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
Penalties Under the Code
CDP

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background to Patrick’s Payroll Services Inc. v. Commissioner The petitioner was an employee leasing company providing payroll services in 2010 and 2011 with one client, a

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Scott St. Amand April 14, 2020
Penalties Under the Code
Challenging Underlying Liability

Bishop v. Commissioner
T.C. Memo. 2020-36

On March 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Bishop v. Commissioner (T.C. Memo. 2020-36). The issues presented in Bishop v. Commissioner were whether the petitioner could raise underlying tax liabilities before the Tax Court, and whether the IRS abused its discretion in upholding a proposed levy. Background to Bishop v. Commissioner The petitioner filed delinquent Federal income tax returns for 2013 and 2014 reporting self-employment income. For each

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Scott St. Amand March 17, 2020
Penalties Under the Code
Burden of Proof

Frost v. Commissioner
154 T.C. No. 2

On January 7, 2020, the Tax Court issued its opinion in Frost v. Commissioner (154 T.C. No. 2). The issue presented in Frost v. Commissioner was whether the IRS satisfied the burden of production under IRC § 7491(c) in offering evidence of compliance with the requirement of IRC § 6751(b)(1) that the agent initially determining accuracy-related penalties obtained timely written supervisory approval to assert IRC § 6662(a) accuracy-related penalties against the petitioner. Parsing the Semantics

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Scott St. Amand January 7, 2020
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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

Read More »
Scott St. Amand January 12, 2021

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background

Read More »
Scott St. Amand April 14, 2020

Bishop v. Commissioner
T.C. Memo. 2020-36

On March 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Bishop v. Commissioner (T.C. Memo. 2020-36). The issues presented in Bishop v. Commissioner were whether the petitioner could raise underlying tax liabilities before the Tax Court, and whether the IRS abused its discretion in upholding

Read More »
Scott St. Amand March 17, 2020

Frost v. Commissioner
154 T.C. No. 2

On January 7, 2020, the Tax Court issued its opinion in Frost v. Commissioner (154 T.C. No. 2). The issue presented in Frost v. Commissioner was whether the IRS satisfied the burden of production under IRC § 7491(c) in offering evidence of compliance with the requirement of IRC § 6751(b)(1)

Read More »
Scott St. Amand January 7, 2020