Faculty Notes

Prof. Linda Galler Guest Blogs on Recovery of Attorney’s Fees in Tax Cases

Linda Galler, Professor of Law

In this post Professor Linda Galler examines a recent decision denying a taxpayer fees and costs against the IRS.

“Taxpayers rarely recover attorneys’ fees in tax cases despite the existence of a statute specifically providing for such recoveries. The Tax Court’s recent decision in Klopfenstein v. Commissioner, TC Memo 2019-156 (Dec. 9, 2019), is an example of why: the statutory requirements and the manner in which they are interpreted are overly exacting and counterintuitive.”

Read the full blog post on the Procedurally Taxing website.

About the author

Melissa Kessler

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