74 results for 'cat:"Civil Procedure" AND cat:"Tax"'.
J. Kerrigan finds for the commissioner of internal revenue in claims seeking to collect on a tax deficiency because the settlement officer did not abuse his discretion in verifying that the notification had been properly mailed and by making a payment demand.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: November 30, 2023, Case #: 2023-145, Categories: civil Procedure, tax
J. Todd finds that the lower court properly found that Philadelphia did not unconstitutionally discriminate against interstate commerce by subjecting a Philadelphia resident who worked exclusively out of state to its wage tax. Philadelphia’s tax scheme is both internally and externally consistent and is not discriminatory against interstate commerce. Affirmed.
Court: Pennsylvania Supreme Court, Judge: Todd, Filed On: November 24, 2023, Case #: J-5A-B-2023, Categories: civil Procedure, Government, tax
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J. Massa finds that the trial court properly determined a corporation was entitled to tax deeds after purchasing a home following the owners' failure to pay property tax. The auditor fulfilled due process requirements under the tax sale, and the corporation sent the owners certified notice of the purchase. Affirmed.
Court: Indiana Supreme Court, Judge: Massa, Filed On: October 11, 2023, Case #: 23S-TP-00090, Categories: civil Procedure, Property, tax
J. Connors finds that the lower court improperly dismissed the putative taxpayer's lawsuit seeking a declaratory judgment that certain assessments were improper because "she does not have a taxable interest in the property." Her claims for declaratory relief and damages should have survived dismissal, as her issue could be pursued through either "the abatement process or a declaratory judgment action." Vacated.
Court: Maine Supreme Court, Judge: Connors, Filed On: October 3, 2023, Case #: 2023ME65, Categories: civil Procedure, Real Estate, tax
J. Foley finds for the commissioner of internal revenue concerning the computerized assessment of tax penalties because the taxpayer neither responded nor made efforts to become current on filing obligations.
Court: U.S. Tax Court, Judge: Foley, Filed On: September 14, 2023, Case #: 161-TC-3, Categories: civil Procedure, tax
J. Urda finds for the commissioner of internal revenue in due process claims because evidence indicates the taxpayer had not complied with payment obligations and that the settlement officer justifiably sustained notice of intent to levy.
Court: U.S. Tax Court, Judge: Urda, Filed On: September 11, 2023, Case #: 2023-115, Categories: civil Procedure, tax
Per curiam, the Texas Supreme Court finds that the court of appeals improperly ruled against a charitable organization in a tax exemption suit it filed against the Harris County Appraisal District. The charity filed its petition for review after the court of appeals ruled that it was not entitled to an exemption because it did not timely file its application. Due to a similar tax exemption case the charity is involved in pending before the trial court, the court of appeals should have withheld from ruling on the case. Reversed.
Court: Texas Supreme Court, Judge: Per curiam, Filed On: September 1, 2023, Case #: 21-1117, Categories: civil Procedure, Government, tax
J. Kahn finds that the district court properly found for the government and assessed $112,300 in unpaid personal taxes and interest to a married couple. The couple contends the case should not have been sent to the justice department for collections before the IRS formally considered their proposed installment plan, but the premature referral did not invalidate attempts to collect on the tax debt. Affirmed.
Court: 2nd Circuit, Judge: Kahn, Filed On: August 30, 2023, Case #: 22-1566-cv, Categories: civil Procedure, tax
J. Quinn finds that the lower court improperly granted summary judgment to Tax Loans USA in this suit to foreclose a tax lien. There was a fact issue related to "the amount due and for which USA may recover through the foreclosure of the lien." The remainder of the judgment is due to be affirmed, however. Reversed in part.
Court: Texas Courts of Appeals, Judge: Quinn, Filed On: August 24, 2023, Case #: 07-22-00130-CV, Categories: civil Procedure, Real Estate, tax
J. Hess finds that the lower court properly dismissed the taxpayer's lawsuit against the city challenging the city's use of public funds to hire a marketing agency to generate support for a ballot measure to raise local sales tax by 0.25%. The taxpayers have made no showing of irreparable injury and have no private right of action to challenge the city's conduct. Affirmed.
Court: Missouri Court Of Appeals, Judge: Hess, Filed On: August 22, 2023, Case #: ED111084, Categories: civil Procedure, tax
Per curiam, the court of appeals finds that the department of treasury was properly granted summary judgment in U.S. Steel's claims seeking interest on a tax refund because the company failed to make a written demand in language specifying the claim before the deadline. Affirmed.
Court: Michigan Court of Appeals, Judge: Per curiam, Filed On: August 22, 2023, Case #: 361069, Categories: civil Procedure, tax
J. Sutton finds the IRS's issue of a tax refund check ended the lawsuit brought by the cryptocurrency producer and, therefore, the lower court properly dismissed the case as moot. The check was not an offer by the government that could have been rescinded or modified and, in fact, the IRS gave the cryptocurrency producer exactly the amount he requested in his lawsuit, plus interest. Affirmed.
Court: 6th Circuit, Judge: Sutton, Filed On: August 18, 2023, Case #: 22-6023, Categories: civil Procedure, Government, tax
J. Newman denies, in part, the government’s motion to dismiss an individual's claims for a $12,000 tax refund and equitable estoppel. The individual followed the proper civil procedure to seek a tax refund return, and has sufficiently alleged his claims.
Court: USDC Eastern District of California, Judge: Newman, Filed On: August 16, 2023, Case #: 2:23cv432, NOS: IRS-Third Party 26 USC 7609 - Federal Tax Suits, Categories: civil Procedure, tax
J. Gale finds that computation errors acknowledged by the commissioner of internal revenue should be corrected concerning deficiencies, additions to tax, and penalties due for the years at issue.
Court: U.S. Tax Court, Judge: Gale, Filed On: August 16, 2023, Case #: 2023-106, Categories: civil Procedure, tax
J. Copeland grants plaintiff dismissal of claims challenging her classification as an "individual with a seriously delinquent tax debt" because doing so will not cause the commissioner of internal revenue to suffer legal prejudice.
Court: U.S. Tax Court, Judge: Copeland, Filed On: August 14, 2023, Case #: 161-TC-2, Categories: civil Procedure, tax
J. Sanchez holds that a cannabis distributor's allegations against the Department of Cannabis Control should have survived demurrer. The complaint sufficiently alleged the Department failed to properly implement its track and trace program to monitor cannabis distribution. Documents provided by the Department do not prove that it created an electronic database to flag irregularities as required by statute. Reversed.
Court: California Courts Of Appeal, Judge: Sanchez, Filed On: August 2, 2023, Case #: G061298, Categories: civil Procedure, tax
J. Cabranes finds that the tax court properly assessed penalties for a late-filed 2004 federal tax return. The business loss deduction of more than $1.7 million caught the agency's eye, and the IRS followed protocol in getting the taxpayers' approval to extend the examination date several times before concluding insufficient evidence supported the deduction. Affirmed.
Court: 2nd Circuit, Judge: Cabranes, Filed On: July 27, 2023, Case #: 22-829-ag, Categories: civil Procedure, tax