Experienced Tax Attorneys, Jeffrey R. Pittard and Harvey R. Poe, Successfully Obtain Summary Judgment Against the IRS
Lyndhurst, New Jersey, January 9, 2018 – Scarinci Hollenbeck is pleased to congratulate both Jeffrey R. Pittard and Harvey R. Poe on their recent victory against the IRS in Rafizadeh v. Commissioner, 150 TC 1 (2018). Marking the first Tax Court decision of 2018, the case considered whether the six-year statute of limitations set forth in IRC Section 6501(e)(1)(A)(ii) applied to a taxpayer who failed to file FBAR forms from 2006 through 2008.
Results may vary depending on your particular facts and legal circumstances
IRC Section 6501(e)(1)(A)(ii) provides a six-year statute of limitations if a taxpayer omits from gross income amounts attributable to one or more assets with respect to information required under IRC Section 6038D. Despite the Government’s attempt to draw parallels between IRC Section 6038D and previously enacted statutes, the Tax Court ultimately determined that the statute being used to assess additional taxes from non-compliant taxpayers with foreign accounts could not be used for tax years prior to 2010 because there was no IRC Section 6038D filing requirement prior to that year. As a result of this ruling, the taxpayer ended up owing no additional taxes. Additionally, this ruling could potentially prevent the Government from collecting millions of dollars from other taxpayers in similar situations, making it a landmark decision for the US Tax Court.
“I’m proud of both Jeffrey and Harvey for their work on this particular case. The ruling is a testament to their proficiency and serves as a prime example of the expertise in Scarinci Hollenbeck’s Tax Law group. It is a win for our client as well as individuals finding themselves in similar situations involving the IRS,” said Frank Brunetti, Chair of Scarinci Hollenbeck’s Tax Law group.
A PDF of the full Tax Court opinion in Rafizadeh v. Commissioner, 150 TC 1 (2018) can be found here.
Business Journal NJBIZ Names Ronald S. Bienstock and William C. Sullivan, Jr. Leaders in Law
Ronald S. Bienstock and William C. Sullivan, Jr. of Scarinci Hollenbeck Recognized as 2025 Leaders in Law by NJBIZ Little Falls, NJ – March 6, 2025 – One of New Jersey’s leading business journals, NJBIZ, has recognized Ronald S. Bienstock, Partner and Chair of the Intellectual Property Group, and William C. Sullivan, Jr., Partner and […]
Scarinci Hollenbeck Named Among 2025 Best Companies to Work For
Scarinci Hollenbeck Named in U.S. News & World Report’s 2025 Best Companies to Work For Law Firms Little Falls, NJ – March 4, 2025 − U.S. News & World Report, the global authority in rankings and consumer advice, has named Scarinci & Hollenbeck, LLC one of the best law firms to work for in its […]
Donald M. Pepe and Donald Scarinci Named to 2025 ROI-NJ Influencers: Law List
ROI-NJ Continues to Feature Donald Scarinci and Donald M. Pepe on Annual Influencers in Law List Little Falls, NJ – February 26, 2025 – Partner and Chair of Scarinci & Hollenbeck, LLC’s Commercial Real Estate Department Donald M. Pepe and Founding & Managing Partner Donald Scarinci have once again been named to ROI-NJ’s Influencers: Law […]
Tax, Trusts and Estates Partner Marc J. Comer and Three Senior Associates Join Scarinci & Hollenbeck, LLC
Tax, Trusts and Estates Partner Marc J. Comer and Three Senior Associates Join Scarinci & Hollenbeck, LLC Little Falls, NJ – February 20, 2025 – Scarinci Hollenbeck, LLC is pleased to announce the addition of one new Partner. The firm also welcomes three Senior Associate attorneys. The expansion strengthens the firm’s capabilities across several practice […]
Scarinci Hollenbeck Attorneys Launch New BNI Chapter in NYC
Pioneering Networking Opportunities: James M. Meaney, Jesse M. Dimitro, and Christopher D. Warren Lead Initiative to Enhance Business Collaboration and Growth New York, NY – February 13, 2025 – Scarinci & Hollenbeck, LLC is proud to announce that James M. Meaney, Jesse M. Dimitro, and Christopher D. Warren have taken the initiative to establish a […]
John M. Scagnelli Speaks at Annual Redevelopment Law Institute
John M. Scagnelli Featured as Panelist on “The Impact that the Proposed Resilient Environments and Landscapes (NJ PACT) Regulations will have on Redevelopment” Little Falls, NJ – January 29, 2025 – Scarinci & Hollenbeck, LLC is proud to announce that Partner John M. Scagnelli, a member of the firm’s Environmental Law section, was recently featured […]
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Big Win For NJ Tax Attorneys Against The IRS
Author: Scarinci Hollenbeck, LLC
Experienced Tax Attorneys, Jeffrey R. Pittard and Harvey R. Poe, Successfully Obtain Summary Judgment Against the IRS
Lyndhurst, New Jersey, January 9, 2018 – Scarinci Hollenbeck is pleased to congratulate both Jeffrey R. Pittard and Harvey R. Poe on their recent victory against the IRS in Rafizadeh v. Commissioner, 150 TC 1 (2018). Marking the first Tax Court decision of 2018, the case considered whether the six-year statute of limitations set forth in IRC Section 6501(e)(1)(A)(ii) applied to a taxpayer who failed to file FBAR forms from 2006 through 2008.
Results may vary depending on your particular facts and legal circumstances
IRC Section 6501(e)(1)(A)(ii) provides a six-year statute of limitations if a taxpayer omits from gross income amounts attributable to one or more assets with respect to information required under IRC Section 6038D. Despite the Government’s attempt to draw parallels between IRC Section 6038D and previously enacted statutes, the Tax Court ultimately determined that the statute being used to assess additional taxes from non-compliant taxpayers with foreign accounts could not be used for tax years prior to 2010 because there was no IRC Section 6038D filing requirement prior to that year. As a result of this ruling, the taxpayer ended up owing no additional taxes. Additionally, this ruling could potentially prevent the Government from collecting millions of dollars from other taxpayers in similar situations, making it a landmark decision for the US Tax Court.
“I’m proud of both Jeffrey and Harvey for their work on this particular case. The ruling is a testament to their proficiency and serves as a prime example of the expertise in Scarinci Hollenbeck’s Tax Law group. It is a win for our client as well as individuals finding themselves in similar situations involving the IRS,” said Frank Brunetti, Chair of Scarinci Hollenbeck’s Tax Law group.
A PDF of the full Tax Court opinion in Rafizadeh v. Commissioner, 150 TC 1 (2018) can be found here.
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