Tax Controversy Update Archives are maintained to provide easy access to older items that, in the judgment of Townsend & Jones are of continuing use to the profession when the ideas and insights may not be readily available in traditional tax research sources.

A    
  Assignment of Income/Deduction Auto Dealership Insurance Agencies: Whose Income; Whose Deductions
  Attorney-Client Privilege
  1. Waivers: All or Nothing? (January 1997)
  2. Inadvertent Disclosures (March 1997)?
  3. Common Interest Exception to Waiver and Inadvertent Disclosure (September 1997)
  4. Waivers Revisited (December 1997)
  5. Client Suffers as Another Attorney and Accountant Learn Kovel's Simple Lessons (June 1999)
  6. The Accountants' Role -- and Risks -- in Koveling (May 2000)
  7. Tax Return Preparation and the Attorney Client Privilege (September 2000)
  Appeals IRS Appeals Redesigned (September 2000)
  Audits IRS Reads Newspapers as Audit Initiation Technique (February 2001)
IRS Audit and Collection Statistics for 2000
New Large Case IDR for Tax Shelters (February 2002)
B    
  Bankruptcy Equitable Tolling on 3 Year Rule
C    
  Capitalization IRS Rejects IRS Attempt to INDOPCO  the World
  Competent Authority
  1. Third Party Return Information in the Competent Authority Process (October 1997)
  2. Competent Authority Interest Waiver
  Criminal
  1. When does a Person become a Grand Jury Target? (August 1997)
  2. Second Circuit Adds Voluntary Disclosure Requirement (September 1997)
  3. Supremes Say No to Exculpatory No (January 1998)
  4. Distinguishing Civil and Criminal Examinations: The Point They Turn Ugly (August 1998)
  5. Client Suffers as Another Attorney and Accountant Learn Kovel's Simple Lessons (June 1999)
  6. The Accountants' Role -- and Risks -- in Koveling (May 2000)
  7. Taxpayer Rights in Criminal Investigations (February 2001)
  8. Offshore Credit Cards (September 2002)
  9. Tax Crimes and Nursery Rhymes (October 2002)
  10. Articles on Andy and Lea Fastow Sentencing (March 2004)
D    
  Danielson Rule A Look at Litigation Settlements
  Deficiency Notice IRS Decides Deficiency Notice Valid (July 2000)
  Doctrines Taxpayer's Reliance on Step Transaction Doctrine
E    
  Expert Witnesses Controlling the Discovery & Use of Unhelpful Expert Opinions
F    
  Fifth Amendment Adverse Inferences from Asserting Privilege
  Foreign Tax Credits Exhaustion of Legal Remedies and Competent Authority (August 1997)
G    
H    
I    
  Independent Contractors Physicians (September 2002)
  IRS Administration IRS Texas Area Key Officials (February 2001)
  IRS Modernization A Look At the New IRS (May 2000)
J    
K    
L    
  Legislation Summary of IRS Restructuring & Reform Bill 1998
  Liens Tax Liens Attach After Sales Rescission
  Litigation - Forum Selection Forum Selection Through Multiple Petitioners (November 1998)
M    
  Malpractice Joint Representation of Husband and Wife - Conflicts (November 1996)
  Marriage & Divorce Larry Jones' Article (September 2002)
  Miscellaneous Items of Tangential Value
N    
O    
P    
  Partnerships Tax Court Gerrymanders Partnership Proceedings (July 2000)
  Penalties Reasonable Cause & Penalty Abatement (February 2001) 
  Personal Injury Personal Injury Settlements After the Jury or Judge or Paying Party Has Spoken
Q    
R    
  Regulations Test for Validity of Interpretive Regulations (May 1998)
  Responsible Person Penalty
  1. Courts Apply Substance Over Form to Help Taxpayers
  2. New Hope in Reasonable Cause
  3. Good Recent Trust Fund Penalty Case
  4. Favorable Burden of Proof? (October 2002)
  Refunds The Payment or Deposit Issue -- Taxpayer Wins Big (July 1997)
  Revenue Rulings
  1. Fifth Circuit Announces Taxpayer-Friendly Rule for Proper Deference for Revenue Rulings (March 1998)
  2. Variation on the Theme - Retroactivity of Revenue Rulings (March 1998)
S    
  S Corporations 1.  S Distributions are Wages
  Statutes of Limitation Consents to Extend the Statute of Limitations: Is the IRS Bound by the Language it Uses?
  Settlements Important Lessons in Structuring Settlements
  Stipulations When the Saints Go Marching In
T    
  Tax Court Estate of Bessie Mueller re Tax Court Equitable Jurisdiction (August 1998)
  Tax Shelters (Corporate) Corporate Tax Shelters - Negative Strategies in a Changing World (November 1999)
  Transfer Pricing
  1. Taxpayer Use of Section 482 (January 1997)
  2. The Section 6038A Trap (Comments & Solutions) (March 1997)
  3. The Section 882 Trap (1996)
  4. Exhaustion of Legal Remedies and Competent Authority
  5. Strategic Defaults in Section 482 Proof (September 1998)
  6. DHL - A Strategy Lesson in Transfer Pricing (Jan. 1999)
  7. IRS Denies Competent Authority Relief for Playing Games (June 1999)
  Treaties Interest Allocation for U.S. Permanent Establishments (July 1999)
U    
V    
W    
  Work Product Privilege Work Product Privilege Expanded (but not in Fifth Circuit) (February 1998)
X    
Y    
Z    

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