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

Accountant’s Law School Tuition Was Not a Deductible Expense

The United States Tax Court, declining to reconsider the validity of reg.section 1.162-5(b)(1), held that an accountant who prepared returns and provided other financial services for clients couldn’t deduct his tuition and fees for law school, finding that law school qualified him for a new trade or business as described in the regulation.

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.

EMMANUEL A. SANTOS,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2016-100

 

 

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

No Abuse of Discretion by Settlement Officer; the IRS Levy is Sustained

The United States Tax Court sustained a proposed levy action against an individual who claimed her 1991 bankruptcy discharge relieved her of paying future taxes; the court upheld the IRS’s determinations regarding her underlying tax liabilities and found that the settlement officer didn’t abuse his discretion in sustaining the collection action.

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.

GINN DOOSE A.K.A.VIRGINIA DOOSE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2016-89

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

No IRS Abuse of Discretion in Upholding Notice of Federal Tax Lien Filing

The  United States Tax Court held that the Appeals Office did not abuse its discretion when it issued a notice of determination rejecting an individual’s collection alternative and upholding its notice of federal tax lien filing.

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.

JUNE ASTER BAPTISTE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2016-4

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

 

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

Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing

The  United States Tax Court held that the IRS didn’t abuse its discretion by sustaining a proposed lien action against an individual to collect unpaid taxes and penalties, finding that the IRS settlement officer properly rejected the individual’s request for a face-to-face hearing because he didn’t provide requested documents and financial information.

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.

KENNETH A. MCRAE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-132

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

The United States Tax Court Upholds Notice of Federal Tax Lien Filing

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 determining to sustain a notice of federal tax lien filing against an individual, finding that Petitioner couldn’t challenge most of his underlying tax liabilities, he didn’t properly raise other issues during his hearing, and he didn’t show that overpayments of tax weren’t properly applied.

WALTER THORWALD SKALLERUP 3RD,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-48

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

No IRS Abuse of Discretion when Installment Agreement Does Not  Preclude Notice of Federal Tax Lien Filing

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 a summary opinion, held that the IRS did not abuse its discretion in a determination sustaining a notice of federal tax lien filing against a couple who had an installment agreement, but who had defaulted on prior agreements; the court also held that equitable estoppel should not be applied against the IRS to stop the lien filing.

KENNETH JOHN MELIKIAN AND SHARON KAYE MELIKIAN,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Summ. Op. 2014-114

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

The United States Tax Court Upholds Notice of Federal Tax Lien and no IRS Abuse of Discretion

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 upheld the filing of a notice of federal tax lien against a married couple because there was no dispute concerning the underlying tax liability and the IRS settlement officer did not abuse his discretion since he properly verified that all requirements of applicable law and administrative procedure had been met.

SPENCER HOSIE AND DIANE RICE HOSIE,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-246

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