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 more than 50 matters at all levels of the federal court system, including the US Tax Court, 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. He also represents individuals in Global High Wealth Industry Group audits and in connection with offshore disclosure programs. Read Andy Roberson's full bio.
IRS Issues Annual “Dirty Dozen” List of Tax-Related Scams
By Andrew R. Roberson, Kevin Spencer and Evan Walters on Jul 1, 2021
Posted In IRS Guidance
Each year, the Internal Revenue Service (IRS) publishes a list of tax-related scams, which it calls the “Dirty Dozen.” This year, it provided a “Dirty Dozen” scam series warning taxpayers of such scams. In IR-2021-135 (June 28, 2021), the IRS rolled out its “Dirty Dozen” list for 2021, warning taxpayers to look out for 12...
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Ninth Circuit Holds Tax Form is Substance
By Andrew R. Roberson and Kevin Spencer on Jun 4, 2021
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
The substance over form doctrine (and related step transaction and economic substance doctrines) are often invoked by courts to disallow tax consequences that seem too good to be true. Courts have struggled for years with how to properly apply these doctrines. Those advocating against application usually rely on the famous passage by Judge Learned Hand...
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Supreme Court Opens Door to APA Challenge of Overreaching IRS Information Reporting Regime
By Andrew R. Roberson, Kevin Spencer and Jenny L. Johnson Ware on May 28, 2021
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, IRS Guidance, Trial Courts
In CIC Services, LLC v. Internal Revenue Service, a unanimous US Supreme Court allowed CIC, a tax advisor, to proceed with a pre-enforcement challenge to the Internal Revenue Service’s (IRS) “reportable transaction” regime. CIC alleged that the IRS violated the Administrative Procedure Act (APA) when it issued Notice 2016-66 (Notice), deeming certain micro-captive insurance transactions...
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Eighth Circuit Holds the Mayo in Tax Regulation Invalidity Case
By Andrew R. Roberson and Kevin Spencer on May 17, 2021
Posted In Appellate Courts, Court Procedure Matters, Tax Reform, Trial Courts
In the latest tax regulation deference case, the Eighth Circuit provided guidance to taxpayers and tax practitioners on the “analytical path” to resolve the question of whether a tax regulation is a valid interpretation of the Internal Revenue Code. The court held that the regulation was invalid in part because it unreasonably added conditions to...
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IRS Extends Use of Digital Signatures for Certain Forms until End of 2021
By Andrew R. Roberson, Kevin Spencer and Michael Bruno on Apr 23, 2021
Posted In IRS Guidance
The list of Internal Revenue Service (IRS) forms that can be digitally signed continues to grow. On August 28, 2020, the IRS issued a memorandum indicating that it would accept the use of digital signatures on various IRS forms because of the restrictions involved with the COVID-19 pandemic. In September 2020, it announced the addition...
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Biden Spending Proposal Calls for 10% IRS Budget Increase
By Andrew R. Roberson, Kevin Spencer and Brian Moore on Apr 21, 2021
Posted In IRS Appeals, IRS Audits, IRS Guidance
The Biden Administration has requested a $1.2 billion increase in funding for the Internal Revenue Service (IRS) as part of its proposal for Fiscal Year 2022 (FY 2022) discretionary funding released in a letter from Office of Management and Budget Acting Director Shalanda Young on April 9, 2021. The additional funding would bring the IRS...
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IRS Issues Practice Unit on Section 965 Transition Tax
By Andrew R. Roberson and Kevin Spencer on Mar 24, 2021
Posted In IRS Audits, IRS Guidance, Tax Reform
One of the most pressing audit issues for large taxpayers today centers on the Internal Revenue Code (Code) Section 965 transition tax. The Internal Revenue Service (IRS) has designated Code Section 965 as a campaign issue and is actively auditing taxpayers’ transition tax calculations and positions, along with other tax reform items. The stakes are...
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Exxon Prevails in $200 Million Tax Penalty Case
By Andrew R. Roberson and Kevin Spencer on Jan 26, 2021
Posted In Appellate Courts, IRS Appeals, Settlements, Tax Refunds, Trial Courts
On January 13, 2021, the US District Court for the Northern District of Texas ruled in favor of Exxon Mobil Corporation (“Exxon”) in its battle against the government over tax penalties. Exxon filed amended returns for its 2006-2009 tax years seeking a $1.35 billion tax refund based upon a change of character of certain transactions...
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Let’s All Stop and Reflect for a Moment
By Andrew R. Roberson on Dec 21, 2020
Posted In Appellate Courts, Tax Reform, Trial Courts
In a recent article for the American Bar Association’s ABA Tax Times, McDermott partner Andrew R. Roberson reflected on 2020 and the importance of giving back. “From COVID-19 to the Black Lives Matter movement; from home office and Zoom to remote learning for students; and so on—these events have impacted us all, both on professional...
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Tax Court Announces New Case Management System to Go Live Before New Year’s
By Andrew R. Roberson and Kevin Spencer on Dec 18, 2020
Posted In Court Procedure Matters, Trial Courts
We previously reported on the US Tax Court’s (Tax Court) announcement that it was changing its case management system, DAWSON (Docket Access Within a Secure Online Network). This morning, the Tax Court issued a press release confirming the launch of DAWSON on December 28, 2020. Temporary credentials for taxpayers and practitioners already registered for electronic...
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