Brian Harris

Brian Harris

Akerman LLP

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Supreme Court to Decide When Taxpayers Can Obtain an Evidentiary Hearing in a Summons Enforcement Action

On January 10, 2014, the Supreme Court granted review of an Eleventh Circuit case addressing the circumstances under which a taxpayer can obtain an evidentiary hearing in challenging a summons issued by the Internal Revenue...more

1/22/2014 - Evidentiary Hearings Fifth Amendment Income Taxes IRS SCOTUS Summons

Supreme Court Upholds a 40 Percent Valuation Misstatement Penalty Based on a Misrepresentation of Basis

In United States v. Woods, No. 12-562, 2013 U.S. LEXIS 8776 (December 3, 2013), the U.S. Supreme Court upheld the imposition of the 40 percent gross valuation misstatement penalty set forth in 26 U.S.C. ยง 6662 where the...more

12/23/2013 - Misrepresentation Property Valuation SCOTUS Tax Basis United States v Woods Valuation

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