IRS Concession Not a Settlement for Qualified Offer


M. Todd Welty said that the Ninth Circuit’s Knudsen v. Commissioner ruling, that a unilateral concession by the IRS was not a settlement for the purposes of an attorney fee award following a qualified offer, prevents the IRS from waiting until after trial to evaluate its case. Otherwise, « if the IRS did not think the trial went well, it could unilaterally concede and avoid paying fees and costs to the taxpayer, » Mr. Welty noted.