Abatement of Interest

Verghese v. Commissioner (T.C. Memo. 2021-70)

On June 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Verghese v. Commissioner (T.C. Memo. 2021-70). The primary issues presented in Verghese were (1) whether, under IRC § 6404(a) the petitioners are entitled to abatement on the basis of principles of fairness, and (2) whether under IRC § 6404(e) the IRS engaged in ministerial or managerial acts that constituted unreasonable delay for which the petitioners’ abatement request should be granted.

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Taxing, Briefly
Abuse of Discretion

Taxing, Briefly: The IRS Collection Process

The Basic Principles of Collection In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in the IRS collection process is assessment. The IRS cannot collect a tax until it has assessed it. There are a bevy of rules surrounding assessments.  In general, the

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Abuse of Discretion

Barnes v. Commissioner (T.C. Memo. 2021-49)

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Barnes v. Commissioner (T.C. Memo. 2021-49). The primary issues presented in Barnes were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax liability had been discharged in bankruptcy, whether the IRS abused its discretion in sustaining a Notice of Federal Tax Lien as to the 2003 liability. Background The

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Abuse of Discretion

American Limousines, Inc. v. Commissioner (T.C. Memo. 2021-36)

On March 24, 2021, the Tax Court issued a Memorandum Opinion in the case of American Limousines, Inc. v. Commissioner (T.C. Memo. 2021-36). The primary issues presented in American Limousines were whether the IRS abused its discretion in rejecting an installment agreement (that the petitioner could not fund) and whether the IRS abused its discretion in refusing to classify the petitioner’s account as currently not collectible. Background The petitioner is liable for unpaid employment taxes

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Abuse of Discretion

Siebert v. Commissioner (T.C. Memo. 2021-34)

On March 15, 2021, the Tax Court issued a Memorandum Opinion in the case of Siebert v. Commissioner (T.C. Memo. 2021-34). The primary issue presented in Siebert was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal I am a big believer in karma.  The petitioners may or may not have had this decision coming.  Here’s a brief summary of why Appeals denied their request for

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Abuse of Discretion

Smith v. Commissioner (T.C. Memo. 2021-29)

On March 10, 2021, the Tax Court issued a Memorandum Opinion in the case of Smith v. Commissioner (T.C. Memo. 2021-29). The primary issues presented in Smith were whether a photocopy of an original purported return, for which the IRS has no record and on which the petitioner expects the IRS to act in making a refund, purports to be a return of income tax, and whether the petitioner was liable for the IRC §

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Abuse of Discretion

McCrory v. Commissioner (156 T.C. No. 6)

On March 2, 2021, the Tax Court issued its opinion in McCrory v. Commissioner, 156 T.C. No. 6. The underlying issue presented in McCrory was whether the preliminary award recommendation issued by the IRS’s Whistleblower Office under IRC § 7623(a) constitutes a binding “determination” within the meaning of IRC § 7623(b)(4).  Not so much. Procedural Background The petitioner filed 21 Forms 211 (Application for Award for Original Information) with the IRS’s Whistleblower Office (WBO), alleging

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Verghese v. Commissioner (T.C. Memo. 2021-70)

On June 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Verghese v. Commissioner (T.C. Memo. 2021-70). The primary issues presented in Verghese were (1) whether, under IRC § 6404(a) the petitioners are entitled to abatement on the basis of principles of fairness, and (2) whether

Read More »

Taxing, Briefly: The IRS Collection Process

The Basic Principles of Collection In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in the IRS collection

Read More »

Barnes v. Commissioner (T.C. Memo. 2021-49)

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Barnes v. Commissioner (T.C. Memo. 2021-49). The primary issues presented in Barnes were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax liability had

Read More »

American Limousines, Inc. v. Commissioner (T.C. Memo. 2021-36)

On March 24, 2021, the Tax Court issued a Memorandum Opinion in the case of American Limousines, Inc. v. Commissioner (T.C. Memo. 2021-36). The primary issues presented in American Limousines were whether the IRS abused its discretion in rejecting an installment agreement (that the petitioner could not fund) and whether

Read More »

Siebert v. Commissioner (T.C. Memo. 2021-34)

On March 15, 2021, the Tax Court issued a Memorandum Opinion in the case of Siebert v. Commissioner (T.C. Memo. 2021-34). The primary issue presented in Siebert was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal I am a big

Read More »

Smith v. Commissioner (T.C. Memo. 2021-29)

On March 10, 2021, the Tax Court issued a Memorandum Opinion in the case of Smith v. Commissioner (T.C. Memo. 2021-29). The primary issues presented in Smith were whether a photocopy of an original purported return, for which the IRS has no record and on which the petitioner expects the

Read More »

McCrory v. Commissioner (156 T.C. No. 6)

On March 2, 2021, the Tax Court issued its opinion in McCrory v. Commissioner, 156 T.C. No. 6. The underlying issue presented in McCrory was whether the preliminary award recommendation issued by the IRS’s Whistleblower Office under IRC § 7623(a) constitutes a binding “determination” within the meaning of IRC §

Read More »