When the IRS Disagrees With a Court, by Jasper Cummings

Jasper Cummings has published his article, “When the IRS Disagrees With a Court.” The summary is as follows:

In this report, Cummings investigates the IRS’s long-standing practice of issuing acquiescences and non-acquiescences to court decisions. He concludes that although a non-acquiescence to an unappealed adverse holding seems unfair to other taxpayers who want the same good result, the practice is reasonable (albeit waning), given the difficulties faced by the IRS in tax litigation.

See full article at Tax Notes (subscription required).

Posted by Quinton Weinstein, Associate Editor, Wealth Strategies Journal

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s