2025-02-03 A Week of Tax Court Rulings

Описание: This week we look at:
Tax Court Finds Property Donated to Charity Had a Value Less than One-Third of What Taxpayers Claimed on Return
IRS Finds Most Expenses Related to Taxpayers’ In Vitro Fertilization and Surrogacy Will Not Be Deductible Medical Expenses Under IRC §213
Taxpayer Denied Innocent Spouse Relief in Tax Court Bench Opinion
Tax Court Finds No Issue With the Appeals Office Structure and Staffing
Failure to Provide Proof of Filing of Returns Fatal to Taxpayer’s Attempt at Obtaining Relief in CDP Hearing Despite IRS Procedural Errors