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IRS Insights Archive

IRS InsightsIRS Insights, published by the Deloitte Tax LLP Tax Controversy Services group, provides a compact, reader-friendly perspective on the latest practices and procedures coming out of the Internal Revenue Service (IRS), as well as the potential impact of changes on taxpayers.

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July 2014

  • District Court Concludes that Attorney-Client/Tax Practitioner Privileges and Work Product Doctrine Did Not Protect Tax Memorandum from Disclosure in Summons Enforcement Case
    - The U.S. District Court for the Southern District of New York considered whether the attorney-client/tax practitioner privileges or the work product doctrine applied so as to protect from disclosure a memorandum prepared by Ernst & Young, along with other related documents. The Court denied Petitioner’s petition to quash the summons, concluding that the documents at issue were not protected from disclosure under either the attorney-client/tax practitioner privilege or the work product doctrine.
  • Third Circuit Concludes that a Taxpayer May Be Able to Establish Reasonable Cause for Missing Tax Payment Deadline Due to Reliance on an Advisor
    - The Third Circuit Court of Appeals reviewed a Pennsylvania district court’s decision denying the estate’s refund claim for the amount of a late-payment penalty that it was assessed and paid. The Third Circuit vacated the district court’s decision, which granted summary judgment to the United States, and remanded the case, concluding that there was a genuine dispute of material fact as to whether the taxpayer reasonably relied on an advisor in good faith. Distinguishing the facts of the instant case from the situation presented in United States v. Boyle, 469 U.S. 241 (1985), the appellate court held that a taxpayer’s reliance on the advice of a tax expert may be reasonable cause for a taxpayer’s failure to pay by the deadline.
  • Supreme Court Requires Taxpayers to Offer Specific Facts Plausibly Raising an Inference of Bad Faith to Conduct an Examination of IRS Motives for Issuing Summons
    - The U.S. Supreme Court determined that a taxpayer has the right to conduct an examination of Internal Revenue Service officials regarding their reasons for issuing a summons when the taxpayer points to specific facts or circumstances plausibly raising an inference of bad faith.
  • IRS Adopts Taxpayer Bill of Rights
    - The Internal Revenue Service formally adopted a Taxpayer Bill of Rights, advanced by the National Taxpayer Advocate, to make taxpayers’ existing rights more clear, more understandable, and more quickly available to taxpayers.

May 2014
IRS Provides for Automatic Determination Under Treas. Reg. § 1.1502-75(b) to Treat a Subsidiary that Failed to File a Form 1122 as Joining in the Making of a Consolidated Return by the Affiliated Group

March 2014
Ninth Circuit Affirms in Part and Reverses in Part District Court Decision, Holding that IRS Timely Assessed Tax on Lower-Tier Partnership for Liability Attributable to Partnership Flow-Through Items of Upper-Tier Partnership where Extension Agreements Referred to Upper-Tier Partnership Only

January 2014
U.S. Supreme Court Holds Valuation Misstatement Penalty May Apply When Underlying Deduction or Credit is Disallowed for Reasons Not Specifically Attributable to a Valuation Overstatement

November 2013
Tax Controversy Updates: Large Business & International Directive on New Policy for Information Document Requests and Updated Enforcement Procedures

September 2013
Tax Controversy Updates: Tax Court Determines FPAA sent to Valid Address for TMP and Grants IRS Motion to Dismiss

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