Penalties Under the Code
CDP

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background to Patrick’s Payroll Services Inc. v. Commissioner The petitioner was an employee leasing company providing payroll services in 2010 and 2011 with one client, a

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Scott St. Amand April 14, 2020
Penalties Under the Code
CDP

Shepherd v. Commissioner
T.C. Memo. 2020-45

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Shepherd v. Commissioner (T.C. Memo. 2020-45). The issue properly before the court in Shepherd v. Commissioner was whether Appeals correctly determined that the petitioner was barred from challenging his liability for the TFRPs even though he did not receive a notice of deficiency, because he had a prior opportunity to challenge his liability but failed to do so during his

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Scott St. Amand April 13, 2020
Procedural Issues
Abatement of Interest

Goldberg v. Commissioner
T.C. Memo. 2020-38

On April 2, 2020, the Tax Court issued a 163-page Memorandum Opinion in the case of Goldberg v. Commissioner (T.C. Memo. 2020-38). The issues properly before the court in Goldberg v. Commissioner were whether Form 4549 (Income Tax Examination Changes) is a binding contract and whether the interest under IRC § 6404(e)(1) should be abated. A number of other issues including collateral and equitable estoppel were raised, but the Tax Court found that they were

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Scott St. Amand April 2, 2020
Penalties Under the Code
Abuse of Discretion

McNamee v. Commissioner
T.C. Memo. 2020-37

On March 18, 2020, the Tax Court issued a Memorandum Opinion in the case of McNamee v. Commissioner (T.C. Memo. 2020-37). The issue presented in McNamee v. Commissioner was whether the petitioner was liable for 17 preparer penalties or whether the penalties had been assessed improperly for want of a final administrative determination. Background to McNamee v. Commissioner Petitioner is a CPA, who prepared income tax returns for individual taxpayers. The IRS opened an examination

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Scott St. Amand March 18, 2020
Penalties Under the Code
Challenging Underlying Liability

Bishop v. Commissioner
T.C. Memo. 2020-36

On March 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Bishop v. Commissioner (T.C. Memo. 2020-36). The issues presented in Bishop v. Commissioner were whether the petitioner could raise underlying tax liabilities before the Tax Court, and whether the IRS abused its discretion in upholding a proposed levy. Background to Bishop v. Commissioner The petitioner filed delinquent Federal income tax returns for 2013 and 2014 reporting self-employment income. For each

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Scott St. Amand March 17, 2020
Income Tax Issues
CDP

Aviles v. Commissioner
T.C. Memo. 2020-12

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Aviles v. Commissioner (T.C. Memo. 2020-12). The issue presented in Aviles v. Commissioner was whether the Tax Court should revisit its holding in Giamelli v. Commissioner, 129 T.C. 107 (2007), thereby permitting a petitioner, who failed to challenge his underlying tax liability at a CDP hearing, to raise the challenge for the first time in Tax Court. Challenging Underlying Tax

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Scott St. Amand January 14, 2020
Penalties Under the Code
Amended Return is Admission by Taxpayer

Mei Productions v. Commissioner
T.C. Memo. 2020-11

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Mei Productions v. Commissioner (T.C. Memo. 2020-11). The issue presented in Mei Productions v. Commissioner was whether the petitioner was liable for the failure to pay under IRC § 6651(a)(3) (failure to timely pay tax assessed as an amendment to an original return). Background to Mei Productions v. Commissioner The petitioner is a California corporation, which admitted that it erroneously claimed

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Scott St. Amand January 14, 2020
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Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background

Read More »
Scott St. Amand April 14, 2020

Shepherd v. Commissioner
T.C. Memo. 2020-45

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Shepherd v. Commissioner (T.C. Memo. 2020-45). The issue properly before the court in Shepherd v. Commissioner was whether Appeals correctly determined that the petitioner was barred from challenging his liability for the TFRPs even though

Read More »
Scott St. Amand April 13, 2020

Goldberg v. Commissioner
T.C. Memo. 2020-38

On April 2, 2020, the Tax Court issued a 163-page Memorandum Opinion in the case of Goldberg v. Commissioner (T.C. Memo. 2020-38). The issues properly before the court in Goldberg v. Commissioner were whether Form 4549 (Income Tax Examination Changes) is a binding contract and whether the interest under IRC

Read More »
Scott St. Amand April 2, 2020

McNamee v. Commissioner
T.C. Memo. 2020-37

On March 18, 2020, the Tax Court issued a Memorandum Opinion in the case of McNamee v. Commissioner (T.C. Memo. 2020-37). The issue presented in McNamee v. Commissioner was whether the petitioner was liable for 17 preparer penalties or whether the penalties had been assessed improperly for want of a

Read More »
Scott St. Amand March 18, 2020

Bishop v. Commissioner
T.C. Memo. 2020-36

On March 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Bishop v. Commissioner (T.C. Memo. 2020-36). The issues presented in Bishop v. Commissioner were whether the petitioner could raise underlying tax liabilities before the Tax Court, and whether the IRS abused its discretion in upholding

Read More »
Scott St. Amand March 17, 2020

Aviles v. Commissioner
T.C. Memo. 2020-12

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Aviles v. Commissioner (T.C. Memo. 2020-12). The issue presented in Aviles v. Commissioner was whether the Tax Court should revisit its holding in Giamelli v. Commissioner, 129 T.C. 107 (2007), thereby permitting a petitioner, who

Read More »
Scott St. Amand January 14, 2020

Mei Productions v. Commissioner
T.C. Memo. 2020-11

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Mei Productions v. Commissioner (T.C. Memo. 2020-11). The issue presented in Mei Productions v. Commissioner was whether the petitioner was liable for the failure to pay under IRC § 6651(a)(3) (failure to timely pay tax assessed

Read More »
Scott St. Amand January 14, 2020