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Browse Limitation of actions (Taxation) topic


1-152 out of 152 article(s)
Title Author Type Date Words
Taxpayers need to know their limitations. Stone, Evan M. Jan 1, 2021 1830
Effect of delayed filings on statute of limitation. Stone, Evan M. Jan 1, 2021 709
Return filed without IP PIN starts running of limitation period. Dec 1, 2020 1551
Missing IP PIN does not toll the limitation period: The IRS's deficiency notice was untimely, the Tax Court holds. Reichert, Charles J. Dec 1, 2020 794
Carrybacks, Carryovers, Statutes of Limitations, Audits, and Joint Committee on Taxation Review - Practical and Procedural Aspects of Tax Attribute Planning: Questions abound concerning the impact of the CARES legislation. Dimopoulos, Jason Nov 1, 2020 3317
Financial disability provision does not suspend statute of limitation on taxpayers' refund claims: A district court rules it lacks subject-matter jurisdiction over taxpayers' untimely refund claims. Aquilio, Mark Jul 1, 2019 800
Second Circuit expands Tax Court's jurisdiction for hearing refund claims: In reversing the Tax Court, an appeals court fixes a 'black hole' for timely filing. Pirrone, Maria M. Jul 1, 2019 820
Virgin Islands 'cover over' partial return transmittal constitutes IRS filing: The Tax Court finds an assessment is barred by the statute of limitation. Pirrone, Maria M. May 1, 2018 824
Analysis of and reflections on recent cases and rulings. Beavers, James A. Mar 1, 2018 3643
Accounting method changes make closed years relevant. Todd, Timothy M. Oct 1, 2017 663
The statute of limitation for net operating losses. Young, Marilyn Apr 1, 2017 1184
Procedure for obtaining rescission of 90-day letters. Hagy, Janet C. Apr 1, 2017 939
How to obtain rescission of a 90-day letter. Hagy, Janet C. Apr 1, 2017 675
A taxpayer's duty of consistency. Oliver, Anne; Keenan, John Mar 1, 2017 3089
TEI issues policy statement on statutes of limitation for state and local taxes. Jul 1, 2016 730
Fifth Circuit: "taxpayer" means a person who pays tax. Beavers, James A. Dec 1, 2015 993
Highway funding bill enacts long-sought change in return due dates. Nevius, Alistair M. Oct 1, 2015 954
Extension OK where individual had apparent authority to sign it. Beavers, James A. Oct 1, 2015 1301
Return due dates changed. Nevius, Alistair M. Oct 1, 2015 970
Statute of limitation for tax carryovers. Holets, David J. Sep 1, 2015 1435
No COD income from loans: expiration of state limitation period on loan collection wasn't conclusive of debt discharge. Pirrone, Maria M. Aug 1, 2015 787
Special care needed in dealing with statute-of-limitation issues for TEFRA partnerships. McCall, Matt Aug 1, 2015 1546
Final regs. provide rules for assessment limitation period for undisclosed listed transactions. Schreiber, Sally P. Jul 1, 2015 629
Special deadline: filing amended returns reporting tax due within 60 days of assessment limitation. Urban, Michael A. Jul 1, 2015 769
Taxpayer was a bona fide resident of U.S. Virgin Islands. Beavers, James A. Apr 1, 2015 1539
Gross income omissions and the 6 year tax assessment period: seemingly straightforward, the extended statute of limitation can be fraught with complications. Rosenberg, Donald L.; Schuldenfrei, Allen Finley Feb 1, 2015 3161
IRS analyzes whether third-party employment tax returns are sufficient to start assessment statute of limitation. Chambers, Valrie Jan 1, 2015 1872
Statute of limitations. Josephs Stuart R. Brief article Oct 1, 2014 157
Six-year statute of limitation for substantial omissions of income. Davidson, Andrew Dec 1, 2013 609
Is a remittance a deposit or a payment? Reichert, Charles J. Nov 1, 2013 690
Statute of limitation tolled by fraudulent tax returns. May 1, 2013 1146
TEI urges Manitoba to adopt statute of limitations. May 1, 2013 1003
Home concrete decision offers limited guidance: the Supreme Court ruled against a six-year IRS examination window for understated basis, but questions on judicial deference to regulations remain. Hamilton, Arthur J.; VanDenburgh, William M. Mar 1, 2013 3522
Judicial deference to regulations: Home Concrete & Supply L.L.C. Williamson, Donald T.; Staley, Blair Jan 1, 2013 4005
Limitation in the fiscal law. Mihu, George Essay Dec 1, 2012 3541
TIGTA: appeals errors persist. Nov 1, 2012 372
Self-employed can deduct Medicare premiums IRS chief counsel advises. Oct 1, 2012 406
Responding to a 90-day letter. Shott, Barry; Gard, Robert Oct 1, 2012 789
Taxpayer cannot revive equitable innocent spouse claim. Nevius, Alistair M. Oct 1, 2012 473
Tax Court petition suspends limitation period. Beavers, James A. Sep 1, 2012 1682
Supreme court affirms Home Concrete on overstated basis. Jul 1, 2012 483
Overstatement of basis does not extend assessment statute of limitation. Beavers, James A. Jul 1, 2012 1989
Removal of Sec. 163(j) limitation does not qualify as accounting method change. Anderson, Kevin D. May 1, 2012 1186
Supreme Court considers regulatory preference issue. Click, David L. Apr 1, 2012 1220
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2012 7840
IRS nonacquiesces to Tax Court fraud holding. Beavers, James A. Feb 1, 2012 1305
Internal IRS guidance released on the application of the economic substance doctrine. Chambers, Valrie Oct 1, 2011 3388
At-risk limitation on deducting an L.L.C. member's losses. Ellentuck, Albert B. Oct 1, 2011 1282
Fourth Circuit joins others upholding two-year innocent spouse limit: tax court again rejects it. Reichert, Charles J. Aug 1, 2011 605
Two more circuits side with IRS on extended limitation period for basis overstatement. Aug 1, 2011 375
Carrying back net operating losses. Nevius, Alistair M. Aug 1, 2011 650
Two-year innocent spouse limitation period upheld again. Nevius, Alistair M. Aug 1, 2011 576
Mitigating the results of a failure to carry back an NOL. Bakale, Anthony S. Aug 1, 2011 3294
Loan loss held not personal. Upshaw, Alice A. Jul 1, 2011 643
Special limitation periods for carryback assessments. Smith, Annette B. Jul 1, 2011 720
Circuit split deepens on six-year period for basis overstatements. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2011 1069
Split widens as courts hold basis overstatement is not income omission. Beavers, James A. Apr 1, 2011 1613
When is a supplemental claim a new claim? Nevius, Alistair M. Mar 1, 2011 535
Supplemental claims: acceptable amendment or new claim? Keenan, John; Hummel, Rona; Lessman, Whitney Mar 1, 2011 2109
Deadline for equitable innocent spouse claims again upheld. Beavers, James A. Mar 1, 2011 1396
Is there still time to correct IRS interest mistakes? Chambers, Valrie Jan 1, 2011 926
IRS faulted for failure to send notice to last known address. Beavers, James A. Jan 1, 2011 1254
Innocent spouse relief: alternatives after the Lantz case: IRS victory forces CPAs, to assess other relief strategies. Rosenberg, Donald L.; Schuldenfrei, Allen Finley Dec 1, 2010 3995
Tax Court again strikes down innocent spouse filing limit. Roane, Dayna E. Dec 1, 2010 684
Scope of foreign trust provisions in the HIRE Act. McNamara, Lawrence H., Jr. Nov 1, 2010 5049
Tax court again holds that innocent spouse relief limit is invalid. Beavers, James A. Nov 1, 2010 1153
Tax Court refuses to reconsider overstatement of basis case. Reichert, Charles J. Aug 1, 2010 634
Regs. limiting period for filing innocent spouse claim held valid. Beavers, James A. Aug 1, 2010 991
Temporary regs. held invalid. Beavers, James A. Jul 1, 2010 1257
Assessment period remains open in partnership case. Miller, John L. Apr 1, 2010 1101
NOL carrybacks and the statute of limitation. Nevius, Alistair M. Mar 1, 2010 663
NOL carryback claims can unlock closed statute of limitation years. Almeras, Jon Mar 1, 2010 2912
Final Regs. update rules on paying tax in installments. Nevius, Alistair M. Feb 1, 2010 314
Procedure & administration: definition of omission from gross income for partnership items and the six-year period for assessing tax. Kim, Grace; Erickson, Jeff; Duncan, Dawn Jan 1, 2010 1173
IRS issues regs on six-year limitations on basis overstatement. Dec 1, 2009 562
Application of six-year statute of limitations denied again. Reichert, Charles J. Nov 1, 2009 832
IRS not limited to three years for FPAA. Earles, Melanie J. Nov 1, 2009 320
Ninth, federal circuits: basis overstatement not income omission. Bonner, Paul Sep 1, 2009 522
Phone tax appeal denied: deadline looms for refunds. Aug 1, 2009 426
Consent to extend the statute of limitation. Marchbein, Joe Jul 1, 2009 725
Timely prosecution. Gilman, Jeffrey Jun 1, 2009 385
Limitation period for equitable innocent spouse relief held invalid. Beavers, James Jun 1, 2009 1378
Making up for lost time: a bright-line rule for equitable tolling in immigration cases. Zhou, David Apr 1, 2009 4287
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2009 7514
All that glitters is not deductible. Schnee, Edward J. Oct 1, 2008 520
Court hangs up on phone tax refund. Upshaw, Alice A.; Pulliam, Darlene Oct 1, 2008 459
When (and where) is it filed? Reichert, Charles J. Aug 1, 2008 732
The Code trumps Tucker. Reichert, Charles J. Jul 1, 2008 559
A new dimension for LLCs in California. Nakamura, Karen M.; Wright, Kathleen K. Jun 1, 2008 5779
The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer. Stodghill, W. Lance May 1, 2008 4313
Tax court may apply equitable recoupment to Medicare taxes. Beavers, James May 1, 2008 834
Beating the clock on refunds. Schnee, Edward J. Apr 1, 2007 592
Statute of limitations on erroneously paid taxes. Pulliam, Darlene Dec 1, 2006 520
IRS treatment of protective refund claims. Urban, Michael A. Jul 1, 2006 793
Restrictions on the right of offset. Schnee, Edward J. Apr 1, 2006 419
Managing the interplay between a partnership and its partners' statutes of limitations. Wilson, Chastity Jan 1, 2006 1849
SOL for unreported listed transactions. Manning, Paul Jan 1, 2005 284
Adequate notice of innocent spouse rights. O'Driscoll, David Jan 1, 2005 737
SOL on individuals' refund claims. Parker, Kenneth M. Oct 1, 2004 1057
Partnership tax deficiency. Laffie, Lesli S. May 1, 2004 555
IRS explains effect of bankruptcy on assessment SOL. O'Driscoll, David Feb 1, 2004 777
Beginning of SOL on assessments for nonpartnership items. Gingerich, Fenton Feb 1, 2004 821
Overpayment SOL. Laffie, Lesli S. Mar 1, 2003 416
SOL on tax refunds. Holub, Steven F. Mar 1, 2003 1912
Timely refund claims. Schnee, Edward J. Jan 1, 2003 634
SOL on tax assessments. Grooms, W.M. Jun 1, 2002 2104
TC ruling on six-year SOL. Packard, Pamela May 1, 2001 1054
Sec. 2032(d)(2) time limit for electing AVD. Koppel, Michael D. Dec 1, 2000 854
Corporation whose charter was suspended lacks capacity to file Tax Court petition. Savell, Kenneth S. Jul 1, 2000 426
1998 tax refund not credited against 1989 taxes. Lynch, Michael May 1, 2000 293
Gift tax SOL disclosure final regs. Vandermeulen, Bruce A. May 1, 2000 2109
IRS may not use offset doctrine to increase balance due. Stein, Ronald A. Jul 1, 1999 1811
Statute of limitations: a primer. Baliga, Wayne Jul 1, 1999 1199
Involuntary conversions with multiple payments. Schnee, Edward J. Jun 1, 1999 1156
Transfer tax valuation finality and prop. regs. on the "adequate disclosure" of gifts. Vail, Daniel T. Jun 1, 1999 1457
Gift tax SOL prop. regs. Vandermeulen, Bruce A. May 1, 1999 1918
Limits on collection. Singer, Robert M. May 1, 1999 1302
Refund claims: getting money back. Singer, Robert M. May 1, 1999 1204
Lack of Records as Reasonable Cause for Late Filing. Stein, Ronald A. Apr 1, 1999 865
When is a tax year "closed"? Urban, Michael A. Jul 1, 1998 756
New gift tax SOL rules incorporate Chapter 14 disclosure requirements. Korte, David B. May 1, 1998 657
Texas Supreme Court rules on tax statute of limitations in malpractice case. Baliga, Wayne Apr 1, 1998 714
Supreme Court strikes down equitable tolling of limitations period for refund claims. Gold, Harvey D. Brief Article Oct 1, 1997 321
Ninth Circuit rejects SOL exception. Sager, Clayton R. Aug 1, 1997 709
New White House proposals on simplification and taxpayer rights. Brief Article Jul 1, 1997 396
New, improved Form 872. Stein, Ronald A. Jul 1, 1997 1338
Mitigation of the SOL on refund claims. Hudson, Boyd D. May 1, 1997 595
SOL on trust fund recovery assessments. Hudson, Boyd D. Brief Article May 1, 1997 420
Practitioners beware - use of Form 1045 or 1139 may create unexpected liability. Goldberg, Walter S. Dec 1, 1996 1132
Tax payment or deposit? Lynch, Michael Brief Article Jul 1, 1996 431
Finality of inclusion ratio under final sec. 2642 regulations. Robbins, Andrew J. Jul 1, 1996 1186
IRS may offset time-barred, unassessed interest against estate tax refund. Ely, Mark Jul 1, 1996 766
AICPA should revise SRTP No. 6 to reflect authority on amended returns. Josephs, Stuart R. May 1, 1996 749
Supreme Court limits time for nonfiler to claim refund. Brief Article Apr 1, 1996 408
Supreme Court resolves refund issue in Service's favor. Pflieger, Deborah J. Apr 1, 1996 545
Texas court reduces limitations period. Baliga, Wayne Brief Article Mar 1, 1996 479
Ohio court lengthens limitations period. Baliga, Wayne Brief Article Mar 1, 1996 302
Statute of limitations does not preclude adjusting NOL carryover. Cryan, Thomas M. Nov 1, 1995 419
Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. Forster, Jack Oct 1, 1995 726
Benefits of protective refund claims. Urban, Michael Jul 1, 1995 812
Gift tax return SOL - exception to the general rule. Watson, Mark T. Jun 1, 1995 445
Closed year NOL may be increased if carryover year is open. Friedman, Steven M. Brief Article Jun 1, 1995 294
Malpractice claim accrues when IRS issues notice of penalty. Brief Article Nov 1, 1994 300
SOL for assessing gift tax extended. Murphy, Scott P. Aug 1, 1994 735
Tax Court's decision in Risman gives hope for some refunds previously thought barred by SOL. Ruane, James F. Oct 1, 1993 1132
Court dismisses massive tax-shelter fraud case. Brief Article Aug 1, 1993 237
Employer files wrong return - SOL not triggered. Peterson, Lori E. Jun 1, 1993 399
Privity, statute of limitation in tax case. Brief Article Jun 1, 1993 437
Supreme Court: IRS wins S corporation limitations-period issue. Brief Article Apr 1, 1993 330
Gift tax limitation period does not apply to estate tax. Stalcup, Twylah Dec 1, 1991 1219
Comments on temporary and proposed section 9100 regulations relating to untimely elections. Jul 1, 1991 2304
Time period for filing protests. May 1, 1991 3059

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