Procedural Issues
Abuse of Discretion

Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here. Background The petitioner did not file an income tax return for 2014, so the IRS prepared a substitute for return (SFR) for her pursuant to

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Scott St. Amand May 2, 2022
Procedural Issues
Abuse of Discretion

Bunton v. Commissioner
T.C. Memo. 2021-141

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Bunton v. Commissioner (T.C. Memo. 2021-141). The primary issue presented in Bunton was whether the IRS office of Appeals abused its discretion by sustaining a levy upon the taxpayers’ (read: tax protesters) state tax refund. Held: Not so much. Background to Bunton v. Commissioner The petitioners are tax protesters, who adopted the good ol’ “we’re not federal workers or them

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Scott St. Amand April 27, 2022
Procedural Issues
Collection Alternatives

Roberts v. Commissioner
T.C. Memo. 2021-131

On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts v. Commissioner The petitioner has unpaid tax liabilities for 2004-2007. In an effort to collect these liabilities the IRS filed an NFTL, and in May

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Scott St. Amand April 15, 2022
Procedural Issues
Audit Reconsideration

Pazden v. Commissioner
T.C. Memo. 2021-108

On September 2, 2021, the Tax Court issued a Memorandum Opinion in the case of Pazden v. Commissioner (T.C. Memo. 2021-108). The primary issues presented in Pazden were (1) whether Ms. Pazden is entitled to challenge her underlying tax liability for 2010, and (2) whether Appeals abused its discretion in sustaining the proposed levy in this case. Held: Nope and Nope. Background Ms. Pazden failed to timely file her 2010 Federal income tax return. The

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Scott St. Amand October 7, 2021
Procedural Issues
Collection Due Process

Webb v. Commissioner
T.C. Memo. 2021-105

On August 31, 2021, the Tax Court issued a Memorandum Opinion in the case of Webb v. Commissioner (T.C. Memo. 2021-105). The primary issue presented in Webb v. Commissioner was whether Appeals abused its discretion when it declined to place the petitioner in currently not collectible (CNC) status. Background to Webb v. Commissioner On March 4, 2019, the IRS issued to the petitioner a Notice of Intent to Levy and Notice of Your Right to a

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Scott St. Amand October 4, 2021
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. v. Commissioner 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

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Scott St. Amand October 1, 2021
Procedural Issues
CDP

Mohsen v. Commissioner
T.C. Memo. 2021-99

On August 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Mohsen v. Commissioner (T.C. Memo. 2021-99). The primary issues presented in Mohsen v. Commissioner were whether the Tax Court possessed jurisdiction to decide the taxpayer’s claim for refund and whether the taxpayer’s unpaid income tax liability could be offset by a claimed (time-barred) credit. Filing Background to Mohsen v. Commissioner On April 15, 2002, the petitioner mailed the IRS a

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Scott St. Amand September 29, 2021
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Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here.

Read More »
Scott St. Amand May 2, 2022

Bunton v. Commissioner
T.C. Memo. 2021-141

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Bunton v. Commissioner (T.C. Memo. 2021-141). The primary issue presented in Bunton was whether the IRS office of Appeals abused its discretion by sustaining a levy upon the taxpayers’ (read: tax protesters) state tax refund.

Read More »
Scott St. Amand April 27, 2022

Roberts v. Commissioner
T.C. Memo. 2021-131

On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts

Read More »
Scott St. Amand April 15, 2022

Pazden v. Commissioner
T.C. Memo. 2021-108

On September 2, 2021, the Tax Court issued a Memorandum Opinion in the case of Pazden v. Commissioner (T.C. Memo. 2021-108). The primary issues presented in Pazden were (1) whether Ms. Pazden is entitled to challenge her underlying tax liability for 2010, and (2) whether Appeals abused its discretion in

Read More »
Scott St. Amand October 7, 2021

Webb v. Commissioner
T.C. Memo. 2021-105

On August 31, 2021, the Tax Court issued a Memorandum Opinion in the case of Webb v. Commissioner (T.C. Memo. 2021-105). The primary issue presented in Webb v. Commissioner was whether Appeals abused its discretion when it declined to place the petitioner in currently not collectible (CNC) status. Background to Webb

Read More »
Scott St. Amand October 4, 2021

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

Read More »
Scott St. Amand October 1, 2021

Mohsen v. Commissioner
T.C. Memo. 2021-99

On August 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Mohsen v. Commissioner (T.C. Memo. 2021-99). The primary issues presented in Mohsen v. Commissioner were whether the Tax Court possessed jurisdiction to decide the taxpayer’s claim for refund and whether the taxpayer’s unpaid income tax

Read More »
Scott St. Amand September 29, 2021