CDP

Goldberg v. Commissioner (T.C. Memo. 2021-119)

On October 19, 2021, the Tax Court issued a Memorandum Opinion in the case of Goldberg v. Commissioner (T.C. Memo. 2021-119). The primary issue presented in Goldberg was whether Mr. Goldberg is prohibited from now challenging his underlying tax liabilities because of his failure to challenge an earlier Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC § 6320 or because of his nonparticipation in an even earlier TEFRA proceedings

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Income Tax Issues
CDP

Parker v. Commissioner (T.C. Memo. 2021-111)

On September 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Parker v. Commissioner (T.C. Memo. 2021-111). The primary issues presented in Parker were (1) whether petitioners can deduct, on Schedule C (Profit or Loss From Business), car and truck expenses in excess of the amount the IRS allowed; (2) whether petitioners can deduct retirement contributions in excess of the amount the IRS allowed; (3) whether petitioners can deduct expenses on

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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. 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 taxes

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Procedural Issues
CDP

Disqualification of an IRS Appeals Officer for Prior Involvement

Background to a Fair Collection Due Process Hearing In a previous Taxing, Briefly article, we discussed the IRS collection process including Collection Due Process (CDP) appeal procedures.  As we noted in that article, a CDP appeal is a taxpayer’s opportunity to dispute the appropriateness of a lien or levy.[1] In this post, we’ll discuss the disqualification of an IRS Appeals Officer for prior involvement in a collection due process hearing and the IRS’s vehement arguments

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Procedural Issues
CDP

Belair v. Commissioner (157 T.C. No. 2)

On August 2, 2021, the Tax Court issued its opinion in Belair v. Commissioner, 157 T.C. No. 2. The primary issue presented in Belair was whether in a CDP nonliability case the traditional rules of summary judgment are appropriate. Holding in Belair v. Commissioner In a CDP nonliability case such as this, the Tax Court’s decision turns on whether the administrative record shows an abuse of discretion, and the Tax Court’s traditional rules of summary judgment

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Procedural Issues
Appeals

Perfection of Imperfect CDP Appeals

On Latin Nerdery and Perfection of Imperfect CDP Appeals If you have read many of the posts on Briefly Taxing, it should come as no surprise to you that I was a Latin nerd in high school…and college…and at present. The truth of the matter is that I competed nationally, my specialty being Greek mythology. My sophomore year of high school I missed a single question on the national exam. One question. My Latin teacher,

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Procedural Issues
CDP

Long v. Commissioner (T.C. Memo. 2021-81)

On June 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Long v. Commissioner (T.C. Memo. 2021-81). The primary issue presented in Long was whether the petitioner was entitled to dispute her underlying liabilities when she failed to do so with prior opportunity arising out of a notice of deficiency that was mailed to the petitioner’s last known address—which she did not receive. Underlying Liability in CDP Case A taxpayer’s underlying

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Goldberg v. Commissioner (T.C. Memo. 2021-119)

On October 19, 2021, the Tax Court issued a Memorandum Opinion in the case of Goldberg v. Commissioner (T.C. Memo. 2021-119). The primary issue presented in Goldberg was whether Mr. Goldberg is prohibited from now challenging his underlying tax liabilities because of his failure to challenge an earlier Notice of

Read More »

Parker v. Commissioner (T.C. Memo. 2021-111)

On September 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Parker v. Commissioner (T.C. Memo. 2021-111). The primary issues presented in Parker were (1) whether petitioners can deduct, on Schedule C (Profit or Loss From Business), car and truck expenses in excess of the amount

Read More »

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. were whether the settlement officer: (1) properly verified that the requirements of applicable law or administrative procedure were met;

Read More »

Disqualification of an IRS Appeals Officer for Prior Involvement

Background to a Fair Collection Due Process Hearing In a previous Taxing, Briefly article, we discussed the IRS collection process including Collection Due Process (CDP) appeal procedures.  As we noted in that article, a CDP appeal is a taxpayer’s opportunity to dispute the appropriateness of a lien or levy.[1] In

Read More »

Belair v. Commissioner (157 T.C. No. 2)

On August 2, 2021, the Tax Court issued its opinion in Belair v. Commissioner, 157 T.C. No. 2. The primary issue presented in Belair was whether in a CDP nonliability case the traditional rules of summary judgment are appropriate. Holding in Belair v. Commissioner In a CDP nonliability case such as

Read More »

Perfection of Imperfect CDP Appeals

On Latin Nerdery and Perfection of Imperfect CDP Appeals If you have read many of the posts on Briefly Taxing, it should come as no surprise to you that I was a Latin nerd in high school…and college…and at present. The truth of the matter is that I competed nationally,

Read More »

Long v. Commissioner (T.C. Memo. 2021-81)

On June 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Long v. Commissioner (T.C. Memo. 2021-81). The primary issue presented in Long was whether the petitioner was entitled to dispute her underlying liabilities when she failed to do so with prior opportunity arising out of

Read More »