Penalties Under the Code
Abuse of Discretion

Golditch v. Commissioner
T.C. Memo. 2022-26

On March 29, 2022, the Tax Court issued a Memorandum Opinion in the case of Golditch v. Commissioner (T.C. Memo. 2022-26). The primary issues presented in Golditch v. Commissioner were (i) whether the taxpayer was permitted to challenge his underlying tax liability at CDP hearing; (ii) whether the taxpayer’s argument that liabilities were not properly assessed because substitutes for return were invalid was frivolous; and (iii) whether the imposition of frivolous position penalty on taxpayer

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Scott St. Amand November 18, 2022
Penalties Under the Code
Frivolity

Addis v. Commissioner
T.C. Memo. 2022-24

On March 28, 2022, the Tax Court issued a Memorandum Opinion in the case of Addis v. Commissioner (T.C. Memo. 2022-24). The primary issue presented in Addis v. Commissioner was whether the frivolous taxpayer’s CDP rights had been violated. Held: Not quite, Jonah. Mr. Addis’s 2014 Tax Reporting On March 17, 2017, Jonah Addis filed a delinquent tax return for his 2014 tax year, reporting zero dollars of income and a refund due of approximately

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Scott St. Amand November 16, 2022
Penalties Under the Code
Failure to Timely File Penalty

Williams v. Commissioner
T.C. Memo. 2022-7

On February 7, 2022, the Tax Court issued a Memorandum Opinion in the case of Williams v. Commissioner (T.C. Memo. 2022-7). The primary issues presented in Williams were (i) whether the disallowance of the petitioner’s deductions was warranted; and (ii) whether frivolous position penalty was warranted. A Brief Background of Williams v. Commissioner The IRS issued a notice of deficiency, in which it disallowed certain deductions claimed by the petitioner (Larry) in connection with his

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Scott St. Amand May 12, 2022
Procedural Issues
Collection Alternatives

Roberts v. Commissioner
T.C. Memo. 2021-131

On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts v. Commissioner The petitioner has unpaid tax liabilities for 2004-2007. In an effort to collect these liabilities the IRS filed an NFTL, and in May

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Scott St. Amand April 15, 2022
Income Tax Issues
Frivolous

Silver v. Commissioner (T.C. Memo. 2021-98)

On August 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Silver v. Commissioner (T.C. Memo. 2021-98). The primary issue presented in Silver v. Commissioner was whether the petitioner’s arguments were frivolous, and if so whether the imposition of a penalty for bringing a frivolous or groundless position was warranted. Background to Silver v. Commissioner The petitioner, Mr. Silver, received $28,155 in wages and $5,000 as other income in tax year

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Scott St. Amand September 28, 2021
Penalties Under the Code
Frivolous Position

Muhammad v. Commissioner
T.C. Memo. 2021-77

On June 29, 2021, the Tax Court issued a Memorandum Opinion in the case of Muhammad v. Commissioner (T.C. Memo. 2021-77). The primary issue presented in Muhammad v. Commissioner was whether the petitioner’s arguments were completely frivolous, or just a little frivolous, so as to support the frivolous argument penalty under IRC § 6673(a)(1)(B). Held: Petitioner was completely full of shit; penalties ensued. Overview of Muhammad v. Commissioner The question presented in this case is

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Scott St. Amand July 12, 2021
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
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Golditch v. Commissioner
T.C. Memo. 2022-26

On March 29, 2022, the Tax Court issued a Memorandum Opinion in the case of Golditch v. Commissioner (T.C. Memo. 2022-26). The primary issues presented in Golditch v. Commissioner were (i) whether the taxpayer was permitted to challenge his underlying tax liability at CDP hearing; (ii) whether the taxpayer’s argument

Read More »
Scott St. Amand November 18, 2022

Addis v. Commissioner
T.C. Memo. 2022-24

On March 28, 2022, the Tax Court issued a Memorandum Opinion in the case of Addis v. Commissioner (T.C. Memo. 2022-24). The primary issue presented in Addis v. Commissioner was whether the frivolous taxpayer’s CDP rights had been violated. Held: Not quite, Jonah. Mr. Addis’s 2014 Tax Reporting On March

Read More »
Scott St. Amand November 16, 2022

Williams v. Commissioner
T.C. Memo. 2022-7

On February 7, 2022, the Tax Court issued a Memorandum Opinion in the case of Williams v. Commissioner (T.C. Memo. 2022-7). The primary issues presented in Williams were (i) whether the disallowance of the petitioner’s deductions was warranted; and (ii) whether frivolous position penalty was warranted. A Brief Background of

Read More »
Scott St. Amand May 12, 2022

Roberts v. Commissioner
T.C. Memo. 2021-131

On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts

Read More »
Scott St. Amand April 15, 2022

Silver v. Commissioner (T.C. Memo. 2021-98)

On August 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Silver v. Commissioner (T.C. Memo. 2021-98). The primary issue presented in Silver v. Commissioner was whether the petitioner’s arguments were frivolous, and if so whether the imposition of a penalty for bringing a frivolous or

Read More »
Scott St. Amand September 28, 2021

Muhammad v. Commissioner
T.C. Memo. 2021-77

On June 29, 2021, the Tax Court issued a Memorandum Opinion in the case of Muhammad v. Commissioner (T.C. Memo. 2021-77). The primary issue presented in Muhammad v. Commissioner was whether the petitioner’s arguments were completely frivolous, or just a little frivolous, so as to support the frivolous argument penalty

Read More »
Scott St. Amand July 12, 2021

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