Recent Refund Case Shows Primacy of Tax Procedure



Many taxpayers have strong support for positions they take on their returns, but their limited understanding of complicated tax procedures sinks them. Missing deadlines, using improper forms, sending materials to the wrong place, not getting all required signatures, and other errors can be deadly to taxpayers. The IRS is aware this reality and it often attempts to claim victory and dispense with cases at the early stages based solely on technical and procedural matters, without ever having to fight over the substance.

This article explains the penalties and unique mitigation standards applicable to information returns, describes the key aspects of tax refund actions, and analyzes recent cases, including Special Touch Home Care Services, Inc. v. United States, in demonstrating how confusion over tax procedures can trigger lost refunds.

Read the full article here.

About Hale E. Sheppard
HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka and Chair of the International Tax Group.

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