Andrew R. Roberson
By Andrew R. Roberson and Kevin Spencer 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...
By Andrew R. Roberson and Kevin Spencer 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...
IRS Appeals Will Not Consider Regulatory Invalidity and Subregulatory Procedural Invalidity Challenges
By Andrew R. Roberson and Kevin Spencer 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...
By Andrew R. Roberson and Kevin Spencer 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,...
By Andrew R. Roberson 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...
By Andrew R. Roberson and Kevin Spencer 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...
By Andrew R. Roberson and Kevin Spencer 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...
By Andrew R. Roberson, Kevin Spencer and Robert Levin 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...
By Andrew R. Roberson, Kevin Spencer and Sarah M. Raben 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...
By Andrew R. Roberson and Sarah M. Raben 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...