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 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.
By Andrew R. Roberson and Kevin Spencer on Jun 11, 2020
Posted In Court Procedure Matters, IRS Guidance
When the US Tax Court (Tax Court) shut down in March, the public was unable to request copies of Tax Court records. That changed effective June 1, 2020, as non-parties may now call and request copies of court records which will then be sent via email. The cost for copy requests is $0.50 per page,...
By Andrew R. Roberson, Kevin Spencer and Brian Moore on Jun 10, 2020
Posted In IRS Appeals, IRS Audits, IRS Guidance, Settlements, Trial Courts
A recent US Tax Court Memorandum Opinion held that a settlement agreement embodied in Internal Revenue Service (IRS) Form 870-AD does not preclude the IRS from reopening an audit and issuing a notice of deficiency. In Howe v. Commissioner, T.C. Memo 2020-78, the Tax Court held that equitable estoppel did not bind the Commissioner to an...
By Andrew R. Roberson, Kevin Spencer and Brian Moore on Jun 8, 2020
Posted In Appellate Courts, IRS Appeals, IRS Guidance
In general, section 6751 requires that a supervisor give written approval before penalties can be asserted against a taxpayer. In Koh v. Commissioner, T.C. Memo. 2020-77, authored by the US Tax Court’s (Tax Court) most recent addition—Judge Travis Greaves—the Tax Court affirmed that an attorney from Internal Revenue Service (IRS) Chief Counsel may be authorized to...
By Andrew R. Roberson and Kevin Spencer on Jun 2, 2020
Posted In Court Procedure Matters, Trial Courts
On May 29, 2020, the US Tax Court (Tax Court) announced that to accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, all court proceedings would be conducted remotely. The Tax Court also issued Administrative Order 2020-02 regarding the conduct of remote proceedings and Administrative Order 2020-03 regarding limited entries of appearance. The Orders are effective until terminated...
By Andrew R. Roberson and Kevin Spencer on May 21, 2020
Posted In Appellate Courts, IRS Appeals, IRS Guidance, Uncategorized
On May 20, 2020, the Internal Revenue Service (IRS) announced that Andy Keyso has been named Chief of the IRS Independent Office of Appeals. He replaces Donna Hansberry, who retired in December 2019. Mr. Keyso is a long time veteran of the IRS, with more than 25 years of service. During his career, he has...
IRC 45Q Credit Under IRS Scrutiny: Government Finds Majority of Carbon Oxide Credits Improperly Claimed
By Andrew R. Roberson, Brian Moore and Kevin Spencer on May 6, 2020
Posted In IRS Guidance, Uncategorized
In response to a series of questions posed in a November 2019 letter from Senator Menendez (D-NJ), the Treasury Inspector General for Tax Administration (TIGTA) issued a letter on April 15, 2020, analyzing carbon oxide credits under Internal Revenue Code (IRC) section 45Q. For tax years between 2010 and 2019, TIGTA found that up to...
By Andrew R. Roberson and Kevin Spencer on May 6, 2020
Posted In IRS Appeals, IRS Guidance, Uncategorized
More than three years ago, the Internal Revenue Service (IRS) revised the Internal Revenue Manual to provide IRS Appeals Division (Appeals) with discretion to invite representatives from the IRS Examination Division (Exam) and IRS Office of Chief Counsel (Counsel) to the Appeals conference. The IRS also started a three-year initiative for taxpayers under the Large...
By Alex Cheng-Yi Lee, Andrew R. Roberson and Kevin Spencer on May 4, 2020
Posted In Appellate Courts, Trial Courts, Uncategorized
On April 24, 2020, the US Court of Appeals for the Eighth Circuit published its opinion in Wells Fargo & Co. v. United States, No. 17-3578, affirming a district court’s holdings that the taxpayer was not entitled to certain foreign tax credits and was liable for the negligence penalty for claiming the credits. Much has...
By Brian Moore, Andrew R. Roberson and Kevin Spencer on May 1, 2020
Posted In IRS Guidance, Uncategorized
Rev. Proc. 2020-29 temporarily allows taxpayers to submit certain requests for letter rulings and determinations to the Internal Revenue Service (IRS) electronically. Electronic submissions will be permitted until the revenue procedure is superseded or modified, but taxpayers may still make paper submissions. Electronic submissions are permitted for requests for letter rulings, closing agreements, determination letters,...
By Kevin Spencer, Andrew R. Roberson and Le Chen on Apr 28, 2020
Posted In Appellate Courts, IRS Appeals, Trial Courts, Uncategorized
In Taylor Lohmeyer Law Firm P.L.L.C. v. United States, No. 19-50506, the United States Court of Appeals for the Fifth Circuit held that a Texas-based estate and tax-planning law firm (Firm) could not invoke the attorney-client privilege against an Internal Revenue Service (IRS) summons seeking the identity of its clients. According to an IRS revenue...