Tax Court Announcement concerning Premature Assessments

Technical topics regarding tax preparation.
#1
skassel  
Posts:
680
Joined:
22-Apr-2014 6:04pm
Location:
San Mateo County, CA
Procedurally Taxing ran this story this morning. The number of petitions filed is DOUBLE that of a normal year. They've been unable to process thousands of them resulting in premature assessments by IRS as IRS was unaware of the filing. If you have filed a petition with the Court, but have been notified of an IRS assessment or collection action, you can email the
IRS at taxcourt.petitioner.premature.assessment@irs.gov

https://www.ustaxcourt.gov/resources/press/07232021.pdf
Steve Kassel, EA
 

#2
dave829  
Account Deactivated
Posts:
1482
Joined:
9-Jan-2018 9:28pm
Location:
California
I have several cases involved in this, and the source can be traced back to the IRS not opening its mail. Last Summer and Fall, the IRS began issuing CP2000 notices for the 2018 year, I sent responses to many of these notices and never got a reply. Then, the IRS issued notices of deficiency for these clients, again I sent responses and never got a reply. In order to preserve their rights, I had my clients file petitions with the Tax Court. It is taking the Tax Court 3-6 months to simply serve the petitions on the IRS, and in the meantime, some of my clients have received billing notices for the tax, penalty and interest in the notice of deficiency (premature assessments). A few of these cases have gotten to IRS Office of Appeals, and the IRS is conceding 99% of these cases. What a colossal waste of time and resources, all because the IRS didn't open its mail.
 


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