Evan Walters

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Evan Walters focuses his practice on US and international taxation. He has experience across a wide range of issues involving corporate and partnership taxation. Read Evan Walter's full bio. 

Can the Government Sue for Tax Debts Outside Internal Revenue Code Procedures?

By , and on Jul 21, 2023
Posted In Appellate Courts, Court Procedure Matters, Trial Courts

On June 1, 2023, in United States v. Liberty Global, Inc., the US District Court for the District of Colorado held that the US Department of Justice (DOJ) can assert and seek judgment for federal income tax deficiencies using a common law right of action, bypassing the usual statutory tax deficiency procedures outlined in the Internal...

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With the IRS, Mail Delivery Counts!

By and on Jun 29, 2023
Posted In Appellate Courts, Court Procedure Matters, Tax Refunds, Trial Courts

Over the years, case law has developed around when a mail delivery method is acceptable to prove that a tax filing was made. The US Court of Appeals for the Fourth Circuit’s recent decision in Pond v. United States[1]  addresses how a taxpayer can prove delivery of a filing where the Internal Revenue Service (IRS)...

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IRS Continues Hiring Trend; Looks to Add over 400 Revenue Agents in the SB/SE Division

By , and on Jul 18, 2022
Posted In IRS Guidance

The Internal Revenue Service (IRS) recently announced that it will hire 470 new revenue agents into the Small Business Self Employed (SB/SE) division. This effort is part of a larger IRS staffing initiative, following a January 2022 announcement that the IRS plans to hire 200 lawyers to assist with litigation efforts, a March 2022 announcement...

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IRS Acknowledges Limitations on Use of Outside Contractors in Audits

By , and on Sep 10, 2021
Posted In IRS Audits, IRS Guidance, Trial Courts

Several years ago, it came to light that the Internal Revenue Service (IRS) had hired a law firm to assist with transfer pricing matters in an ongoing audit of a large corporate taxpayer. Contemporaneous with that hiring, the IRS issued temporary regulations providing that third-party contractors “may receive books, papers, records, or other data summoned...

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IRS Issues Annual “Dirty Dozen” List of Tax-Related Scams

By , and 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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Taxpayers Should Prepare for the Next Penalty Battleground

By , and on May 31, 2019
Posted In IRS Audits, IRS Guidance, Tax Refunds, Uncategorized

The IRS is using a new tool from its arsenal to enforce compliance for tax refund and credit claims: the Internal Revenue Code Section 6676 penalty. Taxpayers and their advisers need to be aware of the mechanics of this penalty and how best to avoid it being sustained. Andrew R. Roberson, Kevin Spencer and Evan...

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Ninth Circuit Interprets Summons Notice Rules Strictly Against IRS

By and on Mar 5, 2019
Posted In Appellate Courts, IRS Audits, IRS Guidance, Trial Courts, Uncategorized

The Internal Revenue Service (IRS) had broad examination authority to determine the correct amount of tax owed by taxpayers. In addition to seeking information directly from a taxpayer, the IRS is also authorized to seek information from third parties. However, Internal Revenue Code (Code) Section 7602(c)(1) requires that the IRS provide “reasonable notice in advance...

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Tax Reform Insight: New Foreign Tax Credit Rules May Warrant Restructuring Foreign Branches

By , and on Jun 27, 2018
Posted In IRS Guidance, Tax Reform, Uncategorized

The 2017 Tax Act added a separate foreign tax credit limitation category, or basket, for income earned in a foreign branch. As a result, certain US groups may be limited in their ability to use foreign income taxes paid or accrued by a foreign branch as a credit against their US federal income tax liability....

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