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Sometimes the IRS is Even Steven
By on May 24, 2023
Seinfeld fans will recall the episode called "Even Steven", where Jerry was Even Steven. If he lost a gig, another one became available. If he lost money, he would find the same amount somewhere else. In two recent cases, the IRS was Even Steven, like Jerry. In one case, Lakepoint Land II LLC v. Commissioner, Tax Court Docket No. 13925-17, the IRS stands accused of knowingly using a backdated document to win a penalty defense. In the second case, Soleimani v. Commissioner, T.C. Memo 2023-60, the IRS prevailed in disallowing millions of dollars in deductions, after the court determined the taxpayers were relying on forged documents and information from a fictious lawyer.
Do Not Wait Until Midnight to File Tax Court Documents
By on May 3, 2023
In Nutt v. Comm'r, the Tax Court held that electronic filing deadlines are in the eastern time zone (the time zone where the court is located).
