Recovering Costs in Tax Litigation

Recovering Costs in Tax Litigation

Taxpayers under audit with the IRS who find themselves in court may find the potential litigation and administrative costs problematic. Knowing when a taxpayer may be able to recover litigation costs against the IRS is not always clear.

Today’s blog post is courtesy of friend of Tax School and Professor of Agricultural Law and Taxation at Washburn University School of Law, Roger McEowen, JD. In this blog, Roger reviews the four tax code requirements of recovering litigation costs, as well as a recent case that helps provide context on the issue.

You can read the entire post on the Agricultural Law and Taxation Blog.

Roger McEowen, JD, is the Kansas Farm Bureau Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. He is a published author and prominent speaker, conducting more than 80 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and tax professionals. His writing can be found in national agriculture publications, books, and a monthly publication, Kansas Farm and Estate Law. He received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991. He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is also a past member of the American Agricultural Law Association Board of Directors.