Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud.

The IRS suffered another defeat in Tax Court focused on civil penalties and automatic assessments—and taxpayers have a ruling from last year to thank. The Court wasn’t willing to deviate from the ...

On May 8, the IRS issued proposed regulations addressing matters related to foreign trusts and large gifts received from "nonresident aliens" (NRAs) by a U.S. person. See REG-124850-08 (proposed ...

The American Institute of CPAs sent comment letters to the Internal Revenue Service requesting changes in two forms used to report on foreign trusts, along with more guidance on energy tax credits and ...

A $1 million gift from a generous European grandmother to her doting U.S. grandson could result in a fine of $250,000 if they are not careful. Gifting sounds nice in theory, but it can be complicated ...

The penalty for fairly innocent goofs can run into the millions of dollars. Is there any limit to how unpleasant the IRS can be with people who pay all their taxes but don’t fill out the forms ...