SCOTUS

Texas CPA Michelle Cochran can challenge the constitutionality of her administrative law judge in federal court before undergoing an administrative adjudication.

The justices unanimously said companies and people facing agency investigations or complaints can go straight to federal court with some constitutional challenges.

The IRS has expanded its enforcement efforts, including cross-checking foreign accounts reported on FBARs with information reported on tax returns.

Some professionals are predicting that the IRS will start looking more closely at the willful versus nonwillful standard in filing the form late or incorrectly. 

While the court's ruling in Bittner v. U.S. is considered taxpayer-favorable, there are issues to consider as you dig into the findings.

The high court handed down rulings in FBAR penalty and state escheat cases.

The Supreme Court scaled back the federal penalties for failing to file required reports listing foreign bank accounts in a ruling likely to help some Americans living abroad.

The justices turned away a Missouri appeal that sought to ensure states can cut taxes even as they receive $195 billion in federal pandemic-relief money.

The question is whether legal advice was the primary purpose of a communication, or just one significant purpose among others.

At issue is whether the IRS needs to tell taxpayers when it gathers information about their bank accounts and other records.