Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Worthington v. Commissioner
T.C. Memo. 2020-141

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Worthington v. Commissioner (T.C. Memo. 2020-141). The issue before the court in Worthington v. Commissioner was whether the IRS’s whistleblower office abused its discretion in denying or rejecting the petitioner’s claim. Not a Propitious Beginning to Worthington v. Commissioner In mid-November 2018, the petitioner filed a claim against John Worthington.  The trouble was, the petitioner was John Worthington.  Just like sitting in the corner sulking at the Buckner nuptials, John brought attention to himself under rather unflattering circumstances.  He forgot rule number six – draw attention to yourself, but on your own terms. Correcting Course The target is a bit amorphous, which is perhaps why the IRS had such trouble reviewing and passing along the petitioner’s claim.  The target is a “product of interlocal agreements” in which the “component entities” are county law enforcement agencies. …

0 Comments
October 8, 2020
Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Spagnoletti v. Commissioner
T.C. Memo. 2020-140

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Spagnoletti v. Commissioner (T.C. Memo. 2020-140). The issue before the court in Spagnoletti v. Commissioner was whether the IRS abused its discretion in sustaining the proposed levy when it denied the petitioner’s request, who requested to full pay his liability in four payments but failed to submit financial documentation. Background to Spagnoletti v. Commissioner The petitioner (an attorney) filed delinquent Federal income tax returns for 2015 and 2016 and did not pay the full amount of tax shown as due on either return. The IRS assessed the tax shown as due plus additions to tax for failure to timely file, failure to timely pay, and failure to pay estimated tax.  The IRS sent the petitioner a Notice of Intent to Levy and Notice of Your Rights to a Hearing. Petitioner timely requested a CDP hearing,…

0 Comments
October 8, 2020
Procedural Issues
Tax Opinions / Memorandum Opinions / Procedural Issues

Doyle v. Commissioner
T.C. Memo. 2020-139

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Doyle v. Commissioner (T.C. Memo. 2020-139). The issue before the court in Doyle v. Commissionerwas whether the IRS’s Whistleblower Office abused its discretion in issuing a determination which denied the petitioners’ two whistleblower claims based on the ground that the IRS took no action based on the information that the petitioners provided, even though the Criminal Investigative Division was unclear whether or not it was working with the petitioners to investigate the target. Background to Doyle v. Commissioner The petitioners filed two Forms 211 (Application for Award for Original Information) alleging that the target failed to comply with the requirements of section 501(c)(3) for tax-exempt organizations; that the target accepted foreign funds transfers as a “foreign agent,” thereby vitiating charitable tax-exempt protection; and that the target made material misrepresentations to the IRS and to other…

0 Comments
October 8, 2020