August 25, 2020 | Briefly Taxing

Rivas v. Commissioner
T.C. Memo. 2020-124

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Rivas v. Commissioner (T.C. Memo. 2020-124). The primary issue before the court in Rivas v. Commissioner was whether the petitioner timely filed her petition. Spoiler alert: she didn’t. Background to Rivas v. Commissioner The IRS mailed a notice of deficiency by certified mail petitioner on May 21, 2019. The notice of deficiency was sent both to the petitioner’s last known address, which was the same address as the one that the petitioner provided as her address on the petition that she filed with the court. The petitioner does not challenge the receipt of the notice of deficiency, instead she argues that her attorney “dropped the petition in the United States mail drop box on the night of August 19, 2019.” Given the time that the attorney allegedly deposited the petition in the drop box, the…

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August 25, 2020

Tax Opinions / Income Tax Issues / Memorandum Opinions

Swanberg v. Commissioner
T.C. Memo. 2020-123

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Swanberg v. Commissioner (T.C. Memo. 2020-123). The primary issue before the court in Swanberg v. Commissioner was whether the IRS abused its discretion in failing to consider the petitioner’s prior year credits in determining liability for the year under examination. Availability of Credit in Swanberg v. Commissioner If your client’s primary argument to avoid liability in year at issue is to claim that the IRS failed to apply prior year’s credits, it is incumbent to check first that your client actually has said credits. Of course, when a taxpayer appears pro se, all bets are off. The petitioner filed his 2013 Form 1040 but failed to pay the tax shown as due. The IRS assessed the liability and issued a Notice of Intent to Levy and Notice of Your Right to a Hearing. Timely requested…

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August 25, 2020