In a pivotal ruling, the U.S. Supreme Court on June 12, 2025, held that the U.S. Tax Court lacks jurisdiction to hear a taxpayer’s Collection Due Process appeal under IRC § 6330 once the IRS can no ...

The Supreme Court on Thursday held that the Tax Court lacked jurisdiction over a taxpayer’s collection due process (CDP) appeal of a proposed tax levy once the underlying tax liability was satisfied, ...

On June 12, 2025, the U.S. Supreme Court issued a significant decision in Commissioner of Internal Revenue v. Zuch, clarifying the jurisdictional boundaries of the U.S. Tax Court in Collection Due ...

Tax season may be over, but if you have unpaid tax debt, the Internal Revenue Service (IRS) may be ramping up its efforts to collect that money from you. The IRS has some powerful collection tools at ...

The Taxpayer Due Process Enhancement Act (H.R. 6506), introduced by Rep. Nathaniel Moran, R-Texas, and Terri Sewell, D-Alabama, would suspend the period of limitations for filing a claim for credit or ...