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.

The United States Tax Court upheld additions to tax under section 6651 and section 6654 against an individual who failed to pay income tax for three years, and imposed a $10,000 penalty under section 6673(a)(1), finding that the individual brought suit to delay collection and made frivolous arguments.

DAVID K. WINTERROTH,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2014-28

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