Last Known Address Taxpayer Victory

0 Flares Filament.io 0 Flares ×

Yesterday, the Third Circuit reversed the Tax Court precedential opinion in Gregory v. Commissioner, 152 T.C. No. 7 (2019).  The decision provides a complete victory for the Gregorys but a less complete victory for all taxpayers.  The Third Circuit’s seven- page opinion is not precedential and relies heavily on the specific facts present in the Gregory case.  Still, in overturning the Tax Court’s precedential opinion the decision calls into question the IRS effort to change long-standing case law and its own practice via a revenue procedure.  The decision offers the IRS the chance to rethink its administrative practice.  It might cause the Tax Court to rethink its precedential opinion should another last known address case make its way to the Court. 

We have previously written about this case here and here.  You can read the prior post or the opinion to get the facts.  The Tax Clinic at the Legal Services Center of Harvard argued this case on appeal.  The briefs are here, here and here.  We are excited for our clients.  Oliver Roberts, the student who argued the case, did a fantastic job.  You can hear the argument here and Oliver’s recap here.  We will have a longer post on the case later.

Comments

  1. After a win like that, you should take the rest of the year off.

  2. R. D. CARUSO says

    I am in the midst of litigation and could really use some direction. I was misclassified and my employer never paid withholding or IRS payroll trust fund taxes. The IRS is pursuing only me, “the low hanging apple”.
    I found statutory and caselaw that seems to say that the employer is liable for my income and payroll taxes (see e.g. Sec 1462), but the IRS/DoJ is not interested in bringing my employer into the case. How can I get them to listen to me?

Comment Policy: While we all have years of experience as practitioners and attorneys, and while Keith and Les have taught for many years, we think our work is better when we generate input from others. That is one of the reasons we solicit guest posts (and also because of the time it takes to write what we think are high quality posts). Involvement from others makes our site better. That is why we have kept our site open to comments.

If you want to make a public comment, you must identify yourself (using your first and last name) and register by including your email. If you do not, we will remove your comment. In a comment, if you disagree with or intend to criticize someone (such as the poster, another commenter, a party or counsel in a case), you must do so in a respectful manner. We reserve the right to delete comments. If your comment is obnoxious, mean-spirited or violates our sense of decency we will remove the comment. While you have the right to say what you want, you do not have the right to say what you want on our blog.

Leave a Reply to Bob Kamman Cancel reply

*