United States Tax Court Decision for the Week – You be the Judge

United States Postal  Postmark Used to Decide Whether Petition Was Timely

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court dismissed for lack of jurisdiction an individual’s untimely petition challenging a deficiency, finding that a timely postmark from the postage software the individual used must be disregarded in favor of the U.S. Postal Service postmark that indicated the petition was mailed the day after the United States Tax Court filing due date.

JOSEPH SANCHEZ,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-223

United States Tax Court Decision for the Week – You be the Judge

The Statute of Limitations Period Bars IRS’s Lien Collection Efforts

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that an Appeals Office IRS settlement officer improperly sustained a notice of federal tax lien to recover a trust fund recovery penalty against an individual, finding that collection was barred because the 10-year limitations period in Code section 6502 had expired and was not tolled by the individual taxpayer’s frequent trips outside the United States.

KIM REINHART,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent.

T.C. Memo. 2014-218

United States Tax Court Decision for the Week – You be the Judge

The United States Tax Court finds no IRS Abuse of Discretion by Denying “Currently not Collectible” and other Collection Alternatives and Sustains the Filing of Federal Tax Lien Against an Individual

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that the IRS Appeals Office didn’t abuse its discretion in denying an individual “currently not collectible” status and other collection alternatives presented, or in sustaining the filing of a notice of federal tax lien and proposed levy action against the individual, who failed to file delinquent income tax returns and provide requested financial documents.

BRIAN R. CUNNINGHAM,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-200