TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, September 21, 2017

Suing Someone for a False Information Return

ABA Tax Section (2017)Last week I went to the ABA Tax Section Meeting in Austin and really enjoyed attending a terrific panel on Section 7434.  The moderator was Professor Leslie Book, of Villanova School of Law and the presenters were Stephen Olsen, of Gawthrop Greenwood, PC; and Mandi Matlock, of Texas RioGrande Legal Aid Inc., Austin, TX.  

Section 7434(a) provides: “If any person willfully files a fraudulent information return with respect to payments purported to be made to any other person, such other person may bring a civil action for damages against the person so filing such a return.”

The panel went through the surprisingly large amount of case law on this section to address a variety of common issues that arise in these lawsuits.   For a good overview of these issues see Stephen's useful blog post here.

http://taxprof.typepad.com/taxprof_blog/2017/09/suing-someone-for-a-false-information-return-.html

ABA Tax Section, Bryan Camp, Tax, Tax Practice And Procedure | Permalink

Comments

This is unfortunately such a common problem. Taxpayers are usually late when its time for them to get some recourse and the company's are long gone.

Posted by: Isai Cortez | Sep 21, 2017 7:40:01 AM

For another set of facts and circumstances see Cavoto v. Hayes, ND IL 08-cv-06957

Posted by: Steve Odem | Sep 22, 2017 9:37:32 AM