TaxProfBlog – Lesson From The Tax Court : Taxpayer ‘Filed’ Return Even Though IRS Could Not Process It (December 6, 2021)

Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court : Taxpayer ‘Filed’ Return Even Though IRS Could Not Process It,” which discusses James Forrest Willetts v. Commissioner. The article begins as follows:

Case law gets made when things go wrong.  When things go right, a taxpayer will file a return, the IRS will process the return, and the taxpayer will receive any claimed overpayment as a refund.  Today’s lesson arises from a breakdown between filing and processing.  It teaches us the difference between those concepts.

Click here to see the full article : “Lesson From The Tax Court : Taxpayer ‘Filed’ Return Even Though IRS Could Not Process It”.

Posted by Isabella King, Associate Editor, Wealth Strategies Journal.