Firm Partner Matt Roberts was quoted in a Law360 Article, "What's At Stake In Justices' Review of IRS Debt Offsets"
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Matthew L. Roberts
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Firm Partner, Matthew L. Roberts was quoted in a Law360 article published on February 18, 2025, written by Kat Lucero, titled "What's At Stake In Justices' Review Of IRS Debt Offsets."
The article discusses the review of a case by the U.S. Supreme Court that could limit taxpayers' ability to challenge IRS offsets in the Tax Court. The case centers on Jennifer Zuch, who disputes the IRS withholding her refunds to cover a $27,000 debt, claiming the IRS misallocated her prepayments. The Third Circuit sided with her, but the IRS is seeking a Supreme Court decision that could force taxpayers to file claims in more complex courts, undermining their due process rights. Practitioners said taxpayers challenging liability would need to file a refund claim in federal district court or the Court of Federal Claims, which can be costly and time-consuming, especially for those with limited resources.
"That's a lot of time and expense to go to a different court when it could be resolved just as easily in the Tax Court," which tends to be more taxpayer-friendly and less costly, said Matthew Roberts. Taxpayers that represent themselves at the Tax Court, which make up a large percentage of its litigants, could also be disadvantaged by a Supreme Court decision that sides with the IRS, according to Roberts. He continued, "It's much, much harder for someone who doesn't have representation to litigate their case in the district court, as opposed to the Tax Court," which was specifically created for people, whether they hire an attorney or not, to challenge what the IRS assessed against them.
The article discusses the review of a case by the U.S. Supreme Court that could limit taxpayers' ability to challenge IRS offsets in the Tax Court. The case centers on Jennifer Zuch, who disputes the IRS withholding her refunds to cover a $27,000 debt, claiming the IRS misallocated her prepayments. The Third Circuit sided with her, but the IRS is seeking a Supreme Court decision that could force taxpayers to file claims in more complex courts, undermining their due process rights. Practitioners said taxpayers challenging liability would need to file a refund claim in federal district court or the Court of Federal Claims, which can be costly and time-consuming, especially for those with limited resources.
"That's a lot of time and expense to go to a different court when it could be resolved just as easily in the Tax Court," which tends to be more taxpayer-friendly and less costly, said Matthew Roberts. Taxpayers that represent themselves at the Tax Court, which make up a large percentage of its litigants, could also be disadvantaged by a Supreme Court decision that sides with the IRS, according to Roberts. He continued, "It's much, much harder for someone who doesn't have representation to litigate their case in the district court, as opposed to the Tax Court," which was specifically created for people, whether they hire an attorney or not, to challenge what the IRS assessed against them.
