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Theft Loss From a Scam Denied? The Section 165 Tax Court Guide
Lost money to a scam or Ponzi scheme and the IRS denied your theft loss? Which scams still qualify, the year that counts, and the IRA tax trap.
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Net Operating Loss Disallowed? The Section 172 Tax Court Guide
The IRS disallowed your net operating loss carryforward. How Section 172 works now, what the Tax Court makes you prove, and how to check the IRS's math.
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Can Tax Court Remove Your Late-Filing Penalty? The IRC 6651 Guide
The IRS added late-filing and late-payment penalties. Which part the Tax Court can remove, who must prove what, and how reasonable cause is really won.
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Innocent Spouse Relief in Tax Court: After the IRS Says No
The IRS denied your innocent spouse request? A stand-alone law gives you 90 days to take it to Tax Court. How the judge decides—and what your ex can do.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.