Due Process
Episode 38: The LITC Grant Report
Episode 37: Kansas Practitioner Liaison Meeting
Episode 36: A Tribute to Nina Olson
Episode 35: Interview with Andrew Belter (Part 2 of 2)
Episode 34: An Interview with Andrew Belter (Part 1 of 2)
Episode 33: The National Taxpayer Advocate's Annual Report to Congress
Episode 32: The Government Shutdown and the IRS Brain Drain
Episode 31: The Government Shutdown’s Effect on Tax Court Deadlines
Episode 30: State Income Tax and Shutdown Updates
Episode 29: More Tax News During the Government Shutdown
Episode 28: The Government Shutdown and the Tax Season
Episode 27: The Government Shutdown and the IRS
Episode 26: End of Year Tax Thoughts
Episode 25: LITC Success Stories
Episode 24: LITC Conference Followup
Episode 23: Omeed Firouzi Interview
Episode 22: The Low Income Taxpayer Clinic Grantee Conference
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