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	<title>Tax  Lawyer&#039;s  Blog &#187; Tax Litigation</title>
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	<itunes:summary>Pappas on Taxation</itunes:summary>
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		<title>Tax  Lawyer&#039;s  Blog &#187; Tax Litigation</title>
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		<title>Most Litigated Tax Issues</title>
		<link>http://www.pappasontaxes.com/index.php/2010/01/14/most-litigated-tax-issues/</link>
		<comments>http://www.pappasontaxes.com/index.php/2010/01/14/most-litigated-tax-issues/#comments</comments>
		<pubDate>Thu, 14 Jan 2010 04:51:20 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[tax court]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[IRS appeals]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[irs disputes]]></category>
		<category><![CDATA[most litigated tax issues]]></category>
		<category><![CDATA[nina olson]]></category>
		<category><![CDATA[Taxpayer Advocate]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=13149</guid>
		<description><![CDATA[National Taxpayer Advocate Nina Olson has issued her annual report on the most frequently litigated tax issues: Internal Revenue Code § 7803(c)(2)(B)(ii)(X) requires the National Taxpayer Advocate to identify the ten tax issues most often litigated in the federal courts, classified by the types of taxpayer affected. Through analysis of these issues, the National Taxpayer Advocatewill, [...]]]></description>
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		<slash:comments>2</slash:comments>
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		<item>
		<title>Cheesecake Factory Takes IRS to Tax Court</title>
		<link>http://www.pappasontaxes.com/index.php/2009/11/05/cheesecake-factory-takes-irs-to-tax-court/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/11/05/cheesecake-factory-takes-irs-to-tax-court/#comments</comments>
		<pubDate>Thu, 05 Nov 2009 22:30:50 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[backdated stock options]]></category>
		<category><![CDATA[cheescake factory sues IRS]]></category>
		<category><![CDATA[executive compensation]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[the cheesecake factor v commissioner]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=11166</guid>
		<description><![CDATA[Forbes reports that The Cheesecake Factory has filed a Tax Court Petition challenging an IRS deficiency assessment of $838,000: In a bit of reflux from the big Wall Street scandal involving backdated stock options, the Cheesecake Factory has sued the Internal Revenue Service over its disallowance of $2.7 million of deductions for executive compensation. A just-filed [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Disputes and the Burden of Proof</title>
		<link>http://www.pappasontaxes.com/index.php/2009/08/04/tax-disputes-and-the-burden-of-proof/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/08/04/tax-disputes-and-the-burden-of-proof/#comments</comments>
		<pubDate>Tue, 04 Aug 2009 04:41:53 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[burden of production]]></category>
		<category><![CDATA[burden of proof]]></category>
		<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[shifting burden of proof]]></category>
		<category><![CDATA[tax audits]]></category>
		<category><![CDATA[tax court]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=8534</guid>
		<description><![CDATA[Internal Revenue Code § 7491 titled Burden of Proof states in part: (a) Burden shifts where taxpayer produces credible evidence (1) General rule If, in any court proceeding, a taxpayer introduces credible evidence with respect to any factual issue relevant to ascertaining the liability of the taxpayer for any tax imposed by subtitle A or [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Heading to Tax Court? Here&#8217;s How to Win</title>
		<link>http://www.pappasontaxes.com/index.php/2009/02/06/heading-to-tax-court-heres-how-to-win/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/02/06/heading-to-tax-court-heres-how-to-win/#comments</comments>
		<pubDate>Fri, 06 Feb 2009 14:30:37 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[Tax Tips]]></category>
		<category><![CDATA[irs disputes]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[tax court procedure]]></category>
		<category><![CDATA[tax court rules]]></category>
		<category><![CDATA[tax disputes]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=3071</guid>
		<description><![CDATA[With the IRS more aggressively pursuing delinquent taxpayers in an effort to close the Tax Gap, we expect to see more cases tried in Tax Court. Here is a brief primer on the peculiarities of Tax Court procedure and how to navigate them to your advantage. Tax Court is a Prepayment Forum for Dispute Resolution [...]]]></description>
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		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Tax Vox Proposal: Hire More IRS Agents to Close Tax Gap</title>
		<link>http://www.pappasontaxes.com/index.php/2009/01/08/tax-vox-proposal-hire-more-irs-agents-to-close-tax-gap/</link>
		<comments>http://www.pappasontaxes.com/index.php/2009/01/08/tax-vox-proposal-hire-more-irs-agents-to-close-tax-gap/#comments</comments>
		<pubDate>Thu, 08 Jan 2009 04:01:13 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[IRS Audits]]></category>
		<category><![CDATA[Opinion]]></category>
		<category><![CDATA[Tax Collections]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[eric toder]]></category>
		<category><![CDATA[IRS collections]]></category>
		<category><![CDATA[irs hiring]]></category>
		<category><![CDATA[tax fraud]]></category>
		<category><![CDATA[tax gap]]></category>
		<category><![CDATA[tax increase]]></category>
		<category><![CDATA[tax vox]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=2720</guid>
		<description><![CDATA[Three cheers to Eric Toder of Tax Vox Blog who wrote, IRS audit resources have never fully recovered – in relation to the workload the IRS faces &#8211; from the IRS-bashing of the late 1990s. That’s too bad because IRS internal studies show each dollar spent on an additional examiner brings in on average 4 to 5 [...]]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Tax Court Update &#8211; October 2008 &#8211; The Civil Fraud Penalty</title>
		<link>http://www.pappasontaxes.com/index.php/2008/10/17/tax-court-update-october-2008-the-civil-fraud-penalty/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/10/17/tax-court-update-october-2008-the-civil-fraud-penalty/#comments</comments>
		<pubDate>Fri, 17 Oct 2008 15:31:19 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Credits]]></category>
		<category><![CDATA[IRS Penalties]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[burden of proof]]></category>
		<category><![CDATA[civil fraud penalty]]></category>
		<category><![CDATA[foreign tax credit]]></category>
		<category><![CDATA[irs fraud]]></category>
		<category><![CDATA[judge wells]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[tax fraud]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=1127</guid>
		<description><![CDATA[Cynthia G. Wilcox v. Commissioner- This case involved a taxpayer who claimed foreign tax credits on her individual income tax returns.  The IRS denied the credits because the taxpayer failed to prove that the foreign taxes were actually paid to the foreign taxing authority and assessed a § 6663 (civil fraud) penalty against her for claiming [...]]]></description>
		<wfw:commentRss>http://www.pappasontaxes.com/index.php/2008/10/17/tax-court-update-october-2008-the-civil-fraud-penalty/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Court Update &#8211; October 2008: The Collossal Tax Protester Arguments of Rhodes</title>
		<link>http://www.pappasontaxes.com/index.php/2008/10/14/the-collossal-tax-protester-arguments-of-rhodes/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/10/14/the-collossal-tax-protester-arguments-of-rhodes/#comments</comments>
		<pubDate>Tue, 14 Oct 2008 20:34:17 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[6673 penalty]]></category>
		<category><![CDATA[frivolous tax argument]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[tax protester arguments]]></category>
		<category><![CDATA[taxable income]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=1091</guid>
		<description><![CDATA[Alex B. Rhodes, Jr. v. Commissioner - A classic tax protester case. The taxpayer received monies from a qualified retirement plan together with $119k of wages that were reported on a W-2 then filed &#8220;zero&#8221; returns claiming that, a) he was not a taxpayer; b) the the IRS had no jurisdiction over him; c) his wages did not constitute [...]]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Lawyer Up! Unrepresented Taxpayers Likely to Lose in Tax Court</title>
		<link>http://www.pappasontaxes.com/index.php/2008/08/26/lawyer-up-unrepresented-taxpayers-likely-to-lose-in-tax-court/</link>
		<comments>http://www.pappasontaxes.com/index.php/2008/08/26/lawyer-up-unrepresented-taxpayers-likely-to-lose-in-tax-court/#comments</comments>
		<pubDate>Tue, 26 Aug 2008 21:31:30 +0000</pubDate>
		<dc:creator>Peter</dc:creator>
				<category><![CDATA[Court Cases]]></category>
		<category><![CDATA[Tax Litigation]]></category>
		<category><![CDATA[Taxpayer Rights]]></category>
		<category><![CDATA[IRS counsel]]></category>
		<category><![CDATA[pro se tax court]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[tax lawyers]]></category>

		<guid isPermaLink="false">http://blog.pappastax.com/?p=521</guid>
		<description><![CDATA[Did you ever wonder why the IRS prevails in trials before the United States Tax Court in 9 out of 10 cases. The more paranoid among us will attribute the IRS&#8217;s lopsided success rate to a silent conspiracy between the Court and the government. But the truth is more benign.  More than 80% of all Tax [...]]]></description>
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		<slash:comments>3</slash:comments>
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