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Just a few weeks after Special Counsel John Durham revealed significant failures to investigate allegations against Hillary Clinton’s family charity, a U.S. Tax Court judge has once again breathed new life into a years-long whistleblower case alleging IRS improprieties involving the controversial Clinton Foundation. U.S. Tax Court Judge David Gustafson has already once before denied an IRS request to dismiss the whistleblower case, first brought in 2017. And three years ago, he ordered the tax agency to reveal whether it criminally investigated the foundation, citing a mysterious "gap" in its records. The IRS filed a new motion to dismiss, and...

Rules of Practice and Procedure The Court’s Rules of Practice and Procedure are available below.... RULE 142. BURDEN OF PROOF (a) General: (1) The burden of proof shall be upon the petitioner, except as otherwise provided by statute or deter- mined by the Court; and except that, in respect of any new matter, increases in deficiency, and affirmative defenses, pleaded in the answer, it shall be upon the respondent. As to affirmative defenses, see Rule 39....Guidance for Petitioners: Things That Occur During Trial Someone told me that the petitioner (taxpayer) has the burden of proof. I don't understand this. What...

Melinda Smith of Murfreesboro divorced her husband in 2007. Not long after, she received a bill for $30,000 in unpaid taxes related to her ex-husband’s business. Smith thought she would have no trouble qualifying for innocent-spouse relief — freedom from responsibility even if the couple filed jointly — but she was wrong. The IRS denied her application and advised her to sue her ex-husband in civil court for the money. Fearful that she would lose her home, Smith sought help from the Legal Aid Society of Middle Tennessee. Her attorney, Robert Nadler, appealed the IRS ruling, and in the spring...

Imagine all the money we've wasted putting bank robbers behind bars. After all, they just "wanted a better life." How else are they going to feed their families if we don't let them rob banks — one of those "jobs [other] Americans won't do." The Senate immigration bill is a threat to the rule of law. But then Washington's scofflaw approach to immigration for over 40 years has made a total mockery of "the law." Oooooh! Stop scaring people President Bush has accused conservatives of "scaring" people merely by pointing to the many flaws in his immigration proposal. Not satisfied...

Tax Court findings secretly changed in at least 5 cases WASHINGTON -- U.S. Tax Court judges secretly changed the findings of lower level trial judges in at least five cases over the past decade, Chief Tax Court Judge Joel Gerber ordered that a copy of each lower level judge's finding be sent to the parties involved and stated that "the decisions in these cases are final ... and remain in full force and effect." Some attorneys believe Gerber's intended message is that the court believes there is no avenue to challenge the decisions. Tax Court Clerk Robert DiTrolio reported that...

Supreme Court: Tax Court Must Reveal Documents AccountingWEB.com - Mar-9-2005 - The Supreme Court on Monday struck down a U.S. Tax Court practice that shields vital documents from participants in cases before the tax court as well as the federal judges who hear tax court appeals, the New York Times reported. In an unusual move, the Supreme Court overturned rulings of two federal appeals courts, the Seventh Circuit in Chicago and the 11th Circuit in Atlanta. The Supreme Court usually only hears cases in which there is conflict in the lower courts. Writing for the majority in the 7-2 decision,...

Assemblyman Tom Harman, R-Huntington Beach, says he wants to professionalize and standardize the state's byzantine tax system, but the results of a bill he co-authored would be ominous to small business owners who are disputing the taxes levied on their firms. Introduced by Assemblywoman Lois Wolk, D-Davis, and similar to legislation introduced by John Burton, D-San Francisco, in the Senate, AB 2472 claims to make the state's tax system fairer and, thereby give California taxpayers more confidence in the state's tax system. It is billed as a "good government" measure, but that's true only if one believes the best government...