This week we look at:
- Tax Court Finds Property Donated to Charity Had a Value Less than One-Third of What Taxpayers Claimed on Return
- IRS Finds Most Expenses Related to Taxpayers’ In Vitro Fertilization and Surrogacy Will Not Be Deductible Medical Expenses Under IRC §213
- Taxpayer Denied Innocent Spouse Relief in Tax Court Bench Opinion
- Tax Court Finds No Issue With the Appeals Office Structure and Staffing
- Failure to Provide Proof of Filing of Returns Fatal to Taxpayer’s Attempt at Obtaining Relief in CDP Hearing Despite IRS Procedural Errors