Taxpayer Can Get Legal Fees Although Third Party Paid, Rules 9th Circuit

Lawyers USAMay 15, 2009

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Summary


A taxpayer who successfully challenges a notice of tax deficiency may "incur" fees even if those fees are paid initially by a third party, the 9th Circuit has ruled in reversing the U.S. Tax Court.

The IRS issued a notice of deficiency to a privately-owned corporation, as well as to the two owners for their personal tax returns.

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Extract


Taxpayer Can Get Legal Fees Although Third Party Paid, Rules 9th Circuit

One of them challenged the notice, and his case was consolidated with...

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