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
Income Tax Issues
Frivolous

Delgado v. Commissioner
T.C. Memo. 2021-84

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Delgado v. Commissioner (T.C. Memo. 2021-84). The primary issue presented in Delgado v. Commissioner was whether the petitioner’s frivolous argument that he did not receive taxable income in 2017 because he was not engaged in a “trade or business” as defined by IRC § 7701(a)(26) held any water… Quick Work of the Frivolousness in Delgado v. Commissioner Compensation for services

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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
Income Tax Issues
Frivolous

Lashua v. Commissioner
T.C. Memo. 2020-151

On November 9, 2020, the Tax Court issued a Memorandum Opinion in the case Lashua v. Commissioner (T.C. Memo. 2020-151). The primary issues before the court in Lashua v. Commissioner were whether the petitioner had unreported retirement income, whether the petitioner was liable for additional tax under IRC § 72(t), and whether the petitioner received a valid notice of deficiency.  A further issue was whether the petitioner was completely full of shit.  Judge Marvel –

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Scott St. Amand November 9, 2020
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
Failure to Communicate with IRS

Lloyd v. Commissioner
T.C. Memo. 2020-92

On June 22, 2020, the Tax Court issued a Memorandum Opinion in the case of Lloyd v. Commissioner (T.C. Memo. 2020-92). The issue before the court in Lloyd v. Commissioner was whether a taxpayer’s claims that “the income tax law is null and void” and that “he is entitled to a religious exemption from paying income tax because he is functioning as a church relieves him from the requirement to file and/or pay Federal income

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Scott St. Amand June 22, 2020
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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

Delgado v. Commissioner
T.C. Memo. 2021-84

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Delgado v. Commissioner (T.C. Memo. 2021-84). The primary issue presented in Delgado v. Commissioner was whether the petitioner’s frivolous argument that he did not receive taxable income in 2017 because he was not engaged in

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

Lashua v. Commissioner
T.C. Memo. 2020-151

On November 9, 2020, the Tax Court issued a Memorandum Opinion in the case Lashua v. Commissioner (T.C. Memo. 2020-151). The primary issues before the court in Lashua v. Commissioner were whether the petitioner had unreported retirement income, whether the petitioner was liable for additional tax under IRC § 72(t),

Read More »
Scott St. Amand November 9, 2020

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

Lloyd v. Commissioner
T.C. Memo. 2020-92

On June 22, 2020, the Tax Court issued a Memorandum Opinion in the case of Lloyd v. Commissioner (T.C. Memo. 2020-92). The issue before the court in Lloyd v. Commissioner was whether a taxpayer’s claims that “the income tax law is null and void” and that “he is entitled to

Read More »
Scott St. Amand June 22, 2020