The Most Viewed Procedurally Taxing Posts of 2022

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PT had a banner year-with, 279 blog posts to date, thousands of subscribers, and views pushing over the two million mark.

In today’s post, we offer the top-viewed posts of the past year. The list includes some long time favorites from years past as well as some posts that had their debut in 2022. 

We thank our loyal readers and contributors who have helped to make our blogging enjoyable.

Some changes to the blog are on the horizon; but what will continue is our commitment to providing quality analysis and context for developments in tax administration and tax procedure, a goal that began with our first post Welcome to Procedurally Taxing! almost ten years ago.

Here are the top posts of 2022.

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1. Biden Administration Floats Refundable Pet Tax Credit Idea to Boost Child Tax Credit

The number one post this year originally appeared on April 1, 2021, and reflects my real talent: a frustrated wannabe Onion writer. The post had a strong surge this past month, causing my colleagues to request that I add a more explicit disclaimer.

2. Requesting an Offset Bypass Refund and Tracing Offsets to Non-IRS Sources

The all time most viewed post on PT, Keith’s 2015 post is a crucial source of information for taxpayers looking to receive a refund and sidestep the IRS’s offset powers.

3.  The Facebook Pixel and Unauthorized Use and Disclosure of Tax Return and Tax Return Information

The most viewed post that had its debut in 2022; here Nina Olson discusses a Markup report detailing the presence of a Facebook (or Meta) pixel on various tax software websites that discloses taxpayer identity and financial information, gathered in the course of preparing and filing tax returns online, to Facebook.  

4. 11th Circuit Affirms That Anti-Injunction Act Prevents Taxpayer Seeking Access to Appeals

In this post I discuss Hancock County Land Acquisitions v US, where the taxpayer brought an action alleging that the IRS’s failure to refer its case to the IRS’s Independent Office of Appeals violated the Taxpayer First Act  The Eleventh Circuit, in an unpublished opinion, held that the Anti-Injunction Act barred the lawsuit.

5. Discharging Student Loan Debt

In this post from February, Keith discusses  Wheat v. Great Lakes Higher Education Corp, and the Department of Education’s unsuccessful efforts to get  a bankruptcy court to reconsider discharge of student debt.

6. “The Dark Net? We OWN the Dark Net.” -Charles Rettig, IRS Commissioner, ABA Tax Section Meeting

In this guest post, Karen Lapekas reflects on former Commissioner Rettig’s comments he gave at the Fall ABA Tax Section meeting in Dallas. The post also has a thoughtful introduction from Nina Olson.

7. How Did We Get Here? A New Series …

In the first of a series, Nina Olson offers her views on the state of the IRS, and a way forward.   The series offers thoughtful takes on correspondence exams and processing of returns.

How Did We Get Here? Correspondence Exams and the Erosion of Fundamental Taxpayer Rights – Part 1

 How Did We Get Here? Correspondence Exams and the Erosion of Fundamental Taxpayer Rights – Part 2

How Did We Get Here? 2-D Barcoding and the Paper Return Backlog – A Missed Opportunity

8. Making Additional Work for Yourself and Others

In this post, Keith discusses IRS receiving paper returns and checks, yet with its processing woes IRS was sending correspondence that reflected an unawareness as to whether the agency received a return. This added more work and stress for taxpayers and practitioners, and ultimately the IRS too.

9. The IRS Strikes Back Against Robocalls

In this post, the third post of the past year that discussed enQ, a private for pay service that allows subscribers to skip the phone line and get access to IRS, Keith discussed IRS efforts to thwart its use.

10. 2021 Tax Court Exam for Nonattorneys

In this guest post, Sherrill L Trovato provides detailed information about the examination the Tax Court administers to non-attorneys who practice before it.

Avatar photo About Leslie Book

Professor Book is a Professor of Law at the Villanova University Charles Widger School of Law.

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