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IRS Issues Proposed Regulations under Section 6751(b) | Freeman Law

When is Written Managerial Approval Required? In 1998, Congress sought to provide additional protections to taxpayers through passage of the Internal Revenue Service Restr. ....

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Tax Court In Brief | Cattail Holdings, LLC v. Comm'r | Conservation Easement

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. ....

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Tax Court In Brief | Lim v. Comm'r | Disallowance Of Charitable Contribution Deduction For Lack Of Qualified Appraisal; Reasonable Cause Exception - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. ....

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Tax Court in Brief | Wondries v. Comm'r | Deficiencies for Deduction of Farm and Ranch Expenses; Hobby or Activity Engaged in For Profit? | Freeman Law

Summary: Paul Wondries and Patricia Wondries (the Wondries) sought relief from the Tax Court to review the IRS’s determinations of deficiencies and accuracy-related penalties. ....

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Tax Court in Brief | Castro v. Comm'r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties | Freeman Law

Short Summary: After an examination by a Revenue Agent, the IRS issued to the taxpayers a notice of determination of income tax deficiencies, a tax addition, and an accuracy-related. ....

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