A petitioner filed her “innocent spouse” tax claim one week late because IRS representatives allegedly misinformed her of the filing deadline, but the U.S. Tax Court had no authority to waive compliance. Background The IRS charged Shari and Derek Nauflett ...

Tagged with: 4th U.S. Circuit Court of Appeals Civil Procedure Judge G. Steven Agee Taxation

For tax purposes, the City of Fairfax must assess Army Navy Country Club’s land as residential property and omit “improvements” (e.g. clubhouse, pool, tennis courts) that would be demolished in the event of residential development. Background This case challenges tax ...

Tagged with: Fairfax County Circuit Court Judge Daniel E. Ortiz Real Estate Real Property Taxation Virginia Circuit Courts

A bank’s suit seeking a determination that tax liens against a foreclosed property must be discharged was a quiet title action for which the United States has waived sovereign immunity. Background The Knapps, who owned real property in Richlands, Virginia, ...

Tagged with: Banking Constitutional Judge James P. Jones Mortgage Real Property Taxation U.S. District Court - Western District

The owner of a tract of land housing a marine container terminal challenged municipal tax assessments on both real and personal property. Neither party presented credible expert testimony on real property value, and the court rejected the owner’s calculation of ...

Tagged with: Evidence Municipal Portsmouth Circuit Court Real Estate Real Property Taxation Virginia Circuit Courts

Rather than construing an ambiguous tax statute against the Commonwealth, the “add-back” statute intended to close a loophole – wherein a corporate entity pays royalties to an affiliated intangible holding company – required a national retail store to count such ...

Tagged with: Administrative Business Law Corporations Justice William C. Mims Supreme Court of Virginia Taxation

The Supreme Court of Virginia upholds a trial court decision that appellant Verizon’s television set top boxes used in its cable tv business are intangible personal property not subject to local taxation under Va. Code § 58.1-1101(A)(2a); however, the trial ...

Tagged with: Justice Elizabeth A. McClanahan Supreme Court of Virginia Taxation

A taxpayer who contested his tax liability in a preassessment hearing before the IRS’s Office of Appeals is barred from raising the same issue before the same administrative unit in a Collection Due Process hearing under IRC Section 6330; the ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge J. Harvie Wilkinson III Taxation

The 4th Circuit upholds a U.S. Tax Court decision that appellant company was not entitled to a tax deduction for the value of stock, issued as compensation to an executive, as a trade or business expense in 2009; the IRS ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge Barbara Milano Keenan Taxation

Two owners of historic “garden apartment” complexes in Arlington are not liable for taxation of their TDRs, or “transferrable development rights,” granted by the county to preserve the properties until the county also approves a “receiving site” for the TDRs; ...

Tagged with: Supreme Court of Virginia Taxation

A divided Supreme Court of Virginia upholds a commissioner of revenue’s figures for taxation of appellant refin­ery’s machinery and tools for the coun­ty’s machinery and tools tax under Va. Code § 58.2-3507(A), using a figure of 25 percent of original ...

Tagged with: Supreme Court of Virginia Taxation