In Flora v. United States, 362 U.S. 145 (1960), the Supreme Court held that 28 USC section 1346(a)(1) requires the full payment of all assessed tax before a refund lawsuit can be maintained in a district court or the Court of Federal Claims. Justice Whittaker, in his dissent (joined by three...

The U.S. Tax Court has long held that, although it is a national court with its own precedents, where a case before it is appealable to a Court of Appeals that disagrees with it on a legal issue, quot;efficient and harmonious judicial administration calls for [the Tax Court] to follow the...

Various states now recognize relationships between people of the same-sex, but due to the Defense of Marriage Act, the federal government does not. In the context of income taxes, this combination of state recognition and federal non-recognition of same-sex relationships produces a significant...

Bowing to repeated pressure from the National Taxpayer Advocate and a critical letter from the author, the IRS made major changes, effective October 1, 2007, to its tables of allowable expenses for collection determinations. The changes to the collection financial standards primarily benefit the...

By the IRS Restructuring and Reform Act of 1998, Congress enacted what it called the Collection Due Process (hereinafter, CDP) provisions of the Internal Revenue Code, sections 6320 and 6330. These provisions allow taxpayers to request hearings at the IRS Appeals Office level either shortly...