News & Analysis as of

Failure-to-File Appeals

McDermott Will & Emery

Potential Refund Opportunity for Interest and Penalty Amounts Accrued During COVID-19 Federally Declared Disaster

McDermott Will & Emery on

Taxpayers who made payments to the Internal Revenue Service (IRS) that included underpayment interest and/or failure-to-file/pay penalties that accrued during all or part of the period between January 20, 2020, through July...more

McDermott Will & Emery

Extending the Statute of Limitations for Assessing Federal Tax

McDermott Will & Emery on

We previously provided an overview of the time limits imposed on the Internal Revenue Service (IRS) for assessing federal tax. The general rule is that the IRS must assess tax within three years from the later of the due date...more

Freeman Law

Court Strikes Down Largest Non-Willful FBAR Penalty Ever

Freeman Law on

I have previously written on the Bittner (E.D. Tex.) case in a prior Insight.  Briefly summarized, the taxpayer, Mr. Bittner, was a dual citizen of both Romania and the United States.  However, in 1990, he moved back to...more

Patton Sullivan Brodehl LLP

A Lump Sum Payment of Delinquent Taxes Isn’t Enough for Adverse Possession

As detailed in prior posts, to establish a claim for adverse possession, a plaintiff must prove the following elements: For adverse possession of an easement, the plaintiff must pay the taxes as long as the easement has been...more

Fisher Phillips

Federal Appeals Court Overturns Decades Of Precedent To Revive Workplace Claim

Fisher Phillips on

Overturning 40 years of precedent, the 10th Circuit Court of Appeals has just ruled that an employee’s failure to file an EEOC charge does not necessarily bar consideration of a private discrimination lawsuit. By concluding...more

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