In an article published in Law360 Tax Authority on February 18, 2025, Shareholder Jasen Hanson added his insight to the analysis of what is at risk in the Supreme Court case Commissioner v. Zuch.
Hanson discussed the IRS’ use of offset in this case and how it is “also a violation of a taxpayer’s right to a judicial review of the agency’s collection powers.” Hanson continued, "It seems to me that the IRS decided that it could circumvent the need for litigation by just taking what it thought was owed."
Hanson told Law360, “So I don't think it sometimes knows what it can and cannot review because everything has to be expressly granted.”
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