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 v. Commissioner 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 in

Read More »
Scott St. Amand July 12, 2021
Procedural Issues
Appeals

Mason v. Commissioner
T.C. Memo. 2021-64

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Mason v. Commissioner (T.C. Memo. 2021-64). The primary issue presented in Mason v. Commissioner was whether Appeals abused its discretion by reviewing the Centralized Unit’s decision for abuse of discretion instead of reviewing the Masons’ offer on its merits. Background to Mason v. Commissioner: A Lesson in Bureaucracy Victor and Katherine Mason owed back taxes. They didn’t deny it, but

Read More »
Scott St. Amand May 26, 2021
Procedural Issues
Appeals

Procedural Considerations on Collection (Levies and Distraints) – Part Two: Notice and Hearing Before Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In this second article of this series on levies, we discuss the procedure requiring notice and hearing before a levy attaches.  In the third article in this series, we will discuss the IRS’s enforcement of levies and distraints. Notice and Opportunity for Hearing Before Levy The IRS

Read More »
Scott St. Amand April 29, 2021
Procedural Issues
30-Day Letter

Procedural Considerations on Collection (Liens) – Part One: Authority and Limits on Assessment Imposition of Tax Lien

The flip side to the assessment coin is the IRS’s process of collection.  Collection procedures are really where the rubber meets the road for the IRS, which is charged with collecting the taxes imposed by the Code.[1] The IRS has two basic mechanisms for collecting an unpaid tax liability.  The first, which this article goes into in some detail, is the federal tax lien.  If the tax lien does not get the taxpayer’s attention, and

Read More »
Scott St. Amand April 29, 2021
Procedural Issues
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 Inc. v. Commissioner 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 to American Limousines Inc. v. Commissioner

Read More »
Scott St. Amand March 24, 2021
Procedural Issues
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 v. Commissioner was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal in Siebert v. Commissioner 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

Read More »
Scott St. Amand March 15, 2021
Penalties Under the Code
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 v. Commissioner 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

Read More »
Scott St. Amand March 10, 2021
Facebook
Twitter
LinkedIn
Pocket
Email
Print

Most popular tagged posts:

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 v. Commissioner was whether the petitioner was entitled to dispute her underlying liabilities when she failed to do so with prior opportunity arising

Read More »
Scott St. Amand July 12, 2021

Mason v. Commissioner
T.C. Memo. 2021-64

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Mason v. Commissioner (T.C. Memo. 2021-64). The primary issue presented in Mason v. Commissioner was whether Appeals abused its discretion by reviewing the Centralized Unit’s decision for abuse of discretion instead of reviewing the Masons’

Read More »
Scott St. Amand May 26, 2021

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 Inc. v. Commissioner were whether the IRS abused its discretion in rejecting an installment agreement (that the petitioner could not fund)

Read More »
Scott St. Amand March 24, 2021

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 v. Commissioner was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal in Siebert v.

Read More »
Scott St. Amand March 15, 2021

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 v. Commissioner were whether a photocopy of an original purported return, for which the IRS has no record and on which the petitioner

Read More »
Scott St. Amand March 10, 2021