Individual income taxation

The Eleventh Circuit held that Boyle applies to e-filed returns.

The taxpayers’ pending installment plan proposal did not prevent the referral, the Second Circuit affirms.

The taxpayers’ foreign travel did not entitle them to a 150-day extended deadline, the Tax Court held.

The taxpayer did not show that his fishing was more than a retirement hobby, the Tax Court holds.

New credit makes purchasing a used clean vehicle more attractive.

Tax Court holds that the taxpayers’ gambling was not an activity engaged in for profit under Sec. 183.

Although the asset’s value on an exchange was less than 1 cent, it was not worthless, the IRS Office of Chief Counsel advised.