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

The United States Tax Court Held No IRS Abuse of Discretion in Sustaining Federal Tax Lien Filing

The Tax Court held that a settlement officer in the IRS Appeals Office didn’t abuse her discretion by refusing to consider collection alternatives and sustaining a notice of federal tax lien filing against an individual who failed to file returns for many years, who didn’t provide requested financial information, and who refused to participate in the 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.

AMBAWALAGE S. SILVA,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-229

 

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

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

United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion

The  United States Tax Court found no IRS Abuse of Discretion by an Appeals Settlement Officer and upheld IRS lien and levy actions against an individual who promoted and sold abusive tax schemes, finding that she wasn’t entitled to challenge the underlying liabilities because the individual didn’t participate in the collection proceedings or provide a collection alternative.

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.

KATHLEEN KAHN,
Petitioner(s),
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

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

No IRS Abuse of Discretion in Denying Non-compliant Couple’s Installment Agreement

The United States Tax Court held that an IRS settlement officer didn’t abuse her discretion by rejecting a couple’s proposed installment agreement and sustaining a proposed levy action, finding that the couple failed to make sufficient estimated tax payments, was not in compliance with current tax obligations, and 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.

ANDREW M. HULL AND VICKIE J. HULL,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-86

 

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

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 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

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

The United States Tax Court Finds No Abuse of Discretion by Appeals Settlement Officer Sustaining Federal Tax Lien

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 a settlement officer did not abuse her discretion by denying a collection alternative and sustaining a federal tax lien against an individual, finding that the individual failed to provide evidence disputing his tax liabilities and failed to provide requested financial information.

JAMES A. WALKER, P.A.,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-187