Scacpa's Weekly Federal Tax Update

Lynn Nichols Federal Tax Update Podcast February, 20 2019, Episode 32 Listen as Lynn Nichols provides commentary on 7 Items pertaining to current developments in U.S. tax law. This week’s topics include: Split Circuit Court Affirms Partnership’s Fee Awards The government can be ordered to pay attorney fees under the qualified offer rule in a partnership proceeding under the 1982 Tax Equity and Fiscal Responsibility Act, the Federal Circuit held. [Tax Notes Today; 2/11/2019, Article by Stephanie Cummings]   Federal Circuit Affirms Award of Litigation Costs to Partnership The Federal Circuit affirmed a Court of Federal Claims decision that awarded a partnership litigation costs under section 7430 in its challenge to an untimely notice of final partnership administrative adjustment, holding that the partnership qualified as the prevailing party, that the amount of tax liability was in issue, and that the partnership incurred litigation costs. [BASR Partnership et al. v. U.S.; Fed Cir, No. 17-1925, 2/8/2019]