Procedural Issues
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 v. Commissioner 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 to McCrory v. Commissioner The petitioner filed 21 Forms 211 (Application for Award for Original Information) with

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Scott St. Amand March 2, 2021
Procedural Issues
Abuse of Discretion

Boettcher v. Commissioner
T.C. Memo. 2021-4

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Boettcher v. Commissioner (T.C. Memo. 2021-3). The issue presented in Boettcher v. Commissioner was whether the settlement officer failed to properly consider the installment agreement requested by the petitioners. Background to Boettcher v. Commissioner Petitioner-husband was a news-correspondent-turned-college-professor and petitioner-wife was an attorney (likely not a tax attorney, as you’ll see).  The petitioners delinquently filed their tax returns, but, apparently,

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Scott St. Amand January 12, 2021
Procedural Issues
Abuse of Discretion

Kennedy v. Commissioner (T.C. Memo. 2021-3)

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kennedy v. Commissioner (T.C. Memo. 2021-3). The issue presented in Kelley was whether the IRS’s whistleblower office abused its discretion in denying the petitioner’s claims. Background The petitioner claimed that three subsidiaries of a taxpayer owed a middling $150m in unpaid excise taxes, penalties, and interest to Uncle Sam.  The IRS Whistleblower Office (WBO) reviewed the claim, and to everyone’s

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Scott St. Amand January 12, 2021
Procedural Issues
Abuse of Discretion

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

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Scott St. Amand October 8, 2020
Procedural Issues
Abuse of Discretion

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

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Scott St. Amand October 8, 2020
Procedural Issues
Abuse of Discretion

Neal v. Commissioner
T.C. Memo. 2020-138

On October 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Neal v. Commissioner (T.C. Memo. 2020-138). The issue before the court in Neal v. Commissioner was whether the IRS Whistleblower Office abused its discretion in failing to foreword the petitioner’s Form 211 to Exam, when the target’s returns were already being audited, and another whistleblower had already whistleblown against the target for the same tax year. Republication of Neal v.

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Scott St. Amand October 5, 2020
Procedural Issues
Abuse of Discretion

Stevenson v. Commissioner
T.C. Memo. 2020-137

On September 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Stevenson v. Commissioner (T.C. Memo. 2020-137). The issue before the court in Stevenson v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting the petitioner’s claim on the ground that he did not provide information regarding any Federal tax violation. Background to Stevenson v. Commissioner Although there are some pro se petitioners who have surprised me with

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Scott St. Amand September 30, 2020
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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 v. Commissioner 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

Read More »
Scott St. Amand March 2, 2021

Boettcher v. Commissioner
T.C. Memo. 2021-4

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Boettcher v. Commissioner (T.C. Memo. 2021-3). The issue presented in Boettcher v. Commissioner was whether the settlement officer failed to properly consider the installment agreement requested by the petitioners. Background to Boettcher v. Commissioner Petitioner-husband

Read More »
Scott St. Amand January 12, 2021

Kennedy v. Commissioner (T.C. Memo. 2021-3)

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kennedy v. Commissioner (T.C. Memo. 2021-3). The issue presented in Kelley was whether the IRS’s whistleblower office abused its discretion in denying the petitioner’s claims. Background The petitioner claimed that three subsidiaries of a taxpayer

Read More »
Scott St. Amand January 12, 2021

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

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Scott St. Amand October 8, 2020

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

Read More »
Scott St. Amand October 8, 2020

Neal v. Commissioner
T.C. Memo. 2020-138

On October 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Neal v. Commissioner (T.C. Memo. 2020-138). The issue before the court in Neal v. Commissioner was whether the IRS Whistleblower Office abused its discretion in failing to foreword the petitioner’s Form 211 to Exam, when

Read More »
Scott St. Amand October 5, 2020

Stevenson v. Commissioner
T.C. Memo. 2020-137

On September 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Stevenson v. Commissioner (T.C. Memo. 2020-137). The issue before the court in Stevenson v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting the petitioner’s claim on the ground that he did

Read More »
Scott St. Amand September 30, 2020