Britney Spears is fighting the IRS over $721,000 in tax deficiencies and penalties, arguing the agency wrongly adjusted her share of flow-through income from her business and disallowed an itemized deduction for medical and dental expenses.
The deficiency is a result of the IRS’s $1.4 million adjustment to Shiloh Standing Inc.'s taxable income for 2021 after the agency disallowed several of the music company’s business expenses, Spears said in a petition filed with the US Tax Court.
Shiloh Standing is an S corporation owned by Spears and started by her father, Jamie Spears. The business partakes in “performing arts and entertainment,” according to the petition filed Dec. 18.
Spears also took issue with the penalty determination under IRC Section 6662(a), arguing that any alleged tax underpayment wasn’t done in bad faith. She also alleged the IRS failed to obtain supervisory approval for the asserted penalties as required under IRC section 6751(b).
The IRS said it doesn’t comment on pending litigation.
Caplin & Drysdale Chartered represents Spears.
The case is Spears v. Commissioner, T.C., No. 16465-25, petition filed 12/18/25.
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