Tax Analysts provides news, analysis, and commentary on tax-related topics, including litigation and appeals. Litigation and appeals by Tax Analysts includes news coverage of important court cases involving all types of civil and criminal tax issues. Tax Analysts also provides court documents pertaining to tax disputes being addressed by various courts at the trial and appellate court levels up to the U.S. Supreme Court.
A lot of Tax Analysts’ litigation and appeals coverage involves disputes regarding tax refunds for individuals and corporations, as well as challenges to IRS notices of deficiency and notices of final partnership administrative adjustments. Tax Analysts often covers appeals of criminal tax convictions and sentences.
Specific documents covered by Tax Analysts regarding litigation and appeals include court complaints, motions, court briefs, and court opinions. Tax Analysts provides litigation and appeals information on cases that have been decided at the U.S. Tax Court or in a U.S. district court and are being appealed to a circuit court of appeals. Tax Analysts also provides Supreme Court certiorari petitions, briefs, and opinions for cases on appeal from federal circuit courts.
For an example of Tax Analysts’ comprehensive coverage of litigation and appeals in an important tax case, see our coverage of the district court opinion in Home Concrete & Supply LLC v. United States, the Fourth Circuit’s opinion reversing the district court, and the Supreme Court opinion that affirmed the Fourth Circuit. Tax Analysts also provided the certiorari petition filed with the Supreme Court, briefs, and the transcript of the oral arguments before the Supreme Court. In addition, to document coverage, Tax Analysts provided comprehensive news coverage of the case, which included the reactions of practitioners to the case.