Tax Collection

taylorlaw | 11/29/2014

  • Attorneys in the firm have authored articles and a number of legislative and administrative proposals, including proposals dealing with “Innocent Spouse” laws and Collection Due Process appeals. A number of the ideas contained in these proposals were eventually enacted into law, including a) the expansion of the Tax Court’s jurisdiction in Collection Due Process cases, b) modification of the Tax Court’s jurisdiction in Innocent Spouse cases, and c) an increase in the amount of damages available when the IRS violates the law while seeking to collect taxes.
  • ““Litigating the FBAR Penalty in District Court and the Court of Federal Claims,” California Journal of Tax Litigation (March, 2014)