Overview
IRS and Treasury Announce Public Hearing on Rules for Outside Attorney Participation in Tax Examinations: The IRS and Treasury announced a public hearing on its proposed regulations under Section 7602(a) [previous coverage here] regarding the participation of non-government attorneys in tax examinations. The hearing is scheduled for July 31, 2018. The IRS must receive outlines of topics for discussion by Thursday, July 19, 2018.
Supreme Court Accepts Review of Two Tax Cases: Today, the US Supreme Court accepted review of two tax cases. The first, Dawson v. Steager, No. 17-419, involves the doctrine of intergovernmental tax immunity regarding West Virginia rule providing a benefit to retired state firefighters and policemen, but not to retired federal marshals. In the second case, Wash. State Dep’t of Licensing v. Cougar Den Inc., No. 16-1498, the court will consider whether an 1855 treaty giving the Yakama Nation the right to travel exempts the tribe from a state tax on fuel brought onto the Yakama Reservation.