May 11-13, 2017 – A. Lavar Taylor will be speaking at the 2017 American Bar Association Tax Section Meeting
Mr. A. Lavar Taylor will be speaking at the 2017 American Bar Association Tax Section Meeting May 11-13, 2017, in Washington, D.C.
Mr. Taylor will be a panelist speaking on the topic of: Litigating the “Merits” of a Tax Liability in Collection Due Process Cases under the Internal Revenue Code Sections 6320 and 6330, and What Are the “Merits” of a Tax Liability and When can you Raise Them in a CDP Case.
The program will discuss the pending dispute about when taxpayers may raise the merits of the underlying tax liability in a CDP case, including pending appellate challenges to the Tax Court’s ruling in Lewis v. Commissioner, and how that pending dispute affects the advice practitioners give their clients as to when they should administratively challenge a disputed liability. The program will also discuss the distinction between the “merits” of a liability and the “requirements of any applicable law or administrative procedure” which the Office of Appeals must verify have been met in every case.