Overview
Court of Appeals Upholds Denial of Travel and Living Expense Deduction for Foreign Exchange Students: In Liljeberg v. Comm’r of Internal Revenue the US Court of Appeals for the DC Circuit affirmed a decision of the Tax Court denying deductions for certain travel and living expenses of three individuals because the taxpayers’ travel and living expenses were the result of personal choices to participate in the Foreign Exchange Visitor Programs’ Summer Work Travel Program rather than at the demand of their temporary employers.
Court Denies Leave to Appeal in Emoluments Suit: Today, the U.S. District Court for the District of Maryland denied President Trump’s motion for leave to appeal and to stay discovery pending an appeal in The District of Columbia and the State of Maryland v. Donald J. Trump, PJM 17-1596, a federal lawsuit against the President alleging that his business interests violate the Constitution's Foreign and Domestic Emoluments Clauses.
IRS and Free File Alliance Announce Agreement to Improve Consumer Protection: Today, the IRS announced an agreement with the Free File Alliance, a nonprofit coalition of tax software companies, to strengthen and expand options for taxpayers choosing to use the free online software program during the 2019 filing season. The agreement updates several areas designed to make the Free File program more taxpayer friendly while strengthening consumer protections in several key areas.