Taxing, Briefly
Enforced Collection

Taxing, Briefly: Will the IRS Take My House?

I met a new client about a month ago.  I was excited. It was the first in-person meeting I’d had for over a year due to COVID.  The client had settled a lawsuit, and the settlement income—though taxable—had been reported incorrectly on her Form 1099-MISC, so that the IRS got it into its administrative head that it was subject to self-employment income. It wasn’t. The client’s total liability would have been about $10,000, which was

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Scott St. Amand May 27, 2021
Procedural Issues
Appeals

Mason v. Commissioner
T.C. Memo. 2021-64

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Mason v. Commissioner (T.C. Memo. 2021-64). The primary issue presented in Mason v. Commissioner was whether Appeals abused its discretion by reviewing the Centralized Unit’s decision for abuse of discretion instead of reviewing the Masons’ offer on its merits. Background to Mason v. Commissioner: A Lesson in Bureaucracy Victor and Katherine Mason owed back taxes. They didn’t deny it, but

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Scott St. Amand May 26, 2021
Procedural Issues
Books and Records

Procedural Considerations on Collection (Levies and Distraints) – Part Three: Enforcement of Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In the second article of this series on levies, we discussed the procedure requiring notice and hearing before a levy attaches.  In this third article in this series, we discuss the IRS’s enforcement of levies and distraints. Enforcement of Levy If a person (including an officer or

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Scott St. Amand April 29, 2021
Procedural Issues
Appeals

Procedural Considerations on Collection (Levies and Distraints) – Part Two: Notice and Hearing Before Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In this second article of this series on levies, we discuss the procedure requiring notice and hearing before a levy attaches.  In the third article in this series, we will discuss the IRS’s enforcement of levies and distraints. Notice and Opportunity for Hearing Before Levy The IRS

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Scott St. Amand April 29, 2021
Procedural Issues
Calling Bullshit on the Government

Procedural Considerations on Collection (Levies and Distraints) – Part One: Introduction to Levies

On Levies and Distraints To Bill’s credit, his call of the IRS’s bluff that they would actually try to collect his long delinquent tax debt has not resulted in any enforced collection action three years since he failed to report capital gains on the sale of seven of his largest ostriches.  You had no love loss when the giant birds were sold, having been chased down and assaulted by two of their number in your

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Scott St. Amand April 29, 2021
Penalties Under the Code
Assessable Penalties

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of a notice of Federal tax lien (NFTL) with respect to petitioner’s unpaid IRC § 6702 (frivolous return) penalties for 2010 and 2011. Background to Sun

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Scott St. Amand March 5, 2020
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Taxing, Briefly: Will the IRS Take My House?

I met a new client about a month ago.  I was excited. It was the first in-person meeting I’d had for over a year due to COVID.  The client had settled a lawsuit, and the settlement income—though taxable—had been reported incorrectly on her Form 1099-MISC, so that the IRS got

Read More »
Scott St. Amand May 27, 2021

Mason v. Commissioner
T.C. Memo. 2021-64

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Mason v. Commissioner (T.C. Memo. 2021-64). The primary issue presented in Mason v. Commissioner was whether Appeals abused its discretion by reviewing the Centralized Unit’s decision for abuse of discretion instead of reviewing the Masons’

Read More »
Scott St. Amand May 26, 2021

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of

Read More »
Scott St. Amand March 5, 2020