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
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
Collection Alternatives

Spagnoletti v. Commissioner
T.C. Memo. 2020-140

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Spagnoletti v. Commissioner (T.C. Memo. 2020-140). The issue before the court in Spagnoletti v. Commissioner was whether the IRS abused its discretion in sustaining the proposed levy when it denied the petitioner’s request, who requested to full pay his liability in four payments but failed to submit financial documentation. Background to Spagnoletti v. Commissioner The petitioner (an attorney) filed delinquent

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Scott St. Amand October 8, 2020
Income Tax Issues
Collection Due Process Hearing

Savedoff v. Commissioner
T.C. Memo. 2020-125

On August 31, 2020, the Tax Court issued a Memorandum Opinion in the case of Savedoff v. Commissioner (T.C. Memo. 2020-125). The primary issues before the court in Savedoff were whether the petitioner received proper notice of the Notice of Federal Tax Lien filing and whether the IRS abused its discretion in its ultimate determination against the petitioner. Background to Savedoff v. Commissioner The petitioner is a self-employed attorney. Although she filed income tax returns

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Scott St. Amand August 31, 2020
Income Tax Issues
Collection Alternatives

Swanberg v. Commissioner
T.C. Memo. 2020-123

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Swanberg v. Commissioner (T.C. Memo. 2020-123). The primary issue before the court in Swanberg v. Commissioner was whether the IRS abused its discretion in failing to consider the petitioner’s prior year credits in determining liability for the year under examination. Availability of Credit in Swanberg v. Commissioner If your client’s primary argument to avoid liability in year at issue is

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Scott St. Amand August 25, 2020
Procedural Issues
Collection Alternatives

Biggs-Owens v. Commissioner
T.C. Memo. 2020-113

On July 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Biggs-Owens v. Commissioner (T.C. Memo. 2020-113). The issue before the court in Biggs-Owens v. Commissioner was whether the IRS abused its discretion in sustaining the filing of an NFTL by rejecting a collection alternative prior to giving the petitioner a meaningful chance to bring herself into compliance with outstanding estimated tax obligations. The CDP Proceeding in Biggs-Owens v. Commissioner In December

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Scott St. Amand July 30, 2020
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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

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

Spagnoletti v. Commissioner
T.C. Memo. 2020-140

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Spagnoletti v. Commissioner (T.C. Memo. 2020-140). The issue before the court in Spagnoletti v. Commissioner was whether the IRS abused its discretion in sustaining the proposed levy when it denied the petitioner’s request, who requested

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Scott St. Amand October 8, 2020

Savedoff v. Commissioner
T.C. Memo. 2020-125

On August 31, 2020, the Tax Court issued a Memorandum Opinion in the case of Savedoff v. Commissioner (T.C. Memo. 2020-125). The primary issues before the court in Savedoff were whether the petitioner received proper notice of the Notice of Federal Tax Lien filing and whether the IRS abused its

Read More »
Scott St. Amand August 31, 2020

Swanberg v. Commissioner
T.C. Memo. 2020-123

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Swanberg v. Commissioner (T.C. Memo. 2020-123). The primary issue before the court in Swanberg v. Commissioner was whether the IRS abused its discretion in failing to consider the petitioner’s prior year credits in determining liability

Read More »
Scott St. Amand August 25, 2020

Biggs-Owens v. Commissioner
T.C. Memo. 2020-113

On July 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Biggs-Owens v. Commissioner (T.C. Memo. 2020-113). The issue before the court in Biggs-Owens v. Commissioner was whether the IRS abused its discretion in sustaining the filing of an NFTL by rejecting a collection alternative prior to

Read More »
Scott St. Amand July 30, 2020