Procedural Issues
CDP

Galloway v. Commissioner
T.C. Memo. 2021-24

On February 24, 2021, the Tax Court issued a Memorandum Opinion in the case of Galloway v. Commissioner (T.C. Memo. 2021-24). The primary issue presented in Galloway v. Commissioner was whether, during his CDP hearing, the petitioner was “improperly barred from resuscitating an offer-in-compromise” that had been rejected prior to the NFTL filing. Background to Galloway v. Commissioner By the time his second offer was rejected, the petitioner owed $81,500 in tax for 2014.  In

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Scott St. Amand February 24, 2021
Penalties Under the Code
CDP

Llanos v. Commissioner
T.C. Memo. 2021-21

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Llanos v. Commissioner (T.C. Memo. 2021-21). The primary issue presented in Llanos v. Commissioner was whether the petitioner was liable for penalties under IRC § 6702. The Letter Return in Llanos v. Commissioner On December 1, 2014, the petitioner sent the IRS a letter entitled “Request for Audit Reconsideration for 2010, 2011, and 2012”. The letter states: “I fully intend

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Scott St. Amand February 22, 2021
Penalties Under the Code
CDP

Friendship Creative Printers Inc. v. Commissioner
T.C. Memo. 2021-19

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Friendship Creative Printers Inc. v. Commissioner (T.C. Memo. 2021-19). The primary issue presented in Friendship Creative was whether the IRS abused its discretion in sustaining a proposed levy action in collection of over $200,000, arising out of the petitioner’s employment tax liabilities and associated penalties. Background to Friendship Creative Printers Inc. v. Commissioner In 2013, the petitioner did not timely

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Scott St. Amand February 22, 2021
Procedural Issues
Backup Withholding under IRC § 3406

BM Construction v. Commissioner
T.C. Memo. 2021-13

On February 8, 2021, the Tax Court issued a Memorandum Opinion in the case of BM Construction v. Commissioner (T.C. Memo. 2021-13). The primary issue presented in BM Construction v. Commissioner was whether the IRS had satisfied its burden to prove that the letter in question was mailed and actually received for CDP purposes. Background to BM Construction v. Commissioner IRC § 3406 requires a payor to deduct and withhold tax from certain payments not

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Scott St. Amand February 8, 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
CDP

Barnhill v. Commissioner (155 T.C. No. 1)

On July 21, 2020, the Tax Court issued its opinion in Barnhill v. Commissioner (155 T.C. No. 1). The issue presented in Barnhill v. Commissioner is whether a taxpayer, who receives a Letter 1153 (Trust Fund Recovery Penalty (TFRP) Letter), and who timely appeals the TFRP, but who does not receive a meaningful opportunity to challenge his liability for the TFRP (because the taxpayer, for instance and as here, did not receive subsequent correspondence scheduling

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Scott St. Amand July 21, 2020
Procedural Issues
CDP

Ruesch v. Commissioner (154 T.C. No. 13)

On June 25, 2020, the Tax Court issued its opinion in Ruesch v. Commissioner (154 T.C. No. 13). The two issues in Ruesch v. Commissioner were (1) whether the Tax Court possessed jurisdiction under IRC § 7345(b) to consider the petitioner’s challenge to her underlying tax debts; and (2) whether the Tax Court possessed jurisdiction to review the petitioner’s challenge to the IRS’s certification of the petitioner’s liabilities as “seriously delinquent pursuant to IRC §

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Scott St. Amand June 25, 2020
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Galloway v. Commissioner
T.C. Memo. 2021-24

On February 24, 2021, the Tax Court issued a Memorandum Opinion in the case of Galloway v. Commissioner (T.C. Memo. 2021-24). The primary issue presented in Galloway v. Commissioner was whether, during his CDP hearing, the petitioner was “improperly barred from resuscitating an offer-in-compromise” that had been rejected prior to

Read More »
Scott St. Amand February 24, 2021

Llanos v. Commissioner
T.C. Memo. 2021-21

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Llanos v. Commissioner (T.C. Memo. 2021-21). The primary issue presented in Llanos v. Commissioner was whether the petitioner was liable for penalties under IRC § 6702. The Letter Return in Llanos v. Commissioner On December

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Scott St. Amand February 22, 2021

Friendship Creative Printers Inc. v. Commissioner
T.C. Memo. 2021-19

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Friendship Creative Printers Inc. v. Commissioner (T.C. Memo. 2021-19). The primary issue presented in Friendship Creative was whether the IRS abused its discretion in sustaining a proposed levy action in collection of over $200,000, arising

Read More »
Scott St. Amand February 22, 2021

BM Construction v. Commissioner
T.C. Memo. 2021-13

On February 8, 2021, the Tax Court issued a Memorandum Opinion in the case of BM Construction v. Commissioner (T.C. Memo. 2021-13). The primary issue presented in BM Construction v. Commissioner was whether the IRS had satisfied its burden to prove that the letter in question was mailed and actually

Read More »
Scott St. Amand February 8, 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

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Scott St. Amand January 12, 2021

Barnhill v. Commissioner (155 T.C. No. 1)

On July 21, 2020, the Tax Court issued its opinion in Barnhill v. Commissioner (155 T.C. No. 1). The issue presented in Barnhill v. Commissioner is whether a taxpayer, who receives a Letter 1153 (Trust Fund Recovery Penalty (TFRP) Letter), and who timely appeals the TFRP, but who does not

Read More »
Scott St. Amand July 21, 2020

Ruesch v. Commissioner (154 T.C. No. 13)

On June 25, 2020, the Tax Court issued its opinion in Ruesch v. Commissioner (154 T.C. No. 13). The two issues in Ruesch v. Commissioner were (1) whether the Tax Court possessed jurisdiction under IRC § 7345(b) to consider the petitioner’s challenge to her underlying tax debts; and (2) whether

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Scott St. Amand June 25, 2020