---
title: Kostelanetz Files Amicus Brief in U.S. Tax Court
description: Kostelanetz LLP has filed an amicus brief on behalf of the Center for Taxpayer Rights…
---

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# [Kostelanetz Files Amicus Brief in U.S. Tax Court](https://kostelanetz.com/news/kostelanetz-files-amicus-brief-in-u-s-tax-court)

 Written by [Kostelanetz LLP](https://kostelanetz.com/news/author/kostelanetz-llp) | May 7, 2024

[Kostelanetz LLP](https://kostelanetz.com/) has filed an [amicus brief](https://kostelanetz.com/wp-content/uploads/2024/05/Groves-Amicus-Brief.pdf) on behalf of [the Center for Taxpayer Rights](https://taxpayer-rights.org/) in support of petitioner Philip G. Groves in *Groves v. Commissioner,* T.C. No. 9974-22L, a case involving the IRS’s assessment of tax penalties. The petitioner is challenging penalty liability on the ground that the IRS did not give notice of the penalty computation as required by I.R.C. § 6751(a). While *Groves* involves tax shelter promoter penalties, its core issue is much broader and highlights that the notice of a penalty computation requirement is essential to fairness and effective tax administration. Kostelanetz argues that penalty computations are necessary to allow taxpyaers to evaluate the accuracy of the penalty and further requires the IRS to “show its work” and to catch its own mistakes before making assessments.

The Kostelanetz team included [Megan L. Brackney](https://kostelanetz.com/profile/megan-l-brackney/), [Andrew Weiner](https://kostelanetz.com/profile/andrew-weiner/), [Maxwell Brown](https://kostelanetz.com/profile/maxwell-brown/), and [Liz Grant](https://kostelanetz.com/profile/liz-grant/).

[View full post](https://kostelanetz.com/news/kostelanetz-files-amicus-brief-in-u-s-tax-court)

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