Archive - Tax Coda

Tax Court allows IRS levy after erroneous refund caused by faulty assessment

Hough Beck & Baird Inc. v. Commissioner. United States Tax Court. No. 19128-24L. 2026.

Jul 15 • Adam Parr

Court finds Trump IRS lawsuit lacked a genuine dispute and imposes sanctions

President Donald J. Trump v. IRS. United States District Court for the Southern District of Florida No. 1:26-cv-20609.

Jul 14 • Adam Parr

DOJ asks Seventh Circuit to rehear Hyatt loyalty fund income ruling

Hyatt Hotels Corp. v. Commissioner. United States Court of Appeals for the Seventh Circuit. No. 24-3239. 2026.

Jul 9 • Adam Parr

AI Drafted the Tax Argument. The Practitioner Still Owns It.

In tax law, being fast only matters after you make sure everything is accurate.

Jul 8 • Adam Parr

Tax Court allows limited Schedule C deductions but rejects personal travel

Gregory A. Rodrigues v. Commissioner. United States Tax Court. No. 7902-24S. 2026.

Jul 7 • Adam Parr

IRS levy fails after DOJ settlement covers same tax liabilities

Joseph White v. Commissioner. United States Tax Court. No. 7838-25L. 2026.

Jul 6 • Adam Parr

June 2026

Court upholds levy after taxpayer fails to prove financial hardship

Frederick Whigham v. Commissioner. United States Tax Court. No. 24068-22No. 24077-22. 2026

Jun 29 • Adam Parr

Tax Court strikes Meta’s pandemic interest claim for lack of jurisdiction

Meta Platforms Inc. v. Commissioner. United States Tax Court. No. 16081-25. 2026

Jun 26 • Adam Parr

Court allows counterclaim to recover ERC refunds

The government can file an erroneous refund suit under §7405 to recover Employee Retention Credit refunds.

Jun 25 • Adam Parr

Court upholds tax judgment after taxpayer raises meritless challenges to IRS authority

United States v. James Reeves. United States Court of Appeals for the Eleventh Circuit. No. 25-12962.

Jun 24 • Adam Parr

Court disallows horse breeding losses but rejects penalties after adviser reliance

Schumacher v. Commissioner, T.C. Memo. No. 4276-23. 2026. Court Opinion

Jun 19 • Adam Parr

Court disallows charitable deduction carryovers for defective donor acknowledgment

William P. Wells v. Commissioner, T.C. Memo. No. 13104-24. 2026. Court Opinion.

Jun 18 • Adam Parr

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