Lemay v. Commissioner
T.C. Memo. 2020-59

On May 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Lemay v. Commissioner (T.C. Memo. 2020-59). The primary issue before the court in Lemay v. Commissioner was whether petitioner is liable for a penalty under IRC § 6700 (promoting abusive tax shelters, etc.) for consistently promoting a tax avoidance scheme that everyone and their mother told him (and that he objectively knew himself) to be contrary to the law. (This case is the companion case (tried together) of Davison v. Commissioner (T.C. Memo. 2020-57), and, as in Davison, the Tax Court found, without great difficulty, that the petitioner was liable for penalties under IRC § 6700.)

Cross-Reference to Companion Case in Lemay v. Commissioner

The facts and analysis of Lemay are identical to those in Davison v. Commissioner (T.C. Memo. 2020-57), which can be found here. For that reason, I will not duplicate them here.

(T.C. Memo. 2020-59) Lemay v. Commissioner

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