Explore web search results related to this domain and discover relevant information.
Court case cites pertaining to Indian tribal issues.
Governments and tax-exempt bonds · Indian Tribal Governments · FILING FOR INDIVIDUALS · How to file · When to file · Where to file · Update your information · POPULAR · Tax record (transcript) Apply for an Employer ID Number (EIN) Amend return · Identity Protection PIN (IP PIN) File your taxes for free ·Electronic Federal Tax Payment System (EFTPS) POPULAR · Your Online Account · Tax Withholding Estimator · Estimated Taxes · Penalties · Overview · Where’s My Refund? Direct deposit · Where’s My Amended Return? Overview · INFORMATION FOR... Individuals ·
The Taxpayer Advocate Service (TAS) is currently assisting taxpayers with tax year 2024 or earlier cases (including those tax year 2020 returns involving the exclusion of unemployment income) where the IRS has processed the return and has made adjustments and subsequently mailed the taxpayer ...
The Taxpayer Advocate Service (TAS) is currently assisting taxpayers with tax year 2024 or earlier cases (including those tax year 2020 returns involving the exclusion of unemployment income) where the IRS has processed the return and has made adjustments and subsequently mailed the taxpayer a notice discussing the adjustments.TAS is not currently assisting taxpayers with unprocessed tax year 2024 or earlier income tax returns filed by paper that has not yet entered into the IRS system. We will continue to evaluate our ability to accept these cases.TAS will generally wait 60 days after the IRS shows receipt of the paper return (including returns involving Employee Retention Credit) before accepting a case to allow the IRS an opportunity to process the return through its normal processes. However, TAS will assist taxpayers who filed their return electronically (including returns involving Employee Retention Credit) where the return has been delayed in processing and TAS case acceptance criteria is met.In addition, TAS is not currently assisting taxpayers with tax year 2024 income tax returns who had their refunds stopped by the IRS program designed to verify the validity of income documents or where the IRS requests additional information or documentation from the taxpayer to finish processing the return. We will begin accepting current year cases after November 1, as at that time TAS anticipates being able to advocate for taxpayers whose refunds are still being held by this program.
Step-by-step guide to searching for cases in DAWSON
TAX COURT REPORTS: PAMPHLETS · EFILING & CASE MAINTENANCE · SEARCH (CASE, ORDER, OPINION, PRACTITIONER) DAWSON (EFILING SYSTEM) CASE RELATED FORMS · GIVE FEEDBACK · To search for a case in DAWSON, go to the DAWSON homepage. You can search for a case by Petitioner Name or Docket Number on the Case tab.TAX COURT RULES · GUIDANCE FOR PETITIONERS · CLINICS & PRO BONO PROGRAMS · GUIDANCE FOR PRACTITIONERS · ORDERS & OPINIONS · TODAY'S OPINIONS · TODAY'S ORDERS · SEARCH (CASE, ORDER, OPINION, PRACTITIONER) CITATION & STYLE MANUAL · TRANSCRIPTS & COPIES ·You can improve your search results by filtering the Country, State, Date filed start date, Date filed end date, Case procedure, or Case type (i.e. docket suffix) to further refine your search. If the United States is selected, U.S. Territories and military bases are included.To search for a case by Docket Number, you must include the dash in the Docket Number (e.g., 123-18).
Ferrari and Stellantis Chair John Elkann will pay over $200 million in fines and do a year of community service for alleged inheritance tax fraud.
Three members of the Elkann family, including Ferrari Chairman John Elkann, have settled an alleged fraud case with the Italian government. Along with siblings Lapo and Ginevra, the three will pay 183 million euros ($214.5 million) to Italy's tax authority as well as commit to one year of community service.The decision allows Elkann, who also serves as chair at Stellantis and briefly led the company following Carlos Tavares' departure last year, to avoid admitting any wrongdoing in a tax evasion case stemming from an 800-million-euro estate from his grandmother, who died in 2019.A civil case on the matter, which could potentially leave more of Gianni Agnelli's 1.2-billion-euro estate to the de Pahlen children, sees Margherita battling her three eldest children in court. Her lawyers said that the Elkanns' tax settlement would have some bearing on the civil case, which they contend illustrates a plan "devised and implemented to the detriment of Margherita Agnelli."He will share the fine with his siblings and commit to a full year of volunteer work.
When interpreting the GST laws, many taxpayers may clash with the tax authorities due to the frequent changes in regulations. The way the GST is implemented is greatly influenced by case law, where judicial involvement has given much-needed direction. Let's examine in detail the rulings or ...
The law governing the Goods and Services Tax (GST) is changing annually. When interpreting the GST laws, many taxpayers may clash with the tax authorities due to the frequent changes in regulations. The way the GST is implemented is greatly influenced by case law, where judicial involvement has given much-needed direction.About the Case: The Gameskraft GST case law, a well-known case with ongoing procedures, centres on the controversy around the categorisation and taxation of online gaming services. When the tax authorities requested Rs. 21,000 crore in GST from Gameskraft, the problem started.Even though the transaction was legitimate, the tax officer rejected the ITC claim primarily because the GSTIN was incorrect. As a result, this GST case law emphasised the HC's insistence that tax authorities pay attention to the substance and legitimacy of transactions rather than just the details.Guidelines for the temporary attachment of property under CGST Section 83 were established by the Supreme Court. It highlighted the need for tax authorities to use caution and proper process when taking severe steps. These significant GST case laws have made a far-reaching impact on the GST regulations as a whole.
The Tax Division's six geographic Civil Trial Sections supervise or handle civil tax litigation in the United States district courts and the state courts. These Civil Trial Sections are generally responsible for cases that arise within their respective geographic areas.
In addition, the Civil Trial Sections for the Central, Eastern, and Southern Regions have nationwide jurisdiction over certain cases of special interest. For a map reflecting the geographical assignments of the Tax Division Civil Trial Sections, and contact information, seeThe United States Attorney’s Office should immediately forward to the assigned Tax Division trial attorney copies of all documents that it receives if such communication does not indicate service on the trial attorney. The United States Attorney’s Office should also advise the Tax Division trial attorney of any informal information received that may have a bearing on the just disposition of the case.The United States may intervene in a civil action to assert a federal tax lien on property that is the subject of the action. See 26 U.S.C. § 7424. Where the United States intervenes in a state court action, it has the same right of removal as in cases where it is named a party to an action under 28 U.S.C.The IRS must obtain a warrant before entering constitutionally protected premises (including opening a bank safe deposit box) to seize property for the payment of taxes. The IRS will directly refer these cases to the United States Attorney’s Office.
It's even more important now with higher taxes on lawsuit settlements under the recently passed tax reform law. Many plaintiffs are taxed on their attorney fees too, even if their lawyer takes 40% off the top. In a $100,000 case, that means paying tax on $100,000, even if $40,000 goes to the lawyer.
The new law generally does not impact physical injury cases with no punitive damages. It also should not impact plaintiffs suing their employers, although there are new wrinkles in sexual harassment cases. Here are five rules to know. ... 1. Taxes depend on the “origin of the claim.” Taxes are based on the origin of your claim.If you are the plaintiff and use a contingent fee lawyer, you’ll usually be treated (for tax purposes) as receiving 100% of the money recovered by you and your attorney, even if the defendant pays your lawyer directly his contingent fee cut. If your case is fully nontaxable (say an auto accident in which you’re injured), that shouldn't cause any tax problems.That deduction still remains, but outside these two areas, there's big trouble. in the big tax bill passed at the end of 2017, there's a new tax on litigation settlements, no deduction for legal fees. No tax deduction for legal fees comes as a bizarre and unpleasant surprise. Tax advice early, before the case settles and the settlement agreement is signed, is essential.The same occurs with interest. You might receive a tax-free settlement or judgment, but pre-judgment or post-judgment interest is always taxable (and can produce attorney fee problems). That can make it attractive to settle your case rather than have it go to judgment.
AO Can Determine Annual Value Of Property Higher Than Municipal Rateable Value U/S 22 Income Tax Act: Bombay High Court · Case Title: Tivoli Investment & Trading Co. Pvt. Ltd. v.
The Assistant Commissioner of Income-tax and another · Case Number: INCOME TAX APPEAL NO.The issue before Chief Justice Alok Aradhe and Justice Sandeep V. Marne was whether it is permissible for the Assessing Officer to determine annual value of the property for the purposes of taxation under Section 22 of the Income Tax Act, 1960 higher than the rateable value determined under the Municipal laws. ... Cash Deposits During Demonetisation Not 'Unexplained Money' If Traceable To Previous Year's Balance: Chhattisgarh High Court · Case Title: Nanakchand Agrawal v.The Income-tax Officer · Case Number: TAXC No.Case title: Mitraj Business Private Limited Through Its Director Mr Manoj Kankane v. Union Of India Represented By The Secretary Ministry Of Finance & Ors. ... The Delhi High Court has asked the Central Board of Indirect Taxes and Customs to consider whether some “preferential treatment” ought to be given to Start-ups and MSMEs in terms of timelines, warehousing and provisional release in cases of misdeclaration of goods, especially in case of low value consignments.
Tax-exempt municipal bonds have emerged as a compelling solution, particularly for those in higher tax brackets. This article examines the strategic advantages of municipal bonds in a rising rate environment, drawing on recent market trends and historical performance to build a case for their ...
Tax-exempt municipal bonds have emerged as a compelling solution, particularly for those in higher tax brackets. This article examines the strategic advantages of municipal bonds in a rising rate environment, drawing on recent market trends and historical performance to build a case for their inclusion in diversified portfolios.Tax-exempt municipal bonds present a strategic case for income preservation and tax efficiency in a rising rate environment. Their competitive yields, tax advantages, and historical resilience make them a compelling addition to portfolios, particularly for high-income investors.As of mid-2025, the yield-to-worst (YTW) of the Bloomberg Municipal Bond Index reached 3.96%, a level exceeded only 4.9% of the time historically [1]. This is particularly significant in a rising rate environment, where the tax-adjusted yields of high-quality municipal bonds (AA/A-rated) have ranged between 5% and 8%, outperforming corporate bonds by 100–200 basis points [5]. For example, a AAA-rated New York State bond priced at 5.10% offered an after-tax equivalent yield of 8.5% for taxable investors and 11.5% for New York City residents [4]. Such yields make municipal bonds a rare opportunity for income-focused investors, especially as Treasury and corporate yields struggle to keep pace.In 2025, municipal yields exceeding 7% on a tax-equivalent basis have occurred only 11 times since 2007 [4]. When this threshold is breached, historical data shows strong forward returns: 12-month and 24-month average returns of 5.5% and 12%, respectively [4]. For instance, a taxpayer in the 37% federal tax bracket would see a 5.10% municipal bond yield equate to a 8.1% taxable yield, making it a superior alternative to corporate or Treasury bonds [4].
Credit Agricole SA’s investment banking arm will pay about 88.2 million euros ($103 million) to settle a criminal investigation into dividend-arbitrage trades allegedly used to avoid French withholding taxes, a Paris judge said on Monday.
PARIS, Sept 8 (Reuters) - Credit Agricole SA’s (CAGR.PA), opens new tab investment banking arm will pay about 88.2 million euros ($103 million) to settle a criminal investigation into dividend-arbitrage trades allegedly used to avoid French withholding taxes, a Paris judge said on Monday. Judge Peimane Ghaleh Marzban approved the deal at a public hearing, allowing Credit Agricole Corporate and Investment Bank (CACIB) to end the case without admitting guilt.A statement from CACIB emphasised that the settlement does not constitute a criminal conviction and that CACIB did not knowingly encourage its foreign clients to engage in securities lending and borrowing or securities derivatives transactions for the purpose of tax evasion.They accused CACIB of routinely facilitating such deals, arguing that the short-term share transfers lacked economic purpose and amounted to tax fraud.Prosecutors accepted that the lender did not run an aggressive sales campaign to promote the trades but said the bank habitually enabled transactions aimed at tax avoidance.
Tax cases may be found on each Court's official website, in the Law Library’s print collection, and in a number of fee-based databases including the following databases available from any campus computer: Cheetah (formerly CCH Intelliconnect), Nexis Uni (formerly LexisNexis Academic), and ...
Tax cases may be found on each Court's official website, in the Law Library’s print collection, and in a number of fee-based databases including the following databases available from any campus computer: Cheetah (formerly CCH Intelliconnect), Nexis Uni (formerly LexisNexis Academic), and Thomson Reuters CheckpointThe U.S. Tax Court issues Regular, Memorandum, and Summary Opinions. Regular Opinions (TC) are issued in cases involving a new or unusual point of law. These opinions may be found on the U.S.Tax Court website · and in following print case reporters: - Tax Court Reporter, CCH, 1999-2012 - United States Tax Court Reports, GPO, 1942-2014 - U.S.Memorandum Opinions (TCM) involve established legal issues and interpretation of facts. These opinions may be found on the U.S. Tax Court website · and in the following print case reporters: - Tax Court Memorandum Decisions, CCH, v.
Read important U.S. Supreme Court decisions involving Taxes and learn about how the Justices have shaped the law in this area.
These are often interpreted by the U.S. Tax Court, a federal trial court established by Congress to review income tax disputes. However, controversies over issues such as the scope of income, exclusions, deductions, income assignment, capital assets, and accounting methods sometimes reach the Supreme Court. Below is a selection of Supreme Court cases involving taxes, arranged from newest to oldest.To truly reflect the income of a given year, all the events must occur in that year that fix the amount and the fact of the taxpayer's liability for items of indebtedness deducted though not paid. This cannot be the case when the liability is contingent and contested by the taxpayer.Article I, Section 8 of the Constitution contains the Taxing and Spending Clause, which allows Congress to “levy and collect taxes…to pay the debts and provide for the common defense and general welfare of the United States.” In general, any American with a gross income over $10,000 ($25,000 for married couples filing jointly) must file a federal income tax return.The first tax on personal income was not levied until the Civil War. In 1861, Congress and President Abraham Lincoln imposed a 3 percent tax on annual incomes over $800 to finance the Union war effort. This tax was repealed in 1871, and the Supreme Court struck down a flat rate federal income tax in the 1890s for failing to account for the population of each state.
This research guide highlights important sources and provides tips for researching federal tax law.
U.S. District Courts are the only tax trial courts in which a taxpayer may request a jury. The Federal Circuit Courts of Appeal hear appeals from all three trial courts. Cases from the Tax Courts are appealed to the Circuit Court in which the taxpayer resides.Cases from the Federal District Courts are appealed to the Circuit in which they sit. Cases from the Court of Federal Claims are appealed to the US Court of Appeals for the Federal Circuit. As with all federal cases, the U.S. Supreme Court is the court of last resort for tax cases.These cases are appealed to the Bankruptcy Appellate Panels or Courts of Appeals. The U.S. Tax Court is a specialized court that exclusively hears tax disputes. When the IRS has determined a deficiency, a taxpayer may dispute it in Tax Court before paying any disputed amount.The Tax Court issues three types of opinions. Regular Opinions (or Reported Opinions) present important legal issues. Memorandum Opinions involve well-established legal issues that hinge on interpretations of fact. The "Small Cases" division of the Tax Court hears cases involving disputes of $50,000 or less and issues Summary Opinions, which are not appeal-able (and are not precedent).
Case no. – Writ Petition No. 258 of 2021 · The Supreme Court recently disposed of a public interest litigation seeking directions for setting up a mechanism to track services provided by foreign entities in India under the Goods and Services Tax (GST) regime.
Legislature has consciously used the expression 'public place' in Section 3 (“AP Motor Vehicle Taxation Act”). If a motor vehicle is not used in a 'public place' or not kept for use in a 'public place' then the person concerned is not deriving benefit from the public infrastructure; therefore, he should not be burdened with the motor vehicle tax for such period.”, the court said. ... [S.169 CGST Act] Service On Registered Email Is Sufficient For Calculating Limitation Period: Allahabad High Court · Case Title: Atlantis Intelligence Ltd.Income Tax | Sale Proceeds Of One House Used For Purchasing Multiple Residential Houses Qualifies For Exemption U/S 54(1): Bombay High Court · Case Title: Krishnagopal B. Nangpal v. Dy.Commissioner of Income Tax Special Range – 3, Pune · Case Number: INCOME TAX APPEAL NO.Income Tax | S.194C & S.194LA Would Not Apply When TDR Certificates Are Issued In Lieu Of Compensation: Bombay High Court · Case Title: Pune Municipal Corporation v.
Explore our latest Tax Case Summaries publication: Select Tax Appeal Tribunal Decisions Issue No. 10/2025
The 10th edition of PwC’s Tax Case Summaries dives into the fast-evolving world of tax law in Kenya, where the Tax Appeals Tribunal (TAT) is making decisions that are reshaping how businesses and individuals interact with the Kenya Revenue Authority (KRA) in the interpretation and enforcement of tax laws.About us Alumni Business School Corporate responsibility Global third party code of conduct Global Tax Code of Conduct Human rights statement Our Africa footprint Our offices Ethics complaints PwC’s Code of Conduct
The United States Tax Court hereby announces that the examination for nonattorney applicants for admission to practice before the Court will be held remotely using the ExamSoft platform on Wednesday, November 5, 2025, 12:30pm Eastern Time.
TAX COURT REPORTS: PAMPHLETS · EFILING & CASE MAINTENANCE · SEARCH (CASE, ORDER, OPINION, PRACTITIONER) DAWSON (EFILING SYSTEM) CASE RELATED FORMS · GIVE FEEDBACK · Guidance on remote (virtual) proceedings and example videos of various procedures in a virtual courtroom can be found here.TAX COURT RULES · GUIDANCE FOR PETITIONERS · CLINICS & PRO BONO PROGRAMS · GUIDANCE FOR PRACTITIONERS · ORDERS & OPINIONS · TODAY'S OPINIONS · TODAY'S ORDERS · SEARCH (CASE, ORDER, OPINION, PRACTITIONER) CITATION & STYLE MANUAL · TRANSCRIPTS & COPIES ·Some people may receive unsolicited phone calls, emails, or other communications from individuals fraudulently claiming to be from the Tax Court, the Internal Revenue Service (IRS), or Federal government agencies and demanding immediate payment by money order, gift card, debit card, or other means to settle a tax debt.The IRS posts current warnings and alerts about all types of tax scams on its website (including information about how to report tax scams). In addition, you may file a consumer complaint about a tax scam with the Federal Trade Commission (FTC) or the Federal Bureau of Investigation (FBI).
Find federal court documents, tax case orders, opinions, petitions & more. Search for a specific court case or term to read tax court documents on Tax Notes.
Read summaries of cases involving topics such as the scope of income, exclusions, deductions, income assignment, capital assets, and accounting methods.
The Internal Revenue Code and IRS regulations create a labyrinth for taxpayers and legal scholars alike. Courts have sought to clarify many nuances of federal tax laws, especially those related to the qualification, classification, calculation, and timing of income and deductions. Outcomes in these cases can be unpredictable and hinge on specific facts.The court considered factors such as the frequency and substantiality of sales over an extended time, the significant improvement of the basic subdivisions, the acquisition of additional properties, and the use of brokers in finding that real estate sales were ordinary income in this case. Suburban Realty Co. v. U.S. 一 A taxpayer who engages in frequent and substantial sales is almost inevitably engaged in the real estate business.Bell’s Estate v. Commissioner 一 When taxpayers sold life interests in trust property, rather than income or naked rights to receive income, the considerations received by them were not ordinary income but instead were the proceeds of sales of capital assets. Commissioner v. Ferrer 一 A common characteristic of cases held to come within the capital gain provision is that the taxpayer had an estate in, an encumbrance on, or an option to acquire an interest in property that, if held itself, would be a capital asset.Dixie Pine Products Co. v. Commissioner 一 To truly reflect the income of a given year, all the events must occur in that year that fix the amount and the fact of the taxpayer’s liability for items of indebtedness deducted though not paid. This cannot be the case when the liability is contingent and contested by the taxpayer.
A judge has ordered the leader of one of the UK’s largest carousel tax frauds to repay more than £90 million ($122 million).
An ‘Axe The Racing Tax’ display in Parliament Square (Jordan Perritt/PA) “The foal crop is already shrinking and inevitably that will speed up, we already have a race programme that is too big for the horse population as it is. That will be the first thing to bite and the amount of money coming into the sport will then shrink as a result of that. “We are a special case ...
An ‘Axe The Racing Tax’ display in Parliament Square (Jordan Perritt/PA) “The foal crop is already shrinking and inevitably that will speed up, we already have a race programme that is too big for the horse population as it is. That will be the first thing to bite and the amount of money coming into the sport will then shrink as a result of that. “We are a special case in contrast to online gaming and other sports, the funding of football does not depend on who bets on it, whereas racing always has.”‘The implications are very dangerous… this will take the lifeblood out of the game’.On a day when racing staged unprecedented strike action, former champion trainer John Gosden issued a stark warning on the potential consequences should the sport’s plea to the Government to shelve proposed gambling tax changes fall on deaf ears.Planned meetings at Carlisle, Lingfield, Kempton and Uttoxeter were all cancelled, with many of the sport’s leading figures gathering at Westminster in London for the British Horseracing Authority-led ‘Axe The Racing Tax’ event, amid fears tax on racing bets could be raised from the current 15 per cent to the 21 per cent levied on games of chance.
