Cases

Court upholds deficiency after IRS computer error inflates Additional Child Tax Credit

Juliet R. El v. Commissioner, T.C. Memo. No. 15597-23, Court Opinion.

Feb 25

Court upholds fraud penalties after tax preparer claims unsupported deductions

Goodwill-Oikerhe v. Commissioner, T.C. Memo. No. 20144-19, Court Opinion.

Feb 24

Taxpayer forfeits appeal after failing to challenge levy and lien

Harold P. Kupersmit v. Commissioner. United States Court of Appeals for the Third Circuit. No. 25-1350

Feb 23

Second Circuit affirms tax after taxpayer claimed 50% S corporation ownership

Karen Veeraswamy v. Commissioner, No. 25-102-cv, BL 40680. 2nd Cir., Court Opinion.

Feb 20

Court upholds $2.2 million income adjustment in MedCafe case

Clinco v. Commissioner, T.C. Memo. No. 8077-23. Court Opinion

Feb 19

IRS passport ban upheld for $1.6M tax debt

Lloyd Thomas Spencer v. Commissioner. U.S. Tax Court. No. 6078-25P.

Feb 12

Court bars penalty and interest challenge after taxpayer signs installment agreement

Diego E. Salazar v. Commissioner. U.S. Tax Court. No. 14285-23L. T.C. Memo. 2026-9.

Feb 11

Tax Court allows §183 business deductions for software venture

James D. Sullivan v. Commissioner. U.S. Tax Court. No. 15625-22. T.C. Memo. 2026-13.

Feb 9

Court grants full innocent spouse relief after husband’s financial control and abuse

Zaheen v. Commissioner, T.C. Memo. 2026-7, No. 13863-22. BL 19963.

Feb 5

Trump family sues the IRS over unauthorized disclosure of tax returns by Charles Littlejohn

The lawsuit claims the IRS failed to protect confidential tax return data and seeks $10 billion in damages from American taxpayers for disclosures made…

Jan 30

Court denies alimony deduction for lump-sum pension payment after divorce

Ditullio v. Commissioner, T.C. Memo. 2025-120, No. 4049-23. BL 412469.

Jan 28

Whistleblower award denied after target pays more tax on its own returns

Whistleblower 11099-13W v. Commissioner. Tax Court No. 11099-13W. Memo. 2026-5.

Jan 21

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