Tax practitioners can learn critical lessons from Tax Court cases that span from technical interpretations of the tax code to practical, day-to-day compliance and documentation strategies. Because the Tax Court is an independent judicial forum with expert judges, its rulings serve as vital indicators of how tax laws are applied, interpreted, and scrutinized.
Rulings from court cases provide clarity to tax law. What we learn from the cases many times determines our substantial authority for a position we take on a tax return. We will explore the results from cases as late as July 31, 2025
IRS Provider #0FY01 & NASBA Sponsor ID #103026
Agenda
Leo vs Commissioner - Charity Donation
Hubbard vs Commissioner - IRA Taxability
Clark vs Commissioner - SE Taxes
Presenter
Ronald D Powell, Ocean Isle Beach, NC
Enrolled Agent, Webinar Host
Ron is a graduate of East Carolina University, BA and a graduate of Webster University, MA summa cum laude. He has more than 30 years of experience in accounting and tax preparation. He is enrolled to practice before the IRS and has been presenting continuing education programs for over 25 years. He has been with PTI since 2017.