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

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.

IRS Collection Actions Were Abuse of Discretion Where the Settlement Officer Used Wrong Address: In Talbot v. Comm’r, T.C. Memo. 2016-191, the Tax Court determined that an IRS settlement officer (SO) abused her discretion in sustaining a levy and notice of federal tax lien for three of a taxpayer’s seven tax years because she had failed to properly verify that deficiency notices had been mailed to the taxpayer’s last known address for those years. The court noted the SO relied solely on the IRS’s certified mailing list, which contained an incorrect address for the taxpayer.

ROBERT TALBOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

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

Unsubstantiated Business Deductions Denied; Penalties Upheld

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 State Tax Court, upholding accuracy-related penalties, sustained the IRS’s disallowance of an individual’s deductions for unsubstantiated employee business expenses for his work with a publishing company but allowed the individual to deduct mileage expenses for traveling to county courthouses around the state to build his law practice.
MARTY DALE MARTIN,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent
 
T.C. Memo. 2016-189

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

Collection Action Against Couple Was Proper, United States Tax Court Says

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 didn’t abuse its discretion in sustaining a collection action against a couple that reported no tax liability and claimed deductions for charitable contributions, the business use of their home, and $473,309 in casualty or theft losses, finding that the couple failed to participate in their Collection Due Process hearing.

ROBERT CARTER, JR. AND LOLA CARTER,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Summ. Op. 2016-38

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

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

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

 

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