IRS Insights


IRS Insights

A closer look.

IRS Insights, published by the Deloitte Tax LLP Tax Controversy Services group, provides a compact, reader-friendly perspective on the latest practices and procedures coming out of the Internal Revenue Service (IRS), as well as the potential impact of changes on taxpayers.

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Recent editions appear below; for older issues, please email a request to

May 2019

  • Tax Court rules on proper process for Taxpayer to change their “Last Known Address” with the IRS
  • Court of Federal Claims rules that it lacked subject-matter jurisdiction where a taxpayer failed to sign its refund claim that was the basis for the taxpayer’s refund suit
  • Tax Court Holds that Certain Penalties that are Determined and Calculated Electronically Do Not Require Supervisory Approval
May 2019


March 2019
Haynes v. United States: Can Reliance on a Return Preparer to E-File a Tax Return Establish Reasonable Cause?

January 2019
US Court of Appeals rules that taxpayer and its subsidiary foreign sales corporation are not the same taxpayer – Interest netting rules of Section 6621(d)

November 2018
Informal Refund Claims – Birger Engineering

September 2018
IRS Announces Eleven New Large Business and International Compliance Campaigns

July 2018
District Court Determines IRS Exceeded Regulatory Limit on FBAR Penalties

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