The 10 Most Litigated Cases in US Tax Court

The Taxpayer Advocate issued a list of most litigated issues in tax court in a prior year.  These cases are:

1. Accuracy Related Penalties
2. Appeals from Collection Due Process (CDP) Hearings
   • Please note: If you have received a notice of levy or lien and notice of your right to a CDP Hearing, it is important you do not miss the deadline to appeal, or you risk losing your right to appeal later.
3. Summons Enforcement
   • Do you know if you have standing to resist an IRS Summons?
4. Gross Income
   • Do you disagree with the amount of income asserted against you?
5. Trade or Business Expenses
   • Do you know how to substantiate your trade or business expenses?
6. Failure to Pay Penalty, Failure to File Penalty, and Failure to Pay Estimated Tax Penalty
7. Civil Actions to Enforce Civil Tax Liens or to Subject Property to Payment of Tax
   • Are you facing a civil action that was filed against you in United States District Court?
8. Charitable Deductions
   • Do you know when you are entitled to claim a charitable deduction?
9. Frivolous Issues Penalty; and
10. Trust Fund Recovery Penalty
    • If you are an employer, what are you required to do with respect to payroll taxes?

If you think you are currently facing any of these tax-related issues and would like to speak to a tax lawyer, we encourage you to reach out to us. We assist taxpayers with a variety of tax issues, and we would be happy to speak with you about your questions or concerns. Mendes Weed, LLP is here to help you if you have any questions. (925) 390-3222.

The tips and materials provided on this page are for informational purposes only, offered as public service. No information on this website should be considered legal advice or used as a substitute for legal advice. For legal advice, you should contact an attorney directly.