CONTINUING ITS trend toward fewer decisions in the tax field, the Supreme Court decided only three tax cases of note during its last term. All three cases addressed different facets of the Internal Revenue Service’s ability to collect taxes, ranging from assessment of Social Security taxes, application of the Bankruptcy Code to the discharge of debts and the availability of federal tax liens. In all three cases, the Court sided with the IRS, and in each case the Court gave an expansive reading to the IRS’s authority.
Apparent Loophole
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