Sarah M. Raben
Subscribe to Sarah M. Raben's PostsSarah M. Raben focuses her practice on private client matters with particular experience in tax controversy. Prior to joining McDermott, she worked for the IRS Office of Chief Counsel. Read Sarah Raben's full bio.
Supreme Court Punts on Attorney-Client Privilege Question
By Andrew R. Roberson, Kevin Spencer and Sarah M. Raben on Feb 2, 2023
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, Privilege and Non-Disclosure, Trial Courts
In a surprising move, the Supreme Court of the United States (SCOTUS) dismissed a dispute involving the proper test to apply when determining whether an unnamed law firm’s mixed bag of communications involving both legal advice and discussions of tax preparation was privilege. The dismissal came less than two weeks after oral arguments, with SCOTUS stating...
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Weekly IRS Roundup January 23 – January 27, 2023
By Sarah M. Raben on Jan 30, 2023
Posted In IRS Guidance, Tax Reform, Tax Refunds
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 23, 2023 – January 27, 2023. January 23, 2023: The IRS released Internal Revenue Bulletin 2023-4, which highlights the following: Proposed Regulation 114666-22: This proposed regulation modifies the participant election rules in Section 1.401(a)-21(d),...
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Tax Court Holds That Deficiency Petition 90-Day Time Limit Is Jurisdictional
By Andrew R. Roberson, Kevin Spencer and Sarah M. Raben on Dec 1, 2022
Posted In Appellate Courts, Court Procedure Matters, Trial Courts
Last summer, the Supreme Court of the United States held that the 30-day time limit to file a Collection Due Process (CDP) petition is a non-jurisdictional deadline subject to equitable tolling (Boechler, P.C. v. Commissioner). (Our prior discussion of Boechler can be found here.) The natural follow-up issue was whether this holding extended to the...
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IRS Releases 2023 Annual Inflation Adjustments
By Andrew R. Roberson, Kevin Spencer and Sarah M. Raben on Oct 21, 2022
Posted In IRS Guidance, Tax Refunds
On October 18, 2022, the Internal Revenue Service (IRS) announced the annual inflation adjustments for 2023 related to more than 60 tax provisions, with some increasing, some maintaining and some new additions to the list. The tax adjustments generally apply to tax returns for the 2023 tax year that will be filed in 2024 (i.e.,...
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Courts Split on Supervisory Approval Requirement for Tax Penalties
By Andrew R. Roberson, Kevin Spencer and Sarah M. Raben on Sep 28, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Audits, Trial Courts
Since Chai v. Commissioner, an opinion by the US Court of Appeals for the Second Circuit subsequently followed by the US Tax Court in several opinions, there has been a substantial number of cases litigating issues involving supervisory approval of federal civil tax penalties. Two recent additions to that list include decisions from the Ninth...
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Courts Outline Boundaries of the Anti-Injunction Act Post-CIC Services
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...
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IRS Appeals Retains Video Conference Option, Requests Public Input
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...
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IRS Releases Five-Year Strategic Plan with Emphasis on Enforcement
By Andrew R. Roberson and Sarah M. Raben on Jul 26, 2022
Posted In IRS Audits, IRS Guidance, Tax Reform
The Internal Revenue Service (IRS) released its five-year strategic plan (Strategic Plan) for 2022 – 2026, laying out four major goals: Service: Provide quality and accessible services to enhance the taxpayer experience Enforcement: Enforce the tax law fairly and efficiently to increase voluntary compliance and narrow the tax gap People: Foster an inclusive, diverse and...
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Sixth Circuit Denies Proceeds Regulation Rehearing Request, Sets Up a Circuit Split
By Andrew R. Roberson and Sarah M. Raben on Jul 13, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Trial Courts
The US Court of Appeals for the Sixth Circuit recently denied a taxpayer’s request for a rehearing en banc in Oakbrook Land Holdings, LLC v. Commissioner, No. 20-2117, leaving a highly contested conservation easement regulation in place and setting up a split between the Sixth and Eleventh Circuits. In Oakbrook, the taxpayer argued that Treas....
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Late CDP Petitions May Still Be Entitled to Tax Court Review
By Andrew R. Roberson and Sarah M. Raben on Apr 22, 2022
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, Trial Courts
In a unanimous decision in Boechler, P.C. v. Commissioner issued on April 21, 2022, the Supreme Court of the United States reversed the US Court of Appeals for the Eighth Circuit’s ruling (which affirmed the US Tax Court) and held that the 30-day time limit to file a petition with the Tax Court in a...
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