PDF/Printer Friendly Version On February 8, Ohio’s Tenth District Court of Appeals issued its decision in Columbus City Schools Board of Education v. Franklin County Board of Revision, 2022-Ohio-355. The court determined that the Ohio Board of Tax Appeals (“BTA”) had incorrectly allocated the value of each of two parcels of real property between the land and the improvements thereon. The Tenth District Court of Appeals decision involved two parcels in Columbus, Ohio, both co

PDF/Printer Friendly Version In FY2011, the Internal Revenue Service (IRS) spent $5.5 billion in enforcement-related activities. Since FY2011, this has declined in every year through FY2019, when the IRS spent $4.6 billion on such activities. In FY2020, the IRS budget for enforcement activities began to rise and was $4.8 billion. Because of the pandemic, this increase was not very visible to the public. To close the real or imagined “tax gap,” the Build Back Better Act (H.