Abstract
The Tax Court, in Feigh v. Commissioner, decided in May 2019, had interesting things to say about whether the Internal Revenue Service can take away otherwise available tax benefits by issuing a notice and whether any deference should be accorded statutory interpretation contained in a notice.
Keywords
Feigh v. Commissioner, Medicaid waiver payments, earned income tax credit, child tax credit, IRS notices, deference
Publication Date
2020
Document Type
Article
Publication Information
Journal of Taxation of Investments, Fall 2019, at 75
Repository Citation
Jensen, Erik M., "The IRS Can’t Use a Notice to Change Statutory Meaning in an Anti-Taxpayer Way: Feigh v. Commissioner" (2020). Faculty Publications. 2072.
https://scholarlycommons.law.case.edu/faculty_publications/2072
