Overview
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.