Congratulations to Six Meadows Collier Partners for their selection to The 2025 Inaugural Lawdragon 500 Leading Global Tax Lawyers. Lawdragon is extremely proud to recognize this talented and accomplished group of lawyers...
Author: Meadows Collier
Late-Filing Penalties, Reasonable Cause, & Boyle
There are more than 100 penalties in the Internal Revenue Code. Each penalty varies in scope, but a common defense for almost all of them is “reasonable cause.” Where this defense applies, the IRS can’t impose...
Josh Ungerman is a contributing author of an article in the JOURNAL OF TAX PRACTICE & PROCEDURE
Josh Ungerman is a contributing author of the article, “General Ethical Considerations for Tax Controversy Attorneys and Proposed Amendments to Circular 230–Implications for Tax Practitioners”, with C....
Taxpayer Advocate Publishes Update on ERC
The IRS continues to struggle with processing and adjudicating ERC claims. Earlier today, Taxpayer Advocate published a Blog post with an update on the IRS’ progress (or lack thereof) and a call to the IRS to bring much...
Once administrative prerequisites are satisfied—namely payment of the liability, the filing of a valid refund claim, and the passage of requisite time—a taxpayer may initiate a refund lawsuit. But where and how that...