Christopher Haynes, et al v. USA
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January 30, 2019
5th Circ. Says Jury Must Hear Couple's Late Filing Dispute
The Fifth Circuit has overturned a lower court's decision that a couple was liable for late-filing penalties, ruling a jury should have decided if their accountant was negligent by failing to verify the IRS received their electronic return.
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July 12, 2018
Tech Failure Can't Excuse Late E-Filed Return, 5th Circ. Told
A Texas lawyer and his wife who are fighting penalties for not filing their tax return on time because of a technological malfunction should have known something was amiss when the IRS did not immediately attempt to collect their taxes, a government attorney has argued before a Fifth Circuit panel.
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November 28, 2017
Tax Penalty Rule Outdated In E-File Era, 5th Circ. Told
A group of tax lawyers told the Fifth Circuit on Monday that a couple should not be subject to penalties because electronic tax return filings should not be held to the same standard as paper filings.