The U.S. Tax Court held that taxpayers were precluded from challenging their underlying tax liabilities for section 6707 penalties in a collection due process (CDP) hearing. The taxpayers had received ...

The top Senate tax writers released new legislation Thursday to address a wide range of tax administration and procedure issues at the IRS.

The Supreme Court on Thursday held that the Tax Court lacked jurisdiction over a taxpayer’s collection due process (CDP) appeal of a proposed tax levy once the underlying tax liability was satisfied, ...