Income Tax Issues
Abusive Tax Shelters

Slone v. Commissioner (T.C. Memo. 2022-6)

On February 7, 2022, the Tax Court issued a Memorandum Opinion in the case of Slone v. Commissioner (T.C. Memo. 2022-6). The primary issues presented in Slone were (i) whether the IRS bore the burden of production to show timely supervisory approval of the accuracy-related penalty; (ii) whether the IRS was entitled to maintain claims against the petitioners and the trusts at issue. Editor’s Note to Slone v. Commissioner The contempt that Judge Lauber (appropriately)

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Penalties Under the Code
IRC § 6751(b)(1)

Long Branch Land LLC v. Commissioner (T.C. Memo. 2022-2)

On January 13, 2022, the Tax Court issued a Memorandum Opinion in the case of Long Branch Land LLC v. Commissioner (T.C. Memo. 2022-2). The primary issues presented in Long Branch Land LLC v. Commissioner were whether the supervisory agent possessed the authority to supervise the examination of the taxpayer and to approve the penalties imposed by revenue agent, and whether the taxpayer failed to offer clear evidence to overcome presumption of regularity of actions

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Penalties Under the Code
Initial Determination of Penalties

Sand Investment Co. v. Commissioner (157 T.C. No. 11)

On November 23, 2021, the Tax Court issued its opinion in Sand Investment Co. v. Commissioner, 157 T.C. No. 11. The primary issue presented in Sand Investment Co. was whether the IRS obtained prior written supervisory approval pursuant to IRC § 6751(b)(1) insofar as whether the individual who made the initial determination received approval from its immediate supervisor. Held: Yeah…no dice, petitioner. Dueling Determinations The RA’s case and issue manager, Mr. Burris, signed the form

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Penalties Under the Code
Initial Determination of Penalties

Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125)

Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125) On November 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125). The primary issue presented in Excelsior Aggregates was whether the IRS complied with the prior supervisory approval requirement of IRC § 6751(b)(1) with respect to the numerous penalties asserted against the petitioner (IRC § 6662A and IRC § 6662(a), (b)(1)-(3), (d), (e), and (h)). Held: Executive

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Income Tax Issues
Advanced Premium Tax Credit

Amburgey v. Commissioner (T.C. Memo. 2021-124)

On November 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Amburgey v. Commissioner (T.C. Memo. 2021-124). The primary issue presented in Amburgey was whether the petitioners were required to repay an advance premium tax credit, or whether requiring them to do so was unconstitutional. Held: Pay up, petitioners. Background The petitioners, a married couple, reported an adjusted gross income of $181,183 on their joint Federal income tax return for 2018.

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Penalties Under the Code
IRC § 6700

Crim v. Commissioner (T.C. Memo. 2021-117)

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Crim v. Commissioner (T.C. Memo. 2021-117). The primary issue presented in Crim was whether the penalties assessed against the petitioner for promotion of abusive tax shelters under IRC § 6700(a) were assessed the period of limitations on assessment had expired. Author’s Note: If you read nothing else, I beg you to read the Post Script, where I describe the esteemed

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Procedural Issues
Higbee v. Commissioner

On Penalties and Burdens

A burden is a burden, right?  A thirty-three-year-old man-child, living in his mother’s basement, with a Cheeto-stained, self-described “ironical” mustache, then yes.  That’s a burden, no matter how you slice it.  No need to prove it or to produce evidence to support it.  He’s a bum and a burden.  Shave the flavor saver, and get a damn job, hippie. Proof and production, though.  Six of one, half a dozen of another?  Not when it comes

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Slone v. Commissioner (T.C. Memo. 2022-6)

On February 7, 2022, the Tax Court issued a Memorandum Opinion in the case of Slone v. Commissioner (T.C. Memo. 2022-6). The primary issues presented in Slone were (i) whether the IRS bore the burden of production to show timely supervisory approval of the accuracy-related penalty; (ii) whether the IRS

Read More »

Long Branch Land LLC v. Commissioner (T.C. Memo. 2022-2)

On January 13, 2022, the Tax Court issued a Memorandum Opinion in the case of Long Branch Land LLC v. Commissioner (T.C. Memo. 2022-2). The primary issues presented in Long Branch Land LLC v. Commissioner were whether the supervisory agent possessed the authority to supervise the examination of the taxpayer

Read More »

Sand Investment Co. v. Commissioner (157 T.C. No. 11)

On November 23, 2021, the Tax Court issued its opinion in Sand Investment Co. v. Commissioner, 157 T.C. No. 11. The primary issue presented in Sand Investment Co. was whether the IRS obtained prior written supervisory approval pursuant to IRC § 6751(b)(1) insofar as whether the individual who made the

Read More »

Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125)

Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125) On November 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Excelsior Aggregates v. Commissioner (T.C. Memo. 2021-125). The primary issue presented in Excelsior Aggregates was whether the IRS complied with the prior supervisory approval requirement of IRC §

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Amburgey v. Commissioner (T.C. Memo. 2021-124)

On November 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Amburgey v. Commissioner (T.C. Memo. 2021-124). The primary issue presented in Amburgey was whether the petitioners were required to repay an advance premium tax credit, or whether requiring them to do so was unconstitutional. Held:

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Crim v. Commissioner (T.C. Memo. 2021-117)

On October 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Crim v. Commissioner (T.C. Memo. 2021-117). The primary issue presented in Crim was whether the penalties assessed against the petitioner for promotion of abusive tax shelters under IRC § 6700(a) were assessed the period of

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On Penalties and Burdens

A burden is a burden, right?  A thirty-three-year-old man-child, living in his mother’s basement, with a Cheeto-stained, self-described “ironical” mustache, then yes.  That’s a burden, no matter how you slice it.  No need to prove it or to produce evidence to support it.  He’s a bum and a burden.  Shave

Read More »