IRS – Tax Court Rulings (Estate Planning) « Estate Planning

Articles, Publications, Resources and Court Cases:
IRS – Tax Court Rulings re: Estate Planning

Articles about IRS – Tax Court Rulings re: Estate Planning

• Estate Tax Legislation (AICPA)
• Married Couple's Guide to the New Estate Tax Law (Forbes – 12/23/10)

IRS Publications re: Estate Planning

• Intro to Estate and Gift Taxes (IRS – Publication 950)

IRS Court Cases and Ruling re: Estate Planning

• IRS Rules on Consequences of Judicial Reformation of Trusts
  IRS ruled on the estate, gift, and generation-skipping transfer tax effects of judicial reformation of two testamentary trusts in PLR2010200001.
• Estate of Beatrice Kelly, Deceased, et al, Petitioner v. Commissioner of Internal Revenue, Respondent – (3/19/12)
  The case is a reminder that section 2036 is not an easy IRS victory.

Resources: IRS – Tax Court re: Estate Planning

• Introduction to the United States Tax Court (US.gov)
  The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.
• Get IRS Help.com
  A blog by tax attorney Darrin T. Mish focusing on solving tax problems.
• How to File a Final Tax Return for Someone Who Has Passed Away IRS Tax Tip 2022-96