---
title: Lawrence A. Sannicandro Quoted In Tax Notes Article Entitled “There May Be a Few Ways to Improve Tax Court Limited Appearances”
description: Lawrence (Larry) A. Sannicandro was quoted in a recent Tax Notes article entitled “There May…
---

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# [Lawrence A. Sannicandro Quoted In Tax Notes Article Entitled “There May Be a Few Ways to Improve Tax Court Limited Appearances”](https://kostelanetz.com/news/lawrence-a-sannicandro-quoted-in-tax-notes-article-entitled-there-may-be-a-few-ways-to-improve-tax-court-limited-appearances)

 Written by [Kostelanetz LLP](https://kostelanetz.com/news/author/kostelanetz-llp) | Feb 3, 2021

Lawrence (Larry) A. Sannicandro was quoted in a recent *Tax Notes* article entitled “There May Be a Few Ways to Improve Tax Court Limited Appearances,” published on February 3, 2021. Sannicandro advocates for issue-based representation in proceedings before the United States Court to allow the court to more easily hear important procedural tax issues.

The article notes:

*“Lawrence Sannicandro of Kostelanetz & Fink LLP said that issue-specific representations could*  
*help the Tax Court evaluate legal questions that often arise for pro se petitioners, like collection*  
*due process overpayment refund jurisdiction. He already participated in the litigation that*  
*revolutionized courts’ approach to the IRS penalty approval process.*

*Sannicandro said another change that could make things easier for practitioners seeking to help*  
*unrepresented petitioners would be to formalize the notice of completion mentioned in the*  
*court’s most recent FAQ. Hopefully, he noted, the Tax Court will create specific procedures for*  
*notices of completion that end limited appearances.*

*Formalizing the notice of completion would also help make subject-specific limited appearances*  
*more appealing, to the benefit of the petitioners, the IRS, and the court, according to*  
*Sannicandro.”*

Click [here](https://www.taxnotes.com/tax-notes-today-federal/litigation-and-appeals/there-may-be-few-ways-improve-tax-court-limited-appearances/2021/02/03/2r3tj) to read the full article

[View full post](https://kostelanetz.com/news/lawrence-a-sannicandro-quoted-in-tax-notes-article-entitled-there-may-be-a-few-ways-to-improve-tax-court-limited-appearances)

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