Joshua M. Ellenberg

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Joshua (Josh) M. Ellenberg focuses his practice on US and international tax matters. Read Josh Ellenberg's full bio.

Fourth Circuit Clarifies the Role of the Collection Due Process Hearing

By on Mar 10, 2017
Posted In Appellate Courts, IRS Guidance, Transfer Pricing Resource, Uncategorized

In Iames v. Commissioner, No. 16-1154, the US Court of Appeals for the Fourth Circuit upheld the US Tax Court’s ruling that once a taxpayer has unsuccessfully challenged his tax liability in a preassessment hearing before the Internal Revenue Service (IRS) Office of Appeals, he is precluded from challenging his tax liability in a collection...

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Tax Court Affirms That Reportable Transaction Penalty Is Constitutional

By and on Feb 10, 2017
Posted In Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized

In Thompson v. Commissioner, 148 T.C. No. 3 148 (2017), the US Tax Court confirmed that the Internal Revenue Code (IRC) Section 6662A penalty for reportable transactions is constitutional and does not violate the Excessive Fines Clause of the Eighth Amendment. IRC Section 6662A(a) imposes a penalty on any “reportable transaction understatement.” A “reportable transaction...

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Two Current Tax Controversies Utilize ‘Quick Peek’ Agreements to Resolve Privilege Disputes

By and on May 31, 2016
Posted In Alternative Dispute Resolution, Court Procedure Matters, Privilege and Non-Disclosure, Trial Courts, Uncategorized

Due to the enormous amount of electronic data stored by companies in the modern era, discovery requests can involve millions of documents which need to be reviewed prior to being turned over to the opposing party.  In conducting their analysis of this overwhelming quantity of information, litigants must, amongst other things, detect and exclude any...

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IRS Commissioner Asks Congress to Overturn Loving

By and on Apr 22, 2016
Posted In Appellate Courts, IRS Appeals, Uncategorized

Following a report by the US Government Accountability Office (GAO) that criticized the Internal Revenue Service (IRS) for failing to protect taxpayer financial information from cybersecurity threats, IRS Commissioner John Koskinen has requested that US Congress give the IRS the power to license tax preparers.  Prior efforts by the IRS to regulate paid tax preparers...

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