Andrew R. Roberson
Subscribe to Andrew R. Roberson's PostsAndrew (Andy) R. Roberson focuses his practice on tax controversy and litigation matters. He represents clients before the Internal Revenue Service (IRS) Examination Division and Appeals Office and has been involved in over 75 matters at all levels of the federal court system, including the US Tax Court and Federal District Courts, several US Courts of Appeal and the Supreme Court. Andy has experience settling tax disputes through alternative dispute resolution procedures, including Fast Track Settlement and Post-Appeals Mediation, and in representing clients in Compliance Assurance Process (CAP) audits. In addition to representing corporations and partnerships in tax disputes, he also represents high net-worth individuals and assists taxpayers needing to make voluntary disclosures. Read Andy Roberson's full bio.
Judge Kathleen Kerrigan Begins Term as Tax Court’s Chief Judge
By Andrew R. Roberson and Kevin Spencer on Jun 3, 2022
Posted In Court Procedure Matters, Trial Courts
On June 1, 2022, Judge Kathleen Kerrigan began her two-year term as Chief Judge of the US Tax Court. Her election as Chief Judge was announced earlier this year and covered on the blog here. Chief Judge Kerrigan replaces Judge Maurice B. Foley, who served as Chief Judge from June 1, 2018, through May 31,...
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IRS Appeals Acknowledges Massive Backlog of Cases, Shares Plan to Catch Up
By Andrew R. Roberson and Kevin Spencer on May 24, 2022
Posted In IRS Appeals, IRS Guidance, Settlements
In a memorandum dated April 19, 2022, the Internal Revenue Service’s (IRS) Independent Office of Appeals (IRS Appeals) acknowledged that it has a large backlog of cases that is slowing down the process of resolving cases with taxpayers. In the memorandum, IRS Appeals details its multipoint plan to get back on track. Apparently, there is...
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IRS Changes Position on Approval for Assertion of Codified Economic Substance Doctrine
By Mike Tenenboym and Andrew R. Roberson on Apr 29, 2022
Posted In IRS Audits, IRS Guidance
In March 2010, Congress codified the economic substance doctrine in Internal Revenue Code (Code) Section 7701(o). The codification clarified that a conjunctive analysis applies in determining if the doctrine applies. The codified economic substance doctrine applies when a transaction does not have economic substance or lacks a business purpose. When the doctrine applies, a taxpayer is...
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A Look at the Tax Court’s Congressional Budget Justification
By Andrew R. Roberson and Kevin Spencer on Apr 27, 2022
Posted In Court Procedure Matters, Trial Courts
We frequently write about developments at the US Tax Court, including noteworthy cases, administrative matters, and the status of presidentially appointed Judges and court-appointed Special Trial Judges. One item we have not discussed in the past is the Tax Court’s “Reports & Statistics,” which is available here. The Reports & Statistics page currently contains two...
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Late CDP Petitions May Still Be Entitled to Tax Court Review
By Andrew R. Roberson and Sarah M. Raben on Apr 22, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, Trial Courts
In a unanimous decision in Boechler, P.C. v. Commissioner issued on April 21, 2022, the Supreme Court of the United States reversed the US Court of Appeals for the Eighth Circuit’s ruling (which affirmed the US Tax Court) and held that the 30-day time limit to file a petition with the Tax Court in a...
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Tax Court Special Trial Judge Daniel A. Guy Retires
By Andrew R. Roberson and Kevin Spencer on Apr 12, 2022
Posted In Court Procedure Matters, Trial Courts
On April 1, 2022, the US Tax Court announced that Special Trial Judge (STJ) Daniel A. Guy has retired, effective March 31, 2022. STJ Guy served the Tax Court in various roles for more than 30 years, the last 10 in the capacity of STJ. He was recently honored with the J. Edgar Murdock Award...
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Tax Court Proposes New Rules of Practice and Procedure
By Andrew R. Roberson and Kevin Spencer on Mar 31, 2022
Posted In Appellate Courts, Court Procedure Matters, Tax Reform, Trial Courts
On March 23, 2022, the US Tax Court announced new proposed rules for practicing before it. The Court proposed three new rules, amendments to existing rules and changes to conform the existing rules to various forms. The proposed changes also reflect the Court’s move toward conformity with the Federal Rules of Civil Procedure. OVERVIEW OF...
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An Update on Section 6751 Penalties
By Andrew R. Roberson and Kevin Spencer on Mar 23, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Audits, IRS Guidance, Trial Courts
Tax penalties are always a hot topic here. The Internal Revenue Service (IRS) has a large arsenal when it comes to grounds for asserting penalties on income tax deficiencies, ranging from the common 20% penalty under Internal Revenue Code (Code) Section 6662(a) to higher penalties ranging from 40% (gross valuation or basis misstatements and economic...
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District Court Vacates, Sets Aside IRS Reportable Transaction Notice
By Andrew R. Roberson, Jenny L. Johnson Ware and Sarah M. Raben on Mar 23, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, IRS Guidance, Trial Courts
The fallout from taxpayer challenges to the Internal Revenue Service’s (IRS) “reportable transaction” regime continues. On March 21, 2022, the district court in CIC Servs., LLC v. IRS ruled in favor of the taxpayer, vacating Notice 2016-66 and ordering the IRS to return all documents and information produced pursuant to Notice 2016-66 to taxpayers and material...
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IRS Continues Focus on Hiring and Modernization of Technology
By Andrew R. Roberson and Kevin Spencer on Mar 17, 2022
Posted In IRS Guidance
We previously discussed the Internal Revenue Service’s (IRS) efforts to adjust to a remote environment by offering video meetings and secure messaging systems in order to maintain an efficient audit process. We also previously shared the IRS Office of Chief Counsel’s plan to hire up to 200 additional lawyers to assist with litigation matters. On...
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