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
Challenging Levy

Strashny v. Commissioner
T.C. Memo. 2020-82

On June 11, 2020, the Tax Court issued a Memorandum Opinion in the case of Strashny v. Commissioner (T.C. Memo. 2020-82). The issue before the court in Strashny v. Commissioner was whether Appeals abused its discretion in sustaining the proposed collection action. Background to Strashny v. Commissioner The petitioners timely filed their 2014 Form 1040 but did not pay the tax shown as due. The IRS assessed the tax and an addition to tax for

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Scott St. Amand June 11, 2020
Procedural Issues
Collection Alternatives

Nimmo v. Commissioner
T.C. Memo. 2020-72

On June 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Nimmo v. Commissioner (T.C. Memo. 2020-72). The sole issue before the court in Nimmo v. Commissioner was whether the IRS abused its discretion in sustaining the collection action against petitioner, who failed to attend (call into) his initial CDP hearing, failed to submit required documentation at his subsequent CDP hearing (on another tax period), and otherwise failed to communicate with

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Scott St. Amand June 1, 2020
Procedural Issues
CDP Appeal

Nesbitt v. Commissioner
T.C. Memo. 2020-61

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Nesbitt v. Commissioner (T.C. Memo. 2020-61). The basic issue before the court in Nesbitt v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and rejecting a proposed collection alternative on the grounds that the petitioners failed to provide sufficient information, which information was requested multiple times by the IRS. Procedural Background to Nesbitt v. Commissioner

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Scott St. Amand May 18, 2020
Procedural Issues
Abuse of Discretion

Kirkley v. Commissioner
T.C. Memo. 2020-57

On May 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kirkley v. Commissioner (T.C. Memo. 2020-57). The primary issue before the court in Kirkley v. Commissioner was whether the IRS’s determination that petitioners must liquidate all of their property, including their residence, as a condition for the IRS’s acceptance of an installment agreement, was a (rather egregious) abuse of discretion. Statement of Facts in Kirkley v. Commissioner The common perception

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Scott St. Amand May 13, 2020
Income Tax Issues
Appeals Division

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in Etoty v. Commissioner to Judge Lauber on When “Less is More” Should be Ignored Petitioner filed a timely Federal income tax return for 2008. Because

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Scott St. Amand April 20, 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
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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

Strashny v. Commissioner
T.C. Memo. 2020-82

On June 11, 2020, the Tax Court issued a Memorandum Opinion in the case of Strashny v. Commissioner (T.C. Memo. 2020-82). The issue before the court in Strashny v. Commissioner was whether Appeals abused its discretion in sustaining the proposed collection action. Background to Strashny v. Commissioner The petitioners timely

Read More »
Scott St. Amand June 11, 2020

Nimmo v. Commissioner
T.C. Memo. 2020-72

On June 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Nimmo v. Commissioner (T.C. Memo. 2020-72). The sole issue before the court in Nimmo v. Commissioner was whether the IRS abused its discretion in sustaining the collection action against petitioner, who failed to attend (call

Read More »
Scott St. Amand June 1, 2020

Nesbitt v. Commissioner
T.C. Memo. 2020-61

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Nesbitt v. Commissioner (T.C. Memo. 2020-61). The basic issue before the court in Nesbitt v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and rejecting a proposed collection alternative on

Read More »
Scott St. Amand May 18, 2020

Kirkley v. Commissioner
T.C. Memo. 2020-57

On May 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kirkley v. Commissioner (T.C. Memo. 2020-57). The primary issue before the court in Kirkley v. Commissioner was whether the IRS’s determination that petitioners must liquidate all of their property, including their residence, as a condition

Read More »
Scott St. Amand May 13, 2020

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in

Read More »
Scott St. Amand April 20, 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