Tax Court Litigation Fundamentals

Although a majority of tax disputes are resolved by agreement or administrative settlement, sometimes taxpayers are unable to settle claims with the IRS through examination, the IRS Office of Appeals, or various alternative dispute resolution techniques. They then seek remedy through the U.S. Tax Court. Even at the U.S. Tax Court stage, a dispute may still be settled, but tax practitioners should be prepared to make informed choices throughout the litigation process regarding issues such as forum, venue, court filings, trial schedule, discovery, settlements, and appeals.

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Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.    

• Tax Key Legal Developments Tracker (Federal)
  Stay informed on new developments: 
  • Business Entities. IRS and Treasury issue final regulations relating to the requirements for making a valid election to adjust the basis of partnership property in the case of a distribution of property by the partnership or a transfer of an interest in the partnership. The regulations affect partnerships and their partners by removing a regulatory burden in making an election to adjust the basis of partnership property. Streamlining the Section 754 Election Statement, T.D. 9963, 87 Fed. Reg. 47931 (Aug. 5, 2022).
  • Business Entities. On August 16, 2022, President Biden signed The Inflation Reduction Act of 2022, which imposes, among other provisions, an alternative minimum tax on corporations that earn more than $1 billion in annual profit, but do not pay at least a 15% tax rate. See Summary: Closing Tax Loopholes in the Inflation Reduction Act of 2022.
  • Excise Taxes and Credits. The Inflation Reduction Act of 2022 amends the Qualified Plug-in Electric Drive Motor Vehicle Credit in R.C. § 30D, now known as the Clean Vehicle Credit, adding a new requirement for final assembly in North America that takes effect on August 16, 2022, with additional provisions becoming effective on January 1, 2023. Further guidance on these provisions is forthcoming.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts. 
• Check out the new Practical Guidance Author Center! Learn about the 1500+ leading attorney authors contributing to our 21 practice areas, and find out how you can Become a Practical Guidance Author.
• Share fundamental guidance with your firm’s summer associates to help them sharpen their research and writing skills, get the inside scoop on summer associate survival, and hit the ground running in the tax practice area. Review the resources in the Summer Associate Resource Kit: Tax.
• The Practical Guidance Journal Summer 2022 Edition features guidance on wage and hour issues related to remote and hybrid work.
• Listen up! Dobbs L&E Impacts: Employers React to the Dobbs Opinion Podcast. Hear from Evandro Gigante, partner in Proskauer Rose’s Labor & Employment Law Department and co-head of its Employment Litigation & Arbitration group and Hiring & Terminations group. In this podcast, Mr. Gigante speaks about the employment impact results of the U.S. Supreme Court’s decision in Dobbs v. Jackson Women's Health Organization. Listen to more of our podcasts by clicking on our Practical Guidance Podcasts Resource Kit.
• New and Recently Updated Practical Guidance Content
  • Dobbs v. Jackson Women’s Health Organization Resource Kit
  • Relocating Abroad? Don’t Forget the Tax Issues Video
  • Unauthorized Disclosure of Taxpayer Information (IRC Sections 6103 and 7431)
  • IRC Section 367 and Cross-Border Transfers
  • Outbound Taxation Fundamentals
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