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Britney Spears disputes flow-through income adjustment and accuracy penalty for 2021

Britney J. Spears v. Commissioner. United States Tax Court. No. 16456-25

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Tax Coda
Dec 30, 2025
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Britney Spears is asking the Tax Court to throw out a $600,719 tax deficiency and a $120,144 accuracy-related penalty tied to S corporation income and itemized deductions on her 2021 return.

Key Facts

  • Petitioner: Britney Spears.

  • Year at issue: 2021.

  • Notice of Deficiency date: September 22, 2025.

  • Deficiency asserted: $600,719.

  • Accuracy-related penalty asserted:

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