Penalties and Reasonable Cause Archives - US Tax Disputes

US Tax Disputes

Keeping an eye on US tax controversy and litigation developments.

D.C. Circuit Affirms the Importance of Filling Out Form 8283 Completely

By Jeff Erney

Penalties and Reasonable Cause

Thouron v. United States: Third Circuit Holds Reliance on Counsel may Relieve Penalties for Late Payment of Taxes.

By Marc Teitelbaum and John Harrington

SCOTUS Struggles with TEFRA Jurisdiction: Oral Arguments in United States v. Woods

By John Harrington and Marc Teitelbaum

Jurisdiction to Dispute Penalties: Partner v. Partnership-Level Proceedings

By John Harrington and Marc Teitelbaum

Penalties and Reasonable Cause

Did the Tax Court Enforce Retroactive Penalties?

By John Harrington and Marc Teitelbaum

The Eighth Circuit Weighs in on Whether Outside Basis is an Affected Item at the Partner Level

By Marc Teitelbaum and John Harrington