The 4th Circuit affirms a decision by the U.S. Tax Court finding that a Virginia LLC’s reported capital contributions on a 2005 federal tax return were properly recognized as gross income. Petitioner Route 231 LLC, a Virginia limited liability company, ...

Tagged with: Judge G. Steven Agee Taxation Virginia Court of Appeals

Although a marriage advocacy group was a “prevailing party” in its lawsuit against the Internal Revenue Service for unauthorized release of the group’s unredacted donor list from its 2008 IRS filing, the government’s litigation position was “substantially justified” and the ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge Albert Diaz Taxation

Executors of their mother’s estate cannot rely on an email communication from their mother’s lawyer regarding the general length of time needed to complete the estate tax return process to assert they had “reasonable cause” to excuse their late filing ...

Tagged with: Judge T.S. Ellis III Taxation U.S. District Court - Eastern District

Confusion over who was responsible for filing an estate tax return on a $5 million estate left three siblings paying interest and penalties and contemplating a malpractice action against the lawyer who had represented their mother prior to her death. ...

Tagged with: Federal Courts Judge T.S. Ellis III Taxation

An Abingdon U.S. District Court grants the government’s motion to dismiss plaintiffs’ civil action seeking reimbursement of amounts paid to the IRS as a result of tax liens on real property owned by them but which taxes they claim were ...

Tagged with: Judge James P. Jones Taxation U.S. District Court - Western District

The federal government wins summary judgment against a man who failed to file tax returns for four years, and the Richmond U.S. District Court upholds the IRS assessment finding defendant, majority owner of a construction company, liable for $1.7 million ...

Tagged with: Judge John A. Gibney Jr. Taxation U.S. District Court - Eastern District

A Northern Virginia lawyer says he was arrested and led in handcuffs from his law office because he was listed as a registered agent for a business that skipped a court hearing over an unpaid tax bill. The lawyer filed ...

Tagged with: Attorneys Bankruptcy Civil Rights Taxation

In this appeal of Arlington County’s tax assessment against appellant Nielsen Company, which operates in 18 states, the Supreme Court of Virginia reverses a circuit court decision rejecting the Tax Commissioner’s use of a payroll percentage calculation to determine the ...

Tagged with: Justice LeRoy F. Millette Jr. Supreme Court of Virginia Taxation

The 4th Circuit upholds a Tax Court decision disallowing a $10,524,000 charitable deduction for a conservation easement based on a golf course donated by the taxpayers, which did not qualify as a real property interest because the easement agreement permitted ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge Diana Gribbon Motz Taxation

The 4th Circuit upholds the validity of an IRS Rule implementing the premium tax credit provision of the Patient Protection and Affordable Care Act for individuals who purchase health insurance on both state-run insurance Exchanges and federally facilitated Exchanges, creating ...

Tagged with: 4th U.S. Circuit Court of Appeals Judge Roger L. Gregory Taxation