Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud.

A stock photo of a Red Audit stamp on a 1040 US individual income tax return. Photographed at 50mp with the Canon EOS 5DSR and the 100mm 2.8 L lens. If you fail to file a required Form 5471, your ...

The IRS suffered another defeat in Tax Court focused on civil penalties and automatic assessments—and taxpayers have a ruling from last year to thank. The Court wasn’t willing to deviate from the ...