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

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

Income Tax Return Preparer Liable for Deficiencies, Fraud Penalties

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 an income tax return preparer underreported her income, overstated her tax withholdings, and is liable for the 75% civil fraud penalties, finding that her failure to respond to the affirmative allegations in the IRS’s answer to her petition resulted in deemed admissions that supported her liability for the deficiencies and fraud penalties.

YVONNE K. YOUNG,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-18