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

IRS Abuse of Discretion by Sustaining Levy; Case Remanded to Appeals for a Supplemental  Hearing

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 abused its discretion by sustaining a levy when a sculptor refused to enter an installment agreement conditioned on the filing of a notice of tax lien, finding that the appeals officer didn’t balance the need for efficient collection against concern that the collection action be no more intrusive than necessary. The court remanded the case to the IRS Appeals Office for a supplemental collection due process hearing.

JAMES B. BUDISH,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-239

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

IRS Abuse of Discretion in Collection Due Process Hearing Results in Attorney Fees Award. Taxpayer wins big!

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The United States Tax Court, in an unpublished order, granted an individual an award of attorney fees and litigation costs after determining that an IRS appeals officer abused his discretion in her collection due process hearing and held that the IRS could not proceed with collection of her unpaid taxes.

JURATE ANTIOCO,
Petitioner(s),
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

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

The United States Tax Court Upheld a Levy Against Charitable Foundation to Collect Penalty

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 IRS appeals officer didn’t abuse his discretion when he sustained a proposed levy against a nonexempt charitable trust treated as a foundation to collect penalties assessed against the foundation for failing to timely file a return, finding that proper administrative and statutory procedures were followed.

GRACE FOUNDATION, R. S. OHENDALSKI, TRUSTEE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-229