Income Tax Issues
Tax Opinions / Income Tax Issues / Memorandum Opinions

Rogers v. Commissioner
T.C. Memo. 2020-91

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Rogers v. Commissioner (T.C. Memo. 2020-91). The issue before the court in Rogers v. Commissioner was whether the petitioner-wife was eligible for innocent spouse relief pursuant to IRC § 6015(b), and, if not, whether she should be granted relief pursuant to IRC § 6015(f). A (Not So) Beautiful Day in the Neighborhood in Rogers v. Commissioner The petitioners, Mr. and Mrs. Rogers, have been married for over 50 years. At the time of trial, the petitioners were 78, and “have been and remain devoted to each other.” Though there was stress in their marriage, this was due, in large part to Mr. Rogers being a tax attorney. It appears, from the face of the opinion, that Mr. Rogers was not necessarily a “good” or “effective” tax attorney. In fact, the Tax Court notes that “[d]espite…

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

Cosio v. Commissioner
T.C. Memo. 2020-90

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2020-90). The primary issue before the court in Cosio v. Commissioner was whether the petitioner received a reasonable opportunity to present evidence pertaining to his tax liability for 2015, when all notices sent to the petitioner referenced his 2012 liability and his right to a hearing thereupon. Background to Cosio v. Commissioner From the limited facts set forth in the Tax Court opinion, the petitioner does not appear to have been a “model” taxpayer. Petitioner filed his 2015 return a month after the extended due date (though it’s not clear whether his return was actually on extension), which was bad enough, but he also failed to remit any payment with the return. The IRS assessed the tax a month later, and four months after the assessment, the IRS issued a…

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June 18, 2020