The Independence of Appeals: How long?

This past week Tax Notes Today ran a story entitled: “Appeals Needs to Be 'On Same Page' as Rest of IRS, Brown Says" by Dustin Stamper, 2007 TNT 54-2. Yet another article by the people at TNT.

In summary your IRS Deputy Commissioner of Services and Enforcement Kevin Brown is suggesting that the Appeals Division is not interpreting the law as they should. Yet in the same breath he tells private practitioners that they need not be concerned as to Appeals’ independence. Right and Attention passengers of the Titanic we have found ice for our drinks so don’t be concerned with that little hole on the side.
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On Your Mark Get Set - Go for it! The Anti-Abuse Regs.

This past week Tax Notes Today ran a story entitled: “IRS gives Agents Blanket Authority to Apply Partnership Anti-abuse Reg.” Stratton, 2007 TNT 51-5. It was a great article. Continue Reading...
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Statute of Limitations - Allen v. Commissioner, 128 T.C. No. 4 (2007)

The facts in Allen are rather straight forward: Taxpayer was a truck driver. Taxpayer gave his Form W-2, section 401(k) statement, mortgage interest statement, and property statements to his accountant. Accountant prepared and filed taxpayer's returns with the IRS. Continue Reading...
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Office of Chief Counsel's views on E-Discovery

In Chief Counsel Notice 2007-007, which consisted of five pages, IRS counsel issued guidelines as to the E-Discovery Amendments to the Federal Rules of Civil Procedure, (hereinafter referred to as the “E-Discovery Amendments”). In all honesty my initial reaction was: why? Why would/should United States Tax Court litigators be concerned with these new amendments? Then I saw who signed the Chief Counsel Notice and realized that as usual, the scrivener was ten steps ahead of the game. Continue Reading...