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

Individual With Unreported Unemployment Income Denied Spousal Relief

The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income unemployment compensation the husband received; the court denied the husband’s request for innocent spouse relief, rejecting his unsupported claim that his estranged wife received and cashed the checks without his knowledge.

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.

ALBERT ARIAS AGUDELO,
Petitioner,
AND CECILIA ARIAS,
Intervenor
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-124