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Ibrahim v Comm’r: A Procedural Trap for Unrepresented Taxpayers

[Today’s post is written by Professor Kathryn Sedo of the University of Minnesota Law School and Frank DiPietro, a third-year student attorney at the University Of Minnesota Tax Clinic. Frank litigated...

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Summary Opinions 03/21/2014

To start off SumOp this week, we have a PSA from Portlandia about tax attorneys and the dangers of playing bass guitar (hat tip to Les’ daughter, Sophie).   My favorite part may be the talented Annie...

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The Eight Circuit Gives Both Sides a Hard Time on What is a “Separate Return”...

We welcome back Carl Smith who listened to the 8th Circuit argument in an important case concerning the ability to change filing status.  First, the post highlights the ability to listen to many oral...

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Summary Opinions for the week ending 3/27/15

How could I not start with John Oliver and Michael Bolton singing about the IRS.  This link is not really great for work, and to say it is sophomoric may overstate the sophistication and maturity....

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Counsel for Ibrahim Explain Last Week’s Important Circuit Court Opinion on...

Today’s post is written by Professor Kathryn Sedo of the University of Minnesota Law School and Frank DiPietro. Frank is a Teaching Fellow Center for New Americans / University of Minnesota Tax Clinic...

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Ibrahim v Comm’r: A Procedural Trap for Unrepresented Taxpayers

[Today’s post is written by Professor Kathryn Sedo of the University of Minnesota Law School and Frank DiPietro, a third-year student attorney at the University Of Minnesota Tax Clinic. Frank litigated...

View Article

Summary Opinions 03/21/2014

To start off SumOp this week, we have a PSA from Portlandia about tax attorneys and the dangers of playing bass guitar (hat tip to Les’ daughter, Sophie).   My favorite part may be the talented Annie...

View Article

The Eight Circuit Gives Both Sides a Hard Time on What is a “Separate Return”...

We welcome back Carl Smith who listened to the 8th Circuit argument in an important case concerning the ability to change filing status.  First, the post highlights the ability to listen to many oral...

View Article


Summary Opinions for the week ending 3/27/15

How could I not start with John Oliver and Michael Bolton singing about the IRS.  This link is not really great for work, and to say it is sophomoric may overstate the sophistication and maturity....

View Article


Counsel for Ibrahim Explain Last Week’s Important Circuit Court Opinion on...

Today’s post is written by Professor Kathryn Sedo of the University of Minnesota Law School and Frank DiPietro. Frank is a Teaching Fellow Center for New Americans / University of Minnesota Tax Clinic...

View Article

Tax Court Reverses Course and Allows Taxpayers to Change Filing Status

Today we are privileged to have Tom Thomas as our guest blogger. Tom and I worked together for many years at Chief Counsel’s Office though we were never working together in the same office at the same...

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Tax Court Extends Camara and Allows Switch in Filing Status

This week in Knez v Commissioner, the Tax Court held that when a taxpayer files a return erroneously claiming head of household status that return did not constitute a “separate return” under section...

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