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

Expiration of Statute of Limitations Period Prevents IRS Collection of Tax Debt

The United States Tax Court held that the IRS can’t collect an individual’s unpaid taxes because the statute of limitations for collection expired, finding that the IRS, which conceded that the account transcript was inaccurate, failed to establish that an installment agreement was entered along with a waiver to extend the limitations period.

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.

PAUL W. GRAUER,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2016-52

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

United States Tax Court Sustains Lien and Levy to Collect Company’s Unpaid Employment Taxes

The United States Tax Court held that the IRS Appeals Office did not abuse its discretion by sustaining the filing of a notice of federal tax lien and a proposed levy against a company for unpaid employment taxes, finding that the company wasn’t entitled to challenge the underlying tax liabilities because it had a prior opportunity to do so.

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.

LG KENDRICK, LLC,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2016-22

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

United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion

The United States Tax Court held that an IRS settlement officer in the Appeals Office didn’t abuse his discretion by rejecting a couple’s proposed installment agreement and sustaining a levy action against them because they had sufficient equity in their assets to pay the taxes, they failed to offer acceptable collection alternatives, and they had a history of noncompliance.

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.

RANDY TILLERY AND RACHEL BENATOR,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-170

 

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

IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says

The United States Tax Court held that an IRS settlement officer deprived an individual of a fair collection due process hearing under sections 6330 and 6320 and found that the settlement officer acted arbitrarily and capriciously in deciding to proceed with a collection action; the court remanded the case to Appeals for a new Collection Due Process 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.

SCOTT E. CHARNAS,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-153