Procedural Issues
Abuse of Discretion

Neal v. Commissioner
T.C. Memo. 2020-135

On September 28, 2020, the Tax Court issued a Memorandum Opinion in the case of Neal v. Commissioner (T.C. Memo. 2020-135). The issues before the court in Neal v. Commissioner were whether the IRS’s Whistleblower Office abused its discretion when it determined (a) that the petitioner’s claim should not be forwarded to Exam; (b) that the information provided did not result in the collection of any proceeds; and (c) as such, the petitioner was not

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Scott St. Amand September 28, 2020
Procedural Issues
"Stand-Alone" Innocent Spouse Cases

Sutherland v. Commissioner
155 T.C. No. 6

On September 8, 2020, the Tax Court issued its opinion in Sutherland v. Commissioner (155 T.C. No. 6). The primary issues presented in Sutherland v. Commissioner were whether IRC § 6015(e)(7) applied to a petition filed prior to July 1, 2019, and whether remand to appeals in a standalone innocent spouse case to allow the petitioner to present additional evidence was appropriate. Changes to Innocent Spouse Statute under Taxpayer First Act in Sutherland v. Commissioner

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

Van Bemmelen v. Commissioner
155 T.C. No. 4

On August 27, 2020, the Tax Court issued its opinion in Van Bemmelen v. Commissioner(155 T.C. No. 4). The primary issue presented in Van Bemmelen v. Commissioner was whether the administrative record could be supplemented with evidence not considered by the IRS’s Whistleblower Office when it rejected the petitioner’s claim. Background to Van Bemmelen v. Commissioner In 2018, the petitioner submitted a Form 211 to the IRS’s Whistleblower Office (WBO). In this claim, the petitioner references

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Scott St. Amand August 27, 2020
Procedural Issues
Abuse of Discretion

Whistleblower 21276-13W v. Commissioner
155 T.C. No. 2

On August 26, 2020, the Tax Court issued its opinion in Whistleblower 21276-13W v. Commissioner (155 T.C. No. 2). The primary issue presented in Whistleblower 21276-13W v. Commissioner was whether the Tax Court had jurisdiction to hear and determine a whistleblower-related issue rather than remand it to the IRS Whistleblower Office when remand would have been futile because there was only one possible disposition, as a matter of law, and such matter was before the court.

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Scott St. Amand August 26, 2020
Business Related Issues
Abuse of Discretion

Elkins v. Commissioner
T.C. Memo. 2020-110

On July 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Elkins v. Commissioner (T.C. Memo. 2020-110). The primary issue before the court in Elkins v. Commissioner was whether Appeals abused its discretion when it sustained the rejection of the petitioner’s offer-in-compromise (OIC) on the ground that it was not in the best interest of the Government. Computational Adjustments to Partner’s Liabilities After Conclusion of Partnership-Level Proceeding in Elkins v. Commissioner

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Scott St. Amand July 16, 2020
Procedural Issues
Abuse of Discretion

Dodson v. Commissioner
T.C. Memo. 2020-106

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Dodson v. Commissioner (T.C. Memo. 2020-106). The primary issue before the court in Dodson v. Commissioner was whether the IRS abused its discretion by denying the petitioners’ proposed installment agreement. Petitioners in Dodson v. Commissioner Not Paragons of Tax Compliance The petitioners are in the real estate business, earning income from real estate brokerage and from rental of properties that

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Scott St. Amand July 9, 2020
Procedural Issues
Abuse of Discretion

Waszczuk v. Commissioner
T.C. Memo. 2020-75

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Waszczuk v. Commissioner (T.C. Memo. 2020-75). The issue before the court in Waszczuk v. Commissioner was whether the IRS Whistleblower Office (WBO) abused its discretion by rejecting the petitioner’s whistleblower claim (which the WBO treated as two claims, when in reality it was one claim with an amendment by subsequent letter, which letter the WBO treated as a separate, but

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Scott St. Amand June 4, 2020
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Neal v. Commissioner
T.C. Memo. 2020-135

On September 28, 2020, the Tax Court issued a Memorandum Opinion in the case of Neal v. Commissioner (T.C. Memo. 2020-135). The issues before the court in Neal v. Commissioner were whether the IRS’s Whistleblower Office abused its discretion when it determined (a) that the petitioner’s claim should not be

Read More »
Scott St. Amand September 28, 2020

Sutherland v. Commissioner
155 T.C. No. 6

On September 8, 2020, the Tax Court issued its opinion in Sutherland v. Commissioner (155 T.C. No. 6). The primary issues presented in Sutherland v. Commissioner were whether IRC § 6015(e)(7) applied to a petition filed prior to July 1, 2019, and whether remand to appeals in a standalone innocent

Read More »
Scott St. Amand September 8, 2020

Van Bemmelen v. Commissioner
155 T.C. No. 4

On August 27, 2020, the Tax Court issued its opinion in Van Bemmelen v. Commissioner(155 T.C. No. 4). The primary issue presented in Van Bemmelen v. Commissioner was whether the administrative record could be supplemented with evidence not considered by the IRS’s Whistleblower Office when it rejected the petitioner’s claim. Background

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Scott St. Amand August 27, 2020

Whistleblower 21276-13W v. Commissioner
155 T.C. No. 2

On August 26, 2020, the Tax Court issued its opinion in Whistleblower 21276-13W v. Commissioner (155 T.C. No. 2). The primary issue presented in Whistleblower 21276-13W v. Commissioner was whether the Tax Court had jurisdiction to hear and determine a whistleblower-related issue rather than remand it to the IRS Whistleblower Office

Read More »
Scott St. Amand August 26, 2020

Elkins v. Commissioner
T.C. Memo. 2020-110

On July 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Elkins v. Commissioner (T.C. Memo. 2020-110). The primary issue before the court in Elkins v. Commissioner was whether Appeals abused its discretion when it sustained the rejection of the petitioner’s offer-in-compromise (OIC) on the ground

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Scott St. Amand July 16, 2020

Dodson v. Commissioner
T.C. Memo. 2020-106

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Dodson v. Commissioner (T.C. Memo. 2020-106). The primary issue before the court in Dodson v. Commissioner was whether the IRS abused its discretion by denying the petitioners’ proposed installment agreement. Petitioners in Dodson v. Commissioner

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Scott St. Amand July 9, 2020

Waszczuk v. Commissioner
T.C. Memo. 2020-75

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Waszczuk v. Commissioner (T.C. Memo. 2020-75). The issue before the court in Waszczuk v. Commissioner was whether the IRS Whistleblower Office (WBO) abused its discretion by rejecting the petitioner’s whistleblower claim (which the WBO treated

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Scott St. Amand June 4, 2020