Supreme Court ruling on IRS cases

SOURCE www.foxnews.com
The Supreme Court limits the U.S. Tax Court's authority in IRS cases, leading to Justice Neil Gorsuch writing a dissent regarding the IRS's ability to avoid accountability for mistakes in the future.

Key Points

  • Limitation of Tax Court jurisdiction without a levy on property
  • Potential impact on taxpayer rights and IRS accountability

Pros

  • Clarity on Tax Court jurisdiction in cases without a levy on property

Cons

  • Preventing taxpayers from recouping overpayments retained by the IRS