News & Analysis as of

Tax Debt

Rivkin Radler LLP

Self-Employment Tax and the Limited Partner – Substance Over Form, or Something Else?

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Last week, the IRS announced “the start of a sweeping, historic effort to restore fairness in tax compliance by shifting more attention onto high-income earners, partnerships, large corporations and promoters abusing the...more

Hinshaw & Culbertson - Consumer Crossroads

Sixth Circuit Applies Recent SCOTUS Tax-Taking Decision to Affirm an Owner’s Right to Net Tax Lien Foreclosure Proceeds

We previously reported on the U.S. Supreme Court’s decision, Tyler v. Hennepin County, where the court concluded that the State of Minnesota violated a property owner’s constitutional rights by keeping the excess sale...more

Pullman & Comley - For What It May Be Worth

Supreme Court Says No to Equity Forfeiture in Tax Foreclosures

In 14 of our 50 states, laws are on the books that say when authorities foreclose real estate for unpaid taxes, the government is entitled to keep the full auction proceeds - even beyond the owner’s debt obligation.  Enabled...more

DarrowEverett LLP

Not Theirs for the Taking: SCOTUS Rebuffs County’s Full Property Seizure

DarrowEverett LLP on

From Cicero’s De Officiis to the Magna Carta and the homesteaders of 1862 to the millennials of 2023, humankind has long recognized the importance of a place to call home. Codified in the Fifth Amendment (“…nor shall private...more

Miller Canfield

Supreme Court Rules That Property Tax Foreclosures Can Violate the “Takings Clause” of the U.S. Constitution

Miller Canfield on

On May 25, 2023, the United States Supreme Court issued its decision in Tyler v. Hennepin County, Minnesota, holding that a state tax foreclosure violates the “Takings Clause” of the U.S. Constitution when it “provides no...more

Kohrman Jackson & Krantz LLP

Move Over TikTok, the Tax Man May Be Snooping on You, Too

In a rare unanimous opinion, the U.S. Supreme Court recently confirmed that existing law allows the IRS to probe your bank records, without ever notifying you. Under the applicable statute, the Court concluded the IRS is not...more

Husch Blackwell LLP

Surplus Funds from Tax Sales are a Property Interest

Husch Blackwell LLP on

On May 25, 2023, the U.S. Supreme Court held that a Minnesota county’s retention of the excess proceeds from sale of a homeowner’s property to satisfy a tax lien violated the Takings Clause. This decision recognizes that...more

Harris Beach PLLC

U.S. Supreme Court Limits Municipalities from Retaining Excess Value in Tax Foreclosures

Harris Beach PLLC on

On May 25, 2023, the United States Supreme Court, in Tyler v. Hennepin County, ruled it is unconstitutional for municipalities to unilaterally retain the surplus monies generated from tax lien foreclosure sales. More...more

McGlinchey Stafford

SCOTUS: “Home Equity Theft” Violates the Takings Clause

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Why Lienholders and Loan Servicers Should Care - In a unanimous decision, the Supreme Court held in Tyler v. Hennepin County that a county’s process of retaining the equity in a homeowner’s property constitutes a violation...more

Nelson Mullins Riley & Scarborough LLP

Supreme Court Holds Forfeiture of Tax Sale Surplus Proceeds is a Governmental Taking

“The taxpayer must render unto Caesar what is Caesar’s, but no more.” Tyler v. Hennepin County, No. 22-166, Slip Op. at 14 (May 25, 2023) - Less than a month after oral argument, the United States Supreme Court ruled...more

Foodman CPAs & Advisors

Programa De Pasaportes Del IRS Continúa

El IRS había suspendido ciertas actividades de cobro, incluyendo la certificación de pasaportes en respuesta a la pandemia de COVID-19; sin embargo, desde 2021, el IRS retomó su proceso de certificación de pasaportes ante el...more

McDermott Will & Emery

Weekly IRS Roundup April 24 – April 28, 2023

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 24, 2023 – April 28, 2023...more

Robinson+Cole Class Actions Insider

Juridical Link Doctrine Rejected By Sixth Circuit

Federal courts of appeals have disagreed on whether a named plaintiff in a proposed class action can sue defendants who have not injured that plaintiff but allegedly have injured putative class members. This is not an...more

Jones Day

Brazilian Tax Amnesty Program Temporarily Mitigates Unfavorable Change to Tax Proceedings (UPDATED)

Jones Day on

In Short - The Background: Most Brazilian companies face tax underpayment assessments in light of a complicated tax regime. The Lula government is planning to significantly expand government expenditures and thus needs to...more

Jones Day

Brazilian Tax Amnesty Program Temporarily Mitigates Unfavorable Change to Tax Proceedings

Jones Day on

In Short - The Background: Most Brazilian companies face tax underpayment assessments in light of a complicated tax regime. The Lula government is planning to significantly expand government expenditures and thus needs to...more

Stikeman Elliott LLP

Court of Appeal of Québec Confirms Restrictions on the Tax Authorities’ Ability to Set Off Certain Claims in Insolvency...

Stikeman Elliott LLP on

On December 22, 2022, the Court of Appeal of Québec upheld a Superior Court ruling that GST and QST input tax credits and refunds (“ITCs/ITRs”) claimed by a petitioner in connection with damage payments arising from...more

Foodman CPAs & Advisors

IRS Passport Program Continues

The IRS had suspended certain collection activities including passport certification in response to the COVID-19 pandemic; however, since 2021, the IRS resumed its passport certification process to the U.S. Department of...more

Freeman Law

Tax Court in Brief | Belton v. Comm'r | Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure

Freeman Law on

Summary: Petitioners, Willard Belton and Martha-Alexander Belton (Petitioners or Beltons) seeks review pursuant to section 7345(e), challenging the IRS’s certification to the Secretary of State that Petitioners had a...more

Freeman Law

Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation

Freeman Law on

Summary: Petitioner, Blake M. Adams, seeks review pursuant to section 7345(e) of the IRS’s certification to the Secretary of State that Adams has a “seriously delinquent tax debt” related to tax years 2007, 2009, 2010, 2011,...more

Freeman Law

Tax Court in Brief | Mattson v. Comm’r | Passport Revocation Notice for “Seriously Delinquent Tax Debt”; Limitations on Tax Liens

Freeman Law on

Tax Litigation: The Week of December 5th, 2022, through December 9th, 2022 - Mattson v. Comm’r, T.C. Memo. 2022-118 | December 6, 2022 |Copeland, J. |Docket No. 16982-18P - Summary: Eric Mattson did not file income tax...more

Freeman Law

TIGTA Finds IRS Is Not Always Following Procedures for Tax Liens

Freeman Law on

In 2021, the Internal Revenue Service filed 212,251 Notices of Federal Tax Lien (“NFTLs”). To provide perspective, in 2019 (i.e., pre-COVID-19 pandemic), the IRS filed 543,604 NFTLs. The IRS is working on ramping up its...more

Freeman Law

Tax Court in Brief | Goddard v. Comm'r | Collection Due Process, Penalties for Failure to Register a Tax Shelter

Freeman Law on

Tax Litigation: The Week of September 19th, 2022, through September 22nd, 2022 Vorreyer v. Comm’r / Thoma v. Comm’r / Dowson v. Comm’r, T.C. Memo 2022-97| September 21, 2022 | Greaves, Judge | Dkt. Nos. (Consolidated)...more

Foodman CPAs & Advisors

Is Your U.S. Passport In Jeopardy?

A Taxpayer’s U.S. Passport could be in jeopardy if the U.S. Taxpayer has seriously delinquent tax debt. The law authorizes the IRS to certify seriously delinquent tax debt to the U.S. State Department for the State...more

Freeman Law

Tax Court in Brief | Kotrides v. Commissioner | Collection Due Process, Abuse of Discretion, and Summary Judgment

Freeman Law on

Tax Litigation: The Week of June 27th, 2022, through July 1st, 2022 Serna v Commissioner, T.C. Memo. 2022-66 | June 27, 2022 | Urda, J.| Dkt. No. 13202-19L Pedersen v. Commissioner, T.C. Summary Opinion 2022-11 | June 28,...more

Freeman Law

Tax Court in Brief | Ezekwo v. Commissioner | Passport Revocation for Seriously Delinquent Tax Debt

Freeman Law on

Tax Litigation:  The Week of May 30th, 2022, through June 3rd, 2022 Ezekwo v Commissioner, T.C. Memo. 2022-54 | May 31, 2022 | Lauber, J.| Dkt. No. 15454-21P...more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Updates to This Policy

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