Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Nguyen v. Commissioner
T.C. Memo. 2020-96

On June 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Nguyen v. Commissioner (T.C. Memo. 2020-96). The basic, threshold issue before the court in Nguyen v. Commissioner was whether the petitioner may challenge his underlying liability in the Tax Court. Brief Background to Nguyen v. Commissioner the IRS sent, by certified mail, a notice of deficiency for the years in issue to the petitioner at his last-known address. The notice included IRC § 6662(a) accuracy-related penalties. An IRS certified mail list bears a U.S. Postal Service (USPS) stamp dated the day of mailing, and the envelope addressed to the petitioner’s last-known address was stamped by the USPS to show that the item was unclaimed and the USPS was unable to forward it. The IRS assessed the penalties and filed a NFTL, mailed to the petitioner (at his last known address), which the petitioner received, and…

1 Comment
June 30, 2020
Income Tax Issues
Tax Opinions / Income Tax Issues / Memorandum Opinions

Bethune v. Commissioner
T.C. Memo. 2020-96

On June 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Bethune v. Commissioner (T.C. Memo. 2020-96). The primary issue before the court in Bethune v. Commissioner was whether an official signed statement by the custodial parent giving up the right to claim the child as a dependent on his tax return, which statement was not attached to the noncustodial parent’s return, would support a dependency exemption deduction, the child tax credit, and head of household status. Background in Bethune v. Commissioner The petitioner timely filed her 2014 return, claiming two of her four children as dependents. The petitioner’s ex-husband, likewise, timely filed his 2014 return, claiming the very same children as dependents. No Form 8823 was attached to the petitioner’s return, even though the petitioner was not at that time the custodial parent of the two children. In June 2015, just months after filing the…

0 Comments
June 30, 2020