Firm Partner Matthew L. Roberts wrote an article in Law360, "Drawbacks For Taxpayers From Justices' Levy Dispute Ruling"

In his latest article by Law360, "Drawbacks for Taxpayers From Justices' Levy Dispute Ruling," firm partner Matthew L. Roberts analyzes the Supreme Court's recent decision in Commissioner v. Zuch, a decision which sharply limits taxpayers from challenging their liabilities or seeking refunds in a Collection Due Process (CDP) hearing after the liabilities are satisfied. In allowing the IRS to remove a taxpayer’s case from Tax Court jurisdiction through administrative offsets, the ruling highlights the critical need for taxpayers to carefully monitor their CDP hearing liabilities and navigate strict refund claim deadlines.