Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud.

A stock photo of a Red Audit stamp on a 1040 US individual income tax return. Photographed at 50mp with the Canon EOS 5DSR and the 100mm 2.8 L lens. If you fail to file a required Form 5471, your ...

In April of this year, the Tax Court ruled in favor of the taxpayer in Farhy v. Commissioner (160 TC No. 6, Dec. 62,191 (2023)), that the Internal Revenue Service did not have the authority under the ...

The IRS suffered another defeat in Tax Court focused on civil penalties and automatic assessments—and taxpayers have a ruling from last year to thank. The Court wasn’t willing to deviate from the ...