Taxpayer Advocate Publishes Update on ERC... [ read ]
The IRS continues to struggle with processing and adjudicating ERC claims. Earlier today, Taxpayer Advocate published a Blog post with an update on the IRS' progress (or lack thereof) and a call to the IRS to bring much needed closure.
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Anthony P. Daddino
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Refund Litigation Continued: District Court vs. Court of Federal Claims... [ read ]
Once administrative prerequisites are satisfied—namely payment of the liability, the filing of a valid refund claim, and the passage of requisite time—a taxpayer may initiate a refund lawsuit. But where and how that lawsuit is filed involves careful consideration about the benefits and drawbacks of each forum.
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Jeffrey M. Glassman
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Hidden Risks of Not Filing IRS Foreign Information Returns: What You Need to Know... [ read ]
Generally, the IRS has three years to select an income tax return for audit. But if the taxpayer never files an income tax return, the three-year statute of limitations period never starts, providing the agency with unlimited time to make additional tax adjustments. Although many taxpayers are familiar with this rule, few taxpayers recognize that a similar rule applies to unfiled foreign information tax returns.
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Matthew L. Roberts
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Pleading the Fifth in the Grand Jury Room... [ read ]
The Fifth Amendment to the United States Constitution provides that no person "shall be compelled in any criminal case to be a witness against himself." Popularized in courtroom dramas—"I plead the Fifth!"—this protection is widely understood at a surface level: it prohibits compelled self-incrimination. But depending on the case, its application may be increasingly nuanced and far from ubiquitous.
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Eddie R. Mendoza
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The Grand Jury Wants to Hear From You—Here's What That Means... [ read ]
For many professionals, the receipt of a federal grand jury subpoena may be the person's first encounter with the federal government. If you've received a federal grand jury subpoena, take a breath—but don't dismiss it. These subpoenas are not ordinary. Indeed, the service of a federal grand jury subpoena typically means the federal government—in many instances, the United States Department of Justice—is investigating a potential crime for which the recipient of the subpoena may have relevant information. Whether the federal government sees the recipient as a witness or a potential subject or target of that investigation, the recipient's response—or lack thereof—can significantly influence the government's next move.
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Eddie R. Mendoza
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Administrative Prerequisites to Suit in Federal Tax Refund Litigation... [ read ]
This is the second in a series of refund litigation blog posts. In this post, I focus on requirements that must be satisfied before a taxpayer can file a refund lawsuit.
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Jeffrey M. Glassman
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A Texas Contractor's Key Issue: Is it an Improvement to Real Property or Not?... [ read ]
One of the most important questions a taxpayer must necessarily ask itself when performing work on real property is whether the work is an improvement to real property. The rules that apply to real property improvements for Texas tax purposes can differ significantly from those that apply to other transactions. As in many areas, getting this wrong can create significant exposure to liability.
Claiming Dormant Tax Refunds Through Section 1311... [ read ]
Taxpayers should try to claim tax refunds within the statute of limitations. Sometimes they can't. Taxpayers under audit, for instance, might have a contingent claim that won't be ripe until the audit concludes. In these situations, a seasoned tax advisor will likely recommend submitting a protective claim for refund, safeguarding the statute of limitations. But if it is too late to file a protective claim, there are still avenues for taxpayers to claim a refund.
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Nick S. Pegelow
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An Introduction to Tax Refund Litigation... [ read ]
When a federal tax issue is not able to be resolved with the IRS, a taxpayer may choose to pursue that issue in court. The vast majority of tax cases are pursued in the United States Tax Court ("Tax Court"). Other tax cases are pursued in federal district court or the Court of Federal Claims, including international penalty litigation and tax refund litigation. This blog and more will follow in the coming weeks as part of a blog series focusing on tax refund litigation.
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Jeffrey M. Glassman
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The Texas Supreme Court Denies Government Exemption to Independent Contractor but Finds "Oddity" in Texas Comptroller Rule... [ read ]
In a recently issued decision, the Texas Supreme Court provided a holding on two important matters applicable to exemptions from tax. See GEO Grp., Inc. v. Hegar, No. 23-0149, 2025 WL 852414 (Tex. Mar. 14, 2025).
