Federal Tax Update for the Week of January 18, 2010

1. Swiss Court Finds UBS Disclosure Unlawful 
(Tax Analysts; 1/11/2010)

2. District Court Will Not Reconsider Decision Refusing to Compel Production of Tax Returns by Individuals Claiming to be FedEx Employees
(In re: FedEx Ground Package System Inc.; USDC N Ind, 2010)

3. IRS Databases Should Not Be Accessed to Investigate Taxpayer's Representatives
(ILM 201001019; 10/12/2009, rel. 1/8/2010)

4. Gift Tax Consequences of Proposed Disclaimers
(LTR 201001007; 9/14/2009, rel. 1/8/2010)

5. Payment of Former Wife's Legal Fees Not Deductible as Alimony
(Michael Raymond Glatfelter Sr. v. Commissioner;  T.C. Summ. Op. 2010-2) (

6. Tax Court Lacks Jurisdiction to Determine Partners' Outside Basis
(Petaluma FX Partners LLC;  No. 08-1356, D.C. Cir. Jan. 12, 2010) 

7. Uncertain  Effects of Estate Tax Repeal
(Tax Analysts; 1/14/2010)

8. Individual Improperly Relied on Return Preparer; Penalties Upheld
(Patricia A. Kelly v. Commissioner ; T.C. Summ. Op. 2010-4) 

9. Taxpayers Can Rely on Limited Partner Employment Tax Regs
(Speech by Dianna Miosi; IRS Office of Associate Chief Counsel; Tax Analysts, 1/15/2010)
 
10. Court Dismisses Suit Challenging Tax on Income from Cancelled Debt
Linda Berkery v. Commissioner ;  USDC E Pa,  No. 2:09-cv-04944) 

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