
TWG’s Estate and Tax Attorney Matthew Schippers has had his third article published in the Journal of Accountancy. The journal published Schippers’ article, “
Court holds refund claims were not duly filed,” in the Tax Matters section of its April/May 2021 Issue.
In the article, Schippers analyzed a case decided by the Court of Federal Claims in which the married plaintiffs, Mr. George P. Brown and Mrs. Ruth Hunt-Brown, were denied tax-refund claims from 2015 and 2017 because they failed to sign their amended tax returns of those respective years.
Schippers found the Brown case noteworthy in analyzing the requirements for refund claims and reached out to the Journal of Accountancy’s editor of Tax Matters to propose summarizing the case.
Schippers has previously written articles summarizing cases for the Journal of Accountancy, including “
Tax Court determines value of remainder interest of a NIMCRUT” and “
Goodwill not distributed to sole shareholder.” His fourth article for the journal was published this month. To read about his latest article, check the News page on TWG’s website in a few weeks.