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
Business Related Issues
Abuse of Discretion

Elkins v. Commissioner
T.C. Memo. 2020-110

On July 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Elkins v. Commissioner (T.C. Memo. 2020-110). The primary issue before the court in Elkins v. Commissioner was whether Appeals abused its discretion when it sustained the rejection of the petitioner’s offer-in-compromise (OIC) on the ground that it was not in the best interest of the Government. Computational Adjustments to Partner’s Liabilities After Conclusion of Partnership-Level Proceeding in Elkins v. Commissioner

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Scott St. Amand July 16, 2020
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
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
Procedural Issues
Appeals Division

Cosio v. Commissioner
T.C. Memo. 2020-90

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2020-90). The primary issue before the court in Cosio v. Commissioner was whether the petitioner received a reasonable opportunity to present evidence pertaining to his tax liability for 2015, when all notices sent to the petitioner referenced his 2012 liability and his right to a hearing thereupon. Background to Cosio v. Commissioner From the limited

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Scott St. Amand June 18, 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
Income Tax Issues
CDP

Engle v. Commissioner
T.C. Memo. 2020-69

On May 28, 2020, the Tax Court issued a Memorandum Opinion in the case of Engle v. Commissioner (T.C. Memo. 2020-69). The sole issue before the court in Engle v. Commissioner was whether the criminal restitution order in this case falls within the scope of Firearms Excise Tax Improvement Act of 2010 (FETIA), Pub. L. No. 111-237, sec. 3, 124 Stat. at 2497, and therefore under the guidance of Klein v. Commissioner, 149 T.C. 341, 350

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Scott St. Amand May 28, 2020
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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

Elkins v. Commissioner
T.C. Memo. 2020-110

On July 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Elkins v. Commissioner (T.C. Memo. 2020-110). The primary issue before the court in Elkins v. Commissioner was whether Appeals abused its discretion when it sustained the rejection of the petitioner’s offer-in-compromise (OIC) on the ground

Read More »
Scott St. Amand July 16, 2020

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

Read More »
Scott St. Amand July 9, 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

Read More »
Scott St. Amand June 25, 2020

Cosio v. Commissioner
T.C. Memo. 2020-90

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2020-90). The primary issue before the court in Cosio v. Commissioner was whether the petitioner received a reasonable opportunity to present evidence pertaining to his tax liability for 2015, when

Read More »
Scott St. Amand June 18, 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

Engle v. Commissioner
T.C. Memo. 2020-69

On May 28, 2020, the Tax Court issued a Memorandum Opinion in the case of Engle v. Commissioner (T.C. Memo. 2020-69). The sole issue before the court in Engle v. Commissioner was whether the criminal restitution order in this case falls within the scope of Firearms Excise Tax Improvement Act of

Read More »
Scott St. Amand May 28, 2020