Penalties Under the Code
Crazy Germans

Frivolous Taxpayers and the Jurists who Loathe Them

Frivolous taxpayers are amongst my absolute favorites.  The opinions that they spawn are just wonderful breaks in an otherwise monotonous string of upheld determinations…especially when they involve crazy German nationals, as no less than three did in 2020.  In this article, we examine the frivolous return penalty (IRC § 6702) and the frivolous petition penalty (IRC § 6673(a)(1)).  In doing so, we include a discussion of some of the taxpayers that made 2020 so much

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Scott St. Amand April 15, 2021
Procedural Issues
Crazy Germans

Damiani v. Commissioner
T.C. Memo. 2020-132

On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Damiani v. Commissioner (T.C. Memo. 2020-132). The primary issue before the court in Damiani v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting the petitioner’s claim on the ground that she did not provide any information whatsoever regarding a federal tax violation. The Crazy Rears its Head Again in Damiani v. Commissioner Not to be done by

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Scott St. Amand September 17, 2020
Procedural Issues
Crazy Germans

Friedel v. Commissioner
T.C. Memo. 2020-131

On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Friedel v. Commissioner (T.C. Memo. 2020-131). The primary issue before the court in Friedel v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting a German national’s whistleblower claim against six targets, all of whom were officials within the German government on the basis that they had committed (inter alia) fiduciary fraud, breach of trust, bond fraud,

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Scott St. Amand September 17, 2020
Procedural Issues
Crazy Germans

Schwager v. Commissioner (T.C. Memo. 2020-83)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Schwager v. Commissioner (T.C. Memo. 2020-83). The issue before the court in Schwager v. Commissioner was whether the IRS abused its discretion in dismissing as frivolous the petitioner’s arguments made during the CPD hearing and sustaining the proposed levy action. Background to Schwager v. Commissioner The petitioner, Fritz Schwager, failed to file his income tax returns from 2009 through 2012.

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Scott St. Amand June 15, 2020
Procedural Issues
Abuse of Discretion

Alber v. Commissioner
T.C. Memo. 2020-20

On January 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Alber v. Commissioner (T.C. Memo. 2020-20). The issue presented in Alber v. Commissioner was whether the Whistleblower Office of the IRS abused its discretion in summarily rejecting a whistleblower’s claim on the basis that the information provided to support such claim was speculative and/or did not provide specific or credible information regarding tax underpayments or violations of internal revenue laws.

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Scott St. Amand January 30, 2020
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Frivolous Taxpayers and the Jurists who Loathe Them

Frivolous taxpayers are amongst my absolute favorites.  The opinions that they spawn are just wonderful breaks in an otherwise monotonous string of upheld determinations…especially when they involve crazy German nationals, as no less than three did in 2020.  In this article, we examine the frivolous return penalty (IRC § 6702)

Read More »
Scott St. Amand April 15, 2021

Damiani v. Commissioner
T.C. Memo. 2020-132

On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Damiani v. Commissioner (T.C. Memo. 2020-132). The primary issue before the court in Damiani v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting the petitioner’s claim on the ground that she did

Read More »
Scott St. Amand September 17, 2020

Friedel v. Commissioner
T.C. Memo. 2020-131

On September 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Friedel v. Commissioner (T.C. Memo. 2020-131). The primary issue before the court in Friedel v. Commissioner was whether the IRS Whistleblower Office abused its discretion in rejecting a German national’s whistleblower claim against six targets,

Read More »
Scott St. Amand September 17, 2020

Schwager v. Commissioner (T.C. Memo. 2020-83)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Schwager v. Commissioner (T.C. Memo. 2020-83). The issue before the court in Schwager v. Commissioner was whether the IRS abused its discretion in dismissing as frivolous the petitioner’s arguments made during the CPD hearing and

Read More »
Scott St. Amand June 15, 2020

Alber v. Commissioner
T.C. Memo. 2020-20

On January 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Alber v. Commissioner (T.C. Memo. 2020-20). The issue presented in Alber v. Commissioner was whether the Whistleblower Office of the IRS abused its discretion in summarily rejecting a whistleblower’s claim on the basis that the

Read More »
Scott St. Amand January 30, 2020