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
Commentary on recent Tax Court decisions relevant to pro se petitioners.
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.