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IRS Must Sign Answers to Interrogatories Under Oath

July 19, 2013 Tax Court: IRS Must Sign Interrogatories Under Oath, Just Like Taxpayers Swanson-Flosystems Co. v. Commissioner, No. 27975-11 (July 18, 2013): On July 3, 2013, petitioner filed a motion “for an order compelling Respondent to provide the signed oath...

Questions for a Frivolous Penalty CDP Hearing

In a previous post I discussed applying for a Collections Due Process Hearing (CDPH). And emphasized that the IRS has the burden of proof concerning penalties. All you really need to do in that case is deny that you filed a frivolous document. The Service must prove...

Taking Full Advantage of Discovery in Tax Court

“Discovery” is the process by which parties to a law suit exchange information. Each party is required to provide any relevant information requested by his opponent. To many people this is a pretty exciting idea. For anyone who has tried to get honest...