Procedural Issues
Abuse of Discretion

Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here. Background The petitioner did not file an income tax return for 2014, so the IRS prepared a substitute for return (SFR) for her pursuant to

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Scott St. Amand May 2, 2022
Procedural Issues
Abuse of Discretion

Bunton v. Commissioner
T.C. Memo. 2021-141

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Bunton v. Commissioner (T.C. Memo. 2021-141). The primary issue presented in Bunton was whether the IRS office of Appeals abused its discretion by sustaining a levy upon the taxpayers’ (read: tax protesters) state tax refund. Held: Not so much. Background to Bunton v. Commissioner The petitioners are tax protesters, who adopted the good ol’ “we’re not federal workers or them

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Scott St. Amand April 27, 2022
Procedural Issues
Abuse of Discretion

O’Donnell v. Commissioner
T.C. Memo. 2021-134

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of O’Donnell v. Commissioner (T.C. Memo. 2021-134). The primary issue presented in O’Donnell was whether the settlement officer abused his discretion in sustaining the collection action against a taxpayer who had a “blatant disregard for voluntary compliance.” Background to O’Donnell v. Commissioner Let me begin by saying that James O’Donnell is not a paragon of tax compliance. According to Judge Lauber,

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Scott St. Amand April 20, 2022
Income Tax Issues
Abuse of Discretion

Dodd v. Commissioner
T.C. Memo. 2021-118

On October 5, 2021, the Tax Court issued a Memorandum Opinion in the case of Dodd v. Commissioner (T.C. Memo. 2021-118). The primary issue presented in Dodd v. Commissioner were whether the petitioner was liable for the unpaid tax related to unreported IRC § 1231 gain Holding: Indeed she was. Background to Dodd v. Commissioner During 2013, the petitioner in Dodd v. Commissioner was employed as the office manager of a law firm in Washington,

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Scott St. Amand October 25, 2021
Procedural Issues
Abuse of Discretion

McCrory v. Commissioner
T.C. Memo. 2021-116

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of McCrory v. Commissioner (T.C. Memo. 2021-116). The primary issue presented in McCrory v. Commissioner was whether the IRS Whistleblower Office’s rejections of the petitioner’s claims were unsupported by the administrative record and were arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with the law. Background to Whistleblower Claims in McCrory v. Commissioner The petitioner submitted six Forms 211

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Scott St. Amand October 20, 2021
Procedural Issues
Abuse of Discretion

Kidz University Inc. v. Commissioner
T.C. Memo. 2021-101

On August 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kidz University Inc. v. Commissioner (T.C. Memo. 2021-101). The primary issues presented in Kidz University Inc. v. Commissioner were whether the settlement officer: (1) properly verified that the requirements of applicable law or administrative procedure were met; (2) considered any relevant issues Kidz University raised; and (3) considered whether any proposed collection action balances the need for the efficient collection of

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Scott St. Amand October 1, 2021
Procedural Issues
Abuse of Discretion

Abraham v. Commissioner
T.C. Memo. 2021-97

On August 3, 2021, the Tax Court issued a Memorandum Opinion in the case of Abraham v. Commissioner (T.C. Memo. 2021-97). The primary issue presented in Abraham v. Commissioner  was whether the settlement officer abused its discretion in rejecting the petitioners’ offer in compromise and by not performing a bankruptcy analysis. Initial Observations about Abraham v. Commissioner Father Abraham three wives—Hagar, Sarah, and Keteurah. Jerry Abraham had one wife. Her name was Debra. The Returns

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Scott St. Amand September 27, 2021
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Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here.

Read More »
Scott St. Amand May 2, 2022

Bunton v. Commissioner
T.C. Memo. 2021-141

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Bunton v. Commissioner (T.C. Memo. 2021-141). The primary issue presented in Bunton was whether the IRS office of Appeals abused its discretion by sustaining a levy upon the taxpayers’ (read: tax protesters) state tax refund.

Read More »
Scott St. Amand April 27, 2022

O’Donnell v. Commissioner
T.C. Memo. 2021-134

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of O’Donnell v. Commissioner (T.C. Memo. 2021-134). The primary issue presented in O’Donnell was whether the settlement officer abused his discretion in sustaining the collection action against a taxpayer who had a “blatant disregard for voluntary

Read More »
Scott St. Amand April 20, 2022

Dodd v. Commissioner
T.C. Memo. 2021-118

On October 5, 2021, the Tax Court issued a Memorandum Opinion in the case of Dodd v. Commissioner (T.C. Memo. 2021-118). The primary issue presented in Dodd v. Commissioner were whether the petitioner was liable for the unpaid tax related to unreported IRC § 1231 gain Holding: Indeed she was.

Read More »
Scott St. Amand October 25, 2021

McCrory v. Commissioner
T.C. Memo. 2021-116

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of McCrory v. Commissioner (T.C. Memo. 2021-116). The primary issue presented in McCrory v. Commissioner was whether the IRS Whistleblower Office’s rejections of the petitioner’s claims were unsupported by the administrative record and were arbitrary, capricious,

Read More »
Scott St. Amand October 20, 2021

Kidz University Inc. v. Commissioner
T.C. Memo. 2021-101

On August 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kidz University Inc. v. Commissioner (T.C. Memo. 2021-101). The primary issues presented in Kidz University Inc. v. Commissioner were whether the settlement officer: (1) properly verified that the requirements of applicable law or administrative procedure were

Read More »
Scott St. Amand October 1, 2021

Abraham v. Commissioner
T.C. Memo. 2021-97

On August 3, 2021, the Tax Court issued a Memorandum Opinion in the case of Abraham v. Commissioner (T.C. Memo. 2021-97). The primary issue presented in Abraham v. Commissioner  was whether the settlement officer abused its discretion in rejecting the petitioners’ offer in compromise and by not performing a bankruptcy

Read More »
Scott St. Amand September 27, 2021