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District Court

U.S. judge hands win to Republicans in Obamacare challenge

U.S. judge hands win to Republicans in Obamacare challenge

WASHINGTON (Reuters) – A U.S. judge on Thursday handed a victory to congressional Republicans who challenged President Barack Obama’s signature healthcare law, ruling that his administration overstepped its constitutional powers relating to government spending. U.S. District Judge Rosemary Collyer, based in Washington, ruled that the administration cannot spend billions of dollars in federal funds to […]

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Senator and others’ challenge to foreign account reporting regime dismissed

Senator and others’ challenge to foreign account reporting regime dismissed

Crawford, et al, v. Dept. of the Treasury, et al, (4/26/2016 DC OH) 117 AFTR 2d ¶2016-650 A district court has dismissed a suit brought by Senator Rand Paul (R-KY) and several individual plaintiffs challenging the Foreign Account Tax Compliance Act (FATCA) and Foreign Bank Account Report (FBAR) requirements. The court found that Senator Paul’s […]

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California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

Americans For Prosperity Foundation. v. Harris, (DC CA 4/21/2016) 117 AFTR 2d ¶ 2016-644 A U.S. district court has held that the state of California’s requirement that tax-exempt organizations submit IRS Form 990 Schedule B, which discloses names and contributions of significant donors, to the state is unconstitutional in its application to the organization that […]

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Court clarifies definition of term used in foreign document request rules

Court clarifies definition of term used in foreign document request rules

LaRue, (DC OR 4/13/2016) 117 AFTR 2d ¶ 2016-624 A district court has concluded that the term “foreign-based documents,” which is used in the rules that govern IRS’s ability to obtain documents under the foreign document request rules, means documents held outside the U.S. and copies of those documents that are held in the U.S. […]

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Attorney who diverted funds paid to taxpayer was liable for failure to honor levy

Attorney who diverted funds paid to taxpayer was liable for failure to honor levy

Huckaby, (DC CA 3/30/2016) 117 AFTR 2d ¶ 2016-574 A district court has held that where, after all of a bankrupt company’s assets had been disbursed to settle creditors’ claims, the company received payment of an amount owed to it, and its attorney took a series of actions to prevent IRS from obtaining the funds […]

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District Court – statute of limitations on collection extended by taxpayer bankruptcy, offer in compromise

District Court – statute of limitations on collection extended by taxpayer bankruptcy, offer in compromise

Fields, (DC NM 3/17/2016) 117 AFTR 2d ¶ 2016-528 A district court has approved IRS’s calculation of an extension of the statute of limitations (SOL) on collection based on the taxpayer’s bankruptcy and his submission of an offer in compromise. It also approved IRS’s foreclosing on its liens on the taxpayer’s property that arose from […]

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District Court strikes down Puerto Rico’s corporate AMT aimed at Wal-Mart PR

District Court strikes down Puerto Rico’s corporate AMT aimed at Wal-Mart PR

Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez, (DC PR 3/28/2016) Civil No. 3:15-CV-03018 (JAF). A U.S. district court has held that certain parts of Puerto Rico’s corporate alternative minimum tax (AMT) regime are unconstitutional and has granted Walmart’s Puerto Rico corporation an injunction to stop its collection. The court characterized the cash-strapped legislature’s increase in the maximum […]

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District Court -IRS incorrectly disallowed foreign tax credit and foreign earned income exclusion

District Court -IRS incorrectly disallowed foreign tax credit and foreign earned income exclusion

Estate of Herrick (DC UT 3/25/2016) 117 AFTR 2d ¶ 2016-555 A district court has held that a taxpayer provided sufficient evidence of his foreign tax liability to have that liability taken into consideration for purposes of the foreign tax credit (FTC) and that he timely elected the foreign earned income exclusion (FEIE). As a […]

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Court of Appeals approves sale of home to satisfy one spouse’s tax liability

Court of Appeals approves sale of home to satisfy one spouse’s tax liability

U.S. v. Davis, (CA 6 3/9/2016) 117 AFTR 2d ¶ 2016-499 The Court of Appeals for the Sixth Circuit, affirming a district court, has concluded that IRS could enforce its tax lien and sell the primary residence owned by the taxpayer and her tax-delinquent husband. The Court rejected the argument of the taxpayer, who did […]

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District Court – second business created by taxpayer was alter ego of first, so levy was proper

District Court – second business created by taxpayer was alter ego of first, so levy was proper

WRK Rarities LLC, (DC OH 2/29/2016) 117 AFTR 2d ¶ 2016-468 A district court has held that, under state law, a second business created by the taxpayer was the alter ego of his first business and that therefore a tax levy on the property of the second business with respect to an unpaid tax liability […]

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Tax shelter promoter penalty isn’t divisible tax for full-payment rule

Tax shelter promoter penalty isn’t divisible tax for full-payment rule

Pfaff v. U.S., (DC 3/10/2016) 117 AFTR 2d ¶ 2016-507 A district court has concluded that the Code Sec. 6707 tax shelter promoter penalty isn’t a divisible tax. Accordingly, where the taxpayer did not pay the full amount of the penalty assessed by IRS, the district court did not have jurisdiction to hear the taxpayer’s […]

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Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

NorCal Tea Party Patriots, (CA 6 3/22/2016) 117 AFTR 2d ¶ 2016-525 The Court of Appeals for the Sixth Circuit has denied IRS’s petition for a writ of mandamus that would have permitted IRS to deny access by a Tea Party group to information in IRS’s files about the names, addresses and taxpayer identification numbers […]

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Court rejects taxpayer argument that IRS waived formal refund claim requirement

Court rejects taxpayer argument that IRS waived formal refund claim requirement

Green, (CA 10 2/18/2016) 117 AFTR 2d ¶ 2016-434 The Court of Appeals for the Tenth Circuit, affirming a district court opinion, has rejected a taxpayer’s argument that IRS waived the requirement that she file a formal refund claim. The Court cited both the doctrine of claim preclusion and the fact that she didn’t meet […]

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District Court – taxpayer that reimbursed contributor to charity could take charitable deduction

District Court – taxpayer that reimbursed contributor to charity could take charitable deduction

Green, (DC OK 2/10/2016) 117 AFTR 2d ¶ 2016-418 A district court has held that, where a partnership intended to make a charitable contribution, but, instead the contribution was made by a related corporation, and then the partnership reimbursed the corporation, the partnership was entitled to the charitable deduction. Background. Under Code Sec. 170(a), a taxpayer […]

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Wife couldn’t block IRS collection of husband’s tax via liens on community property

Wife couldn’t block IRS collection of husband’s tax via liens on community property

Smith, (DC WA 2/8/2016) 117 AFTR 2d ¶ 2016-412 A district court has rejected several arguments made by a wife in a community property state, that IRS not be able to foreclose its tax lien on the couple’s community property to pay taxes owed by her husband. Background. If IRS determines that there is a deficiency […]

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Court of Appeals – “one examination” rule doesn’t apply where second exam is for different tax year

Court of Appeals – “one examination” rule doesn’t apply where second exam is for different tax year

Titan International, Inc., (CA 7 2/1/2016) 117 AFTR 2d ¶ 2016-389 The Court of Appeals for the Seventh Circuit, affirming a district court opinion, has held that Code Sec. 7605(b)’s rule that limits IRS to one inspection of a taxpayer’s books of account for each tax year, does not apply when IRS seeks already-inspected records […]

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First Circuit upholds corporate officers’ responsible person status

First Circuit upholds corporate officers’ responsible person status

Schiffmann v. U.S., (CA 1 1/29/2016) 117 AFTR 2d ¶2016-386 The Court of Appeals for the First Circuit has upheld a district court’s determination that two officers of a corporation, that was years behind on its income and payroll taxes, were liable for the Code Sec. 6672 penalty. The Court found that both individuals, within […]

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Court of Appeals – Courts need not accept either party’s position when valuing property

Court of Appeals – Courts need not accept either party’s position when valuing property

Palmer Ranch Holdings Ltd., (CA 11 2/5/2016) 117 AFTR 2d ¶ 2016-395 The Court of Appeals for the Eleventh Circuit has affirmed a Tax Court determination as to the highest and best use of property that was subject to an easement, but disagreed with the value that the lower court assigned to that highest and […]

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U.S.-Swiss treaty prevented court from considering taxpayer’s refund claim

U.S.-Swiss treaty prevented court from considering taxpayer’s refund claim

Starr International Company, Inc., (DC Dist Col 2/2/2016) 117 AFTR 2d ¶ 2016-396 A district court held that the terms of the U.S.-Swiss tax treaty caused the court to “lack the power” to rule on a Swiss-domiciled corporation’s U.S income tax refund claim. The holding effectively reversed a previous holding of the court on this […]

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Court of Appeals – rent payments to shareholder by corporation engaged in hobby were taxable

Court of Appeals – rent payments to shareholder by corporation engaged in hobby were taxable

Estate of Stuller, (CA 7 1/26/2016) 117 AFTR 2d ¶ 2016-379 The Court of Appeals for the Seventh Circuit, affirming a district court opinion, has held that the activities conducted by an S corporation were not a trade or business and that the corporation was therefore subject to the limitations on deductible hobby losses. The […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney