The announcement on October 20, 2003, that the Internal Revenue Service was entering a non-acquiescence in the appellate court decision of McNamara v. Commissioner1 signaled that more cases would be filed in the long line of court decisions since Mizell v. Commissioner.2 Two more Tax Court cases3 have confirmed that the Internal Revenue Service is continuing to audit returns involving rental of land (and other property) to a family-owned entity and to assert self-employment tax liability on the rents involved.
Harl, Neil E.
"More Yet on Mizell,"
Agricultural Law Digest: Vol. 15
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol15/iss8/1