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Accounting Today
February 21, 2014

Tax Lawsuits on the Decline
By Michael Cohn

The number of tax lawsuits filed has declined nearly 10 percent in the past year, and is down more than 30 percent from five years ago, according to a new report. The report, from Syracuse University’s Transactional Records Access Clearinghouse, is based on an analysis of January 2014 data from the federal courts. It found that a total of 68 new tax lawsuits were filed last month. The U.S. government was the plaintiff in nearly three-quarters (72 percent) of these lawsuits. In the remaining 28 percent, the government was named as a defendant. Various federal statutes were invoked as the cause of action in the tax lawsuits. The most commonly used for the month of January 2014 were 26 USC 7401 - "IRS: Tax Liability" (37 percent), 26 USC 7402 - "IRS: Petition to Enforce IRS Summons" (25 percent) and 26 USC 7403 - "Suit to Enforce Federal Tax Lien" (9 percent).

Transactional Records Access Clearinghouse, Syracuse University
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