IRS Debt Move Hurts Low-Income People, Tax Groups Tell Justices

Taxpayers should be able to pursue a levy redetermination suit at the US Tax Court even after the IRS offsets that levy, several advocacy and business groups told the US Supreme Court.

Former Department of Justice tax attorney A. Lavar Taylor and groups including the the National Taxpayers Union Foundation and the Center for Taxpayer Rights filed amicus briefs to the high court Monday siding with Jennifer Zuch. Zuch is fighting the IRS decision to apply her refund to a tax debt from a prior year, causing the Tax Court to dismiss as moot her case contesting the debt.

The ...