CDP Hearing

Cosio v. Commissioner
(T.C. Memo. 2022-18)

On March 9, 2022, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2022-18). The primary issues presented in Cosio v. Commissioner were whether the taxpayer was entitled to raise his underlying liability in a CDP hearing and whether the settlement officer abused its discretion in denying the petitioner collection alternatives and sustaining collection through levy. Background to Cosio v. Commissioner Mr. Cosio—we’ll call him Carl because, as

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Scott St. Amand May 27, 2022
CDP Hearing

Ruhaak v. Commissioner
157 T.C. No. 9

On November 16, 2021, the Tax Court issued its opinion in Ruhaak v. Commissioner, 157 T.C. No. 9. The primary issue presented in Ruhaak was whether the petitioner’s request for a hearing made before the expiration of the 30-day period following the mailing date of the levy notice necessarily triggered a CDP hearing and not an equivalent hearing. Held: Timing is everything. Background to Ruhaak v. Commissioner The IRS sent the petitioner a Notice of

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Scott St. Amand April 15, 2022
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
30-Day Letter

Procedural Considerations on Collection (Liens) – Part One: Authority and Limits on Assessment Imposition of Tax Lien

The flip side to the assessment coin is the IRS’s process of collection.  Collection procedures are really where the rubber meets the road for the IRS, which is charged with collecting the taxes imposed by the Code.[1] The IRS has two basic mechanisms for collecting an unpaid tax liability.  The first, which this article goes into in some detail, is the federal tax lien.  If the tax lien does not get the taxpayer’s attention, and

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Scott St. Amand April 29, 2021
Decision Letter

Chang v. Commissioner
T.C. Memo. 2020-19

On January 29, 2020, the Tax Court issued a Memorandum Opinion in the case of Chang v. Commissioner (T.C. Memo. 2020-19). The issues presented in Chang v. Commissioner were (1) whether petitioners timely mailed requests for CDP hearings; and if so (2) whether the Tax Court had jurisdiction to review the subsequent decision letters issued by the IRS. Equivalent Hearing in Chang v. Commissioner Where a person does not timely request a Collection Due Process

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Scott St. Amand January 29, 2020
Abuse of Discretion

Northside Carting Inc. v. Commissioner
T.C. Memo. 2020-18

On January 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Northside Carting Inc. v. Commissioner (T.C. Memo. 2020-18). The primary issue presented in Northside Carting Inc. v. Commissioner was whether the IRS abused its discretion by rejecting collection alternatives (an installment agreement) raised in an equivalent hearing. Background to Northside Carting Inc. v. Commissioner The petitioner’s business is garbage and has been garbage since 1996. At the time the petition was

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Scott St. Amand January 23, 2020
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Cosio v. Commissioner
(T.C. Memo. 2022-18)

On March 9, 2022, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2022-18). The primary issues presented in Cosio v. Commissioner were whether the taxpayer was entitled to raise his underlying liability in a CDP hearing and whether the settlement officer abused

Read More »
Scott St. Amand May 27, 2022

Ruhaak v. Commissioner
157 T.C. No. 9

On November 16, 2021, the Tax Court issued its opinion in Ruhaak v. Commissioner, 157 T.C. No. 9. The primary issue presented in Ruhaak was whether the petitioner’s request for a hearing made before the expiration of the 30-day period following the mailing date of the levy notice necessarily triggered

Read More »
Scott St. Amand April 15, 2022

Chang v. Commissioner
T.C. Memo. 2020-19

On January 29, 2020, the Tax Court issued a Memorandum Opinion in the case of Chang v. Commissioner (T.C. Memo. 2020-19). The issues presented in Chang v. Commissioner were (1) whether petitioners timely mailed requests for CDP hearings; and if so (2) whether the Tax Court had jurisdiction to review

Read More »
Scott St. Amand January 29, 2020

Northside Carting Inc. v. Commissioner
T.C. Memo. 2020-18

On January 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Northside Carting Inc. v. Commissioner (T.C. Memo. 2020-18). The primary issue presented in Northside Carting Inc. v. Commissioner was whether the IRS abused its discretion by rejecting collection alternatives (an installment agreement) raised in an equivalent

Read More »
Scott St. Amand January 23, 2020