Cases
COVID IRS Penalty Refund: File Form 843 Before July 10, 2026
If you paid an IRS late-filing or late-payment penalty for tax years 2019-2022, a 2025 court ruling may entitle you to a refund. The deadline to claim it is July 10, 2026.
Cases
Commentary on recent Tax Court decisions relevant to pro se petitioners.
Cases
Tax Court Calls Out AI-Fabricated Citations. Pro Se Filers Are Next.
The Tax Court flagged AI-invented citations in a recent opinion. What it means for pro se filers—and how to verify a case is real before you file.
Cases
Fifth Circuit Rejects IRS 'Passive Investor' Test for Limited Partners
The first appellate decision on who qualifies as a 'limited partner' for self-employment tax purposes—and it's a taxpayer win.
Cases
IRS Tried to Dismiss an E-Filed Petition Over the Signature. The Tax Court Said No.
The IRS argued an e-filed petition wasn't valid because it lacked a handwritten signature. The Tax Court disagreed.