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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).
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