Repair or Improvement? Fighting IRS Capitalization in Tax Court
The IRS recharacterized your repairs as capital improvements. Here is how the tangible property regulations decide it—and how to fight back.
Latest
Notice CP508C: IRS Passport Certification and How To Undo It
The IRS told the State Department about your tax debt. What CP508C means, who can't be certified, how decertification works, and when Tax Court can help.
Can You Get IRS Interest Removed? The § 6404 Abatement Guide
The IRS won't remove interest for reasonable cause—but § 6404 opens narrow doors, and the Tax Court can review a denial. Here's how the process works.
Burden of Proof in Tax Court: Who Has To Prove What
The IRS's numbers are presumed correct—usually you must prove them wrong. Here are the five situations where the burden sits on the IRS instead.
The $10,000 SALT Cap Is Gone—Here's the New One
The 2025 law raised the state-and-local-tax cap to $40,000. Here's the new number, who it actually helps, and what draws an IRS notice.
Bad-Debt Deductions: How To Fight a Disallowed § 166 Loss in Tax Court
You lent money you never got back, claimed a bad-debt deduction, and the IRS disallowed it. Here's how the § 166 fight really works—and what it's worth.
The IRS Taxed You on Unemployment You Never Got? Fight a 1099-G
A state sent the IRS a Form 1099-G for unemployment you never collected—maybe from a state you've never lived in. Here's how to fight it in Tax Court.
Child and Dependent Care Credit: Defending a § 21 Disallowance
The IRS denied your child and dependent care credit. It's a different credit from the CTC, with its own rules—and most losses are fixable paperwork.
The Penalty Defense That Costs You Nothing: § 6751(b)
Before the IRS can hit you with most penalties, a supervisor must approve it in writing—and the IRS has to prove it. If it can't, the penalty falls.
IRA Deduction Denied? Why Your Plan at Work Matters
The IRS disallowed your traditional-IRA deduction. How to fight a phase-out, no-compensation, or excess-contribution ruling—and what to do if it's right.
The 75% Fraud Penalty: Who Has To Prove It
If your Notice of Deficiency asserts the civil fraud penalty, the IRS has to prove it by clear and convincing evidence. Here is what that means for you.
The IRS Filed Your Return? Why It's Too High
The IRS filed a tax return for you and the number is way too high—on purpose. Here's how filing the real return slashes the deficiency in Tax Court.
Issues
The Penalty You Can't Talk Your Way Out Of
The IRS hit you with a §6654 estimated-tax penalty and you want to fight it. The hard truth: there's no reasonable-cause defense. Here's where you really win.
Issues
Settlement Taxable? Why the IRS Says You Owe Tax
You settled a lawsuit and thought the money was tax-free—then a 1099 or Notice of Deficiency arrived. Here's when a settlement is excludable and when it isn't.
Issues
Mortgage Interest Denied? Why the IRS Cut It Back
The IRS slashed your mortgage-interest (or investment-interest) deduction. The deduction is real—but it's hedged with traps. Here's how to win it back.
Issues
Alimony Deduction Denied? Why the Date Decides It
The IRS says your alimony isn't deductible. Whether it is turns entirely on one date—when your divorce papers were signed. Here's how to fight back.
Guides
No Tax on Tips and Overtime? What You Can Actually Deduct
“No tax on tips and overtime” is not what it sounds like. Here's the real, capped deduction—and what the IRS will check if you claim it.
Issues
No Tax on Social Security? The IRS Says Otherwise
You heard Social Security isn't taxed anymore—then the IRS sent a bill on your benefits. Here's why § 86 still applies and how to fight the number.
Issues
Sold Your Home? Why the IRS Says You Owe Tax on It
You sold your home, figured it was tax-free, and now the IRS wants tax on the whole sale price. Here's how the § 121 exclusion works and how to win it.
Issues
Who Can You Claim as a Dependent? Disputes in Tax Court
The IRS disallowed your dependent. Here's the § 152 decision tree—qualifying child vs. qualifying relative—and exactly how to prove the claim and win it back.
Issues
Child Tax Credit: How To Win a CTC or Form 8332 Dispute in Tax Court
The IRS denied your Child Tax Credit or someone else claimed your kid. Here's how to win it back—Form 8332, CP87A, the SSN trap, and the clawback.
Issues
Cost Basis: How To Fight a 1099-B or Crypto Gain in Tax Court
The IRS taxed your whole stock or crypto sale as gain because the basis box was blank. Here's how to prove your cost basis and cut the gain in Tax Court.
Issues
Form 1099-K: How To Fight a Payment-App Income Notice in Tax Court
Venmo, eBay, or StubHub sent the IRS a 1099-K and now it's treating the whole gross number as income. Here's how to fight that deficiency in Tax Court.
Issues
Energy Tax Credits: Defend Your Solar or §25C Credit in Tax Court
The IRS disallowed your solar, heat-pump, or windows credit. A reversed credit hits you dollar-for-dollar—here's the fight you're actually in, and how to win.