Andrew R. Roberson

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Andrew (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.

IRS Hints at Revenue Procedure 94-69 Update

By and on Sep 27, 2022
Posted In Alternative Dispute Resolution, IRS Audits, IRS Guidance, Tax Refunds

At a recent Tax Executives Institute conference in New York, an Internal Revenue Service (IRS) spokesperson stated that guidance and a new final form will be issued when the IRS and the US Department of the Treasury replace the disclosure procedures laid out in Revenue Procedure 94-69 1994-2 C.B. 804. The updated guidance will define the scope of the required...

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IRS Official Provides Update on Large Partnership Compliance Audits

By and on Sep 23, 2022
Posted In IRS Audits, IRS Guidance, Tax Refunds

Almost 11 months ago, the Internal Revenue Service (IRS) released a memorandum regarding the implementation of the Large Partnership Compliance (LPC) Pilot Program, including the identification, selecting and delivery of large partnership tax returns, exam procedures and feedback. The goal of the LPC program is to identify the largest partnership cases and develop improved methods...

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IRS Appeals Will Not Consider Regulatory Invalidity and Subregulatory Procedural Invalidity Challenges

By and on Sep 21, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, IRS Guidance, Tax Reform, Trial Courts

In Mayo Found. for Med. Educ. & Rsch. v. United States, 131 S.Ct. 704 (2011), the Supreme Court of the United States made clear that administrative law rules apply to tax guidance like they do to other federal agency guidance. Since Mayo, the Supreme Court and other courts have provided further guidance—both in the tax...

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Special IRS Team Working to Identify Emerging “Abusive Transactions”

By and on Sep 7, 2022
Posted In IRS Audits, IRS Guidance

Earlier this year, the Internal Revenue Service (IRS) announced the creation of a new Joint Strategic Emerging Issues Team (JSEIT). The new initiative, announced at the New York University School of Professional Studies Tax Controversy Forum in June, brings together different agency divisions and organizations to identify and address emerging tax compliance issues. Various divisions,...

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Pro Bono as a Business Development Tool

By on Aug 31, 2022
Posted In Uncategorized

In this ABA Tax Times article, McDermott Partner Andrew Roberson discusses the benefits of taking on pro bono work and how it functions as a business development tool. “In my opinion, the motivation for doing pro bono work is to assist those in need who cannot afford our services. But if you need a little...

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IRS Announces Progress on Processing Tax Returns

By and on Aug 30, 2022
Posted In IRS Guidance, Tax Refunds

The phrase “it’s in the mail” is sometimes an excuse for one’s delinquency in filing tax returns. However, that is not necessarily the case for taxpayers who have submitted their individual tax returns during the COVID-19 pandemic. The impact of the pandemic on the Internal Revenue Service’s (IRS) ability to open mail and process returns...

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IRS Provides Tax Penalty Relief for Certain Late Filed Returns

By and on Aug 26, 2022
Posted In IRS Guidance, Tax Refunds

In Notice 2022-36, the Internal Revenue Service (IRS) announced relief for taxpayers who failed to file certain tax and information returns with respect to tax years 2019 and 2020. The relief, which will be automatic, is provided if taxpayers file the missing forms by September 30, 2022. Once filed, the penalties will be waived or...

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Tax Court Relaxes COVID-19 Protocols

By , and on Aug 25, 2022
Posted In Appellate Courts, Court Procedure Matters, Trial Courts

Courts have been relaxing their COVID-19 protocols over the past several months, and on August 23, 2022, the US Tax Court announced its latest position. In Administrative Order No. 2022-01, the Tax Court detailed new protocols for entry into the Washington, DC, courthouse, as well as in-person proceedings at all the locations in which it...

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Courts Outline Boundaries of the Anti-Injunction Act Post-CIC Services

By , and on Aug 23, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, Trial Courts

Since the Supreme Court of the United States’ decision in CIC Servs., LLC v. IRS was issued in May 2021, courts have grappled with how to apply the Anti-Injunction Act (AIA) in other contexts. The US Court of Appeals for the Eleventh Circuit recently affirmed the dismissal of a lawsuit under the AIA in Hancock...

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IRS Appeals Retains Video Conference Option, Requests Public Input

By and on Aug 22, 2022
Posted In IRS Appeals, IRS Audits, IRS Guidance

In 2017, we posted about the IRS Independent Office of Appeals’ (IRS Appeals) implementation of a face-to-face virtual option for taxpayers. Now, IRS Appeals wants suggestions from tax professionals on how to improve and enhance the video conferencing platform. IRS Appeals offers taxpayers conferences by telephone, video or in person. The COVID-19 pandemic triggered expanded...

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