Andrew R. Roberson

Andrew R. Roberson

McDermott Will & Emery

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Statute of Limitation: Congress Overrules Home Concrete and Retroactively Removes Some Taxpayer Defenses

On July 31, 2015, President Barack Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236; Pub. Law No. 114-41) (the 2015 Act) into law. In addition to extending various...more

8/20/2015 - Adjusted Gross Income Barack Obama Detrimental Reliance Highway Trust Fund IRS Overstatement of Basis Retroactive Taxes Statute of Limitations Surface Transportation and Veterans Health Care Choice Improvement Act Tax Returns

Altera: Tax Court Invalidates Section 482 Regulation on Administrative Law Grounds

In Altera, the U.S. Tax Court invalidated regulations under Section 482 requiring participants in qualified cost-sharing agreements to include stock-based compensation costs in the cost pool to comply with the arm’s-length...more

8/20/2015 - Administrative Procedure Act Cost-Sharing Decision-Making Process Harmless Error IRS Notice and Comment Stock-Based Compensation Tax Court Treasury

Tax Court Holds that Inadequate Privilege Log Subjects Putatively Privileged Documents to Disclosure

On May 26, 2015, the Tax Court issued its opinion in Pacific Management Group v. Commissioner, T.C. Memo. 2015-97, holding that a privilege log provided to the Internal Revenue Service (IRS) was inadequate to sustain claims...more

6/2/2015 - Attorney-Client Privilege Discovery IRS Privilege Logs Work Product Privilege Work-Product Doctrine Young Lawyers

IRS Clarifies Requirements for Establishing Non-Willful Conduct in Offshore Disclosure Cases

Voluntary disclosure programs exist for taxpayers that are not in compliance with their tax and information reporting obligations with respect to foreign bank accounts and assets. The Internal Revenue Service (IRS) recently...more

2/3/2015 - FBAR Foreign Financial Accounts IRS Offshore Funds OVDP Voluntary Disclosure

Court Weighs in on Deadline for Filing FTC Refund Claims

On September 19, 2014, the U.S. Court of Federal Claims issued its opinion in Albemarle Corp. v. United States, No. 12-184T, holding that it lacked jurisdiction over the taxpayer’s claim for refunds based on foreign tax...more

10/15/2014 - Court of Federal Claims Foreign Taxpayers IRC IRS Jurisdiction Statute of Limitations Tax Credits Tax Refunds

Focus on Tax Controversy - Fall 2014

Supreme Court to Hear Tax Injunction Act Case - On August 20, 2013, in Direct Marketing Association v. Brohl, the U.S. Court of Appeals for the Tenth Circuit held that the federal Tax Injunction Act (TIA) prohibited...more

10/2/2014 - Certiorari Direct Marketing Association Discovery Electronically Stored Information Meal and Entertainment Expenditures Predictive Coding SCOTUS Sports Tax Court Tax Injunction Act

Tax Court Approves Use of Predictive Coding During ESI Discovery

On September 17, 2014, the U.S. Tax Court issued its first opinion regarding the discovery of electronically stored information (ESI). In Dynamo Holdings, Ltd. vs. Commissioner, 143 T.C. No. 9 (Sept. 17, 2014), the Tax Court...more

9/27/2014 - Advisory Opinions Discovery Electronically Stored Information Predictive Coding Tax Court

Ensuring Timely Filing with Private Delivery Services

Most of us are aware of the timely-mailed-timely-filed “mailbox rule” contained within the Internal Revenue Code. Most of us are probably also aware that a document mailed with a private delivery service may also qualify for...more

6/3/2014 - DHL Electronic Filing FedEx IRC IRS Mailbox Rule Tax Court UPS USPS

Tax Court Extends Implied Waiver of Privilege to Taxpayers’ State of Mind Penalty Defense

The U.S. Tax Court concludes in AD Investment 2000 Fund LLC v. Commissioner that a taxpayer’s assertion of a state of mind penalty defense waives the attorney-client privilege with respect to tax opinions provided to the...more

4/28/2014 - Attorney-Client Privilege Privilege Waivers Tax Court

IRS Revises Directive on IDR Issuance and Enforcement Process

On February 28, 2014, the Internal Revenue Service Large Business and International Division released updated guidance for examiners incorporating and superseding two directives relating to Information Document Requests. The...more

3/5/2014 - Business Taxes Corporate Taxes Enforcement IRS

Focus on Tax Controversy - December 2013

In This Issue: A Decade of Lessons Learned from State Tax False Claims Act Cases; Second Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims; and Challenging Regulations After Mayo and Home...more

12/5/2013 - Administrative Procedure Act False Claims Act Fraud IRS Mayo Foundation for Medical Ed SCOTUS Standard of Review State Taxes Tax Refunds Transfer Pricing Treble Damages U.S. Treasury Whistleblowers

The 3M Case: Can the IRS Overrule the Supreme Court?

3M Company’s challenge to the validity of Treas. Reg. § 1.482-1(h)(2), if successful, could result in refunds for taxpayers that previously followed the Internal Revenue Service’s regulatory guidance purporting to overrule...more

9/27/2013 - 3M Company Income Taxes IRS SCOTUS Subsidiaries Tax Refunds

Courts Continue Literal Interpretation of Subpart F Rules on Income Inclusion

Consistent with prior judicial precedent, the U.S. Court of Appeals for the Fifth Circuit recently applied a literal interpretation of the Subpart F inclusion rules based on the plain meaning of Sections 951 and 956....more

7/18/2013 - Income Taxes Plain Meaning Statutory Interpretation Tax Reform

CCRC Fees – A Primer on the Tax Treatment of Entrance and Monthly Fees

I. Introduction - Continuing care retirement communities (CCRCs) are professionally managed retirement communities, many of which also function as long-term skilled nursing care facilities. CCRCs offer residents...more

12/5/2012 - Continuing Care Retirement Communities Nursing Homes Retirement

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