First Circuit applies duty of consistency to uphold denial of tax refund

Article Abstract:

The US Court of Appeals for the First Circuit ruled in Eagan v. United States that the duty of consistency barred the taxpayer from arguing a position to the detriment of the IRS that was contrary to the taxpayer's original representation. The taxpayer claimed no income tax liability from his 401(k) distribution because the 401(k) plan the taxpayer participated in was disqualified by his participation in it. He claimed that the IRS should have taxed the income when earned. The statute of limitations had since run, of course. The Court found that the duty of consistency applied to the taxpayer's position even though it was a mixed question of law and fact.

Tax appeals

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Filing of Form 5500, not Form 5330, begins three-year statute of limitations under s. 6511

Article Abstract:

The US Court of Appeals for the Ninth Circuit affirmed the lower court's granting of a motion to dismiss because the statute of limitations for claiming a refund of prohibited transaction excise taxes had run. The benefit plan had argued that the date the Form 5330 was filed with the excise tax payment should be the starting date for the statute of limitations. The Court favored the IRS' interpretation of IRC section 6511 that the dates on which the statute began to run were the original Form 5500 filing dates.

Qualified benefit plans

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Understanding the effects of the Microsoft decision and dealing with its implications

Article Abstract:

The U.S. 9th Circuit Court of Appeals' decision in Vizcaino v. Microsoft Corp. concerning Microsoft's improper classification of workers, which resulted in denials of employee benefits, is the focus of this article. The decision's practical implications for employers' continued use of temporary or contract employees is discussed, particularly in light of ERISA requirements.

United States, Microsoft Corp., Compensation and benefits, Employee benefits, Workers, Temporary employment, Independent contractors, Temporary employees

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