Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Lord Pope v. Commissioner
T.C. Memo. 2020-62

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Pope v. Commissioner (T.C. Memo. 2020-62). The basic issue before the court in Pope was whether the Tax Court lacks jurisdiction to redetermine a deficiency under IRC § 6213(a) when no deficiency was determined but which determination reduces the petitioners’ claimed entitlement to a refund. Background to Pope v. Commissioner Nothing against Judge Lauber – I genuinely appreciate his no “fluff,” straight-to-the-point opinions – but I wish Judge Holmes would have been assigned this case. He would have had a field day with Lord S. Pope. As is, the opinion is deferential to Lord Pope, though reading between the lines of the facts, this deference may be a tad unwarranted. Lord Pope is a “supervisor,” at least that is what he listed as his occupation on his 2017 Form 1040. With a name as evocative…

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May 18, 2020
Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Nesbitt v. Commissioner
T.C. Memo. 2020-61

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Nesbitt v. Commissioner (T.C. Memo. 2020-61). The basic issue before the court in Nesbitt v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and rejecting a proposed collection alternative on the grounds that the petitioners failed to provide sufficient information, which information was requested multiple times by the IRS. Procedural Background to Nesbitt v. Commissioner Petitioners received a Notice of Intent to Levy (and Right to CDP Hearing) and requested a CDP hearing using a Form 12153 (Request for CDP Hearing). The petitioners indicated that they were interested in an installment agreement (IA) as a collection alternative. In advance of the CDP hearing, the IRS advised petitioners that, to consider an IA, they needed to provide (1) a completed Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals),…

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May 18, 2020
Procedural Issues
Memorandum Opinions / Procedural Issues / Tax Opinions

Richlin v. Commissioner
T.C. Memo. 2020-60

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Richlin v. Commissioner (T.C. Memo. 2020-60). The issues before the court in Richlin v. Commissioner were (1) whether Form 12257 (Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action) is a binding contract between the petitioner and the IRS; (2) whether IRM 8.22.9.13 prohibits rescission of a Form 12257; (3) whether the IRS is equitably estopped from making a determination contrary to the terms of the Form 12257; (4) whether the IRS erred as a matter of law in allocating estimated payments of tax to husband’s account through reference to petitioner’s premarital agreement with husband. Summary of Decision in Richlin v. Commissioner The petitioner and her late husband, H, filed a joint return for 2005 and elected to apply the overpayment…

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May 18, 2020