Doctor Loses His Challenge to Trust Fund Penalty Collection. No Abuse of Discretion by IRS.
The United Tax Court sustained a proposed IRS levy to collect trust fund recovery penalties from a doctor, whose medical practice failed to pay its employment taxes, finding that he was liable for the penalties and that there was no abuse of discretion by the IRS Appeals Office Settlement Officer; the court denied the doctor’s requests for interest abatement and remand.
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.