Golditch v. Commissioner T.C. Memo. 2022-26
On March 29, 2022, the Tax Court issued a Memorandum Opinion in the case of Golditch v. Commissioner (T.C. Memo. 2022-26). The primary issues presented in Golditch v. Commissioner were (i) whether the taxpayer was permitted to challenge his underlying tax liability at CDP hearing; (ii) whether the taxpayer’s argument that liabilities were not properly assessed because substitutes for return were invalid was frivolous; and (iii) whether the imposition of frivolous position penalty on taxpayer was warranted. Held: Oh, Jason, frivolity will get you nowhere…especially with Judge Lauber presiding… Background to Golditch v. Commissioner Judge Lauber leads with this ignominious line, which never bodes well for the petitioner: Petitioner is a serial nonfiler.[1] The many years for which he failed to file Federal income tax returns include 2011 and 2012. The IRS prepared for each year a substitute for return (SFR) that met the requirements of IRC § 6020(b). The…