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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Income Tax Issues
Employee

Blossom Day Care Centers Inc. v. Commissioner (T.C. Memo. 2021-86)

On July 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Blossom Day Care Centers, Inc. v. Commissioner (T.C. Memo. 2021-86). The issues presented in Blossom Day Care Centers, Inc. were whether: (1) the day care’s corporate officers should be legally classified as employees of petitioner such that petitioner is liable for employment tax (FICA) and unemployment tax (FUTA); (2) petitioner was liable for FICA and FUTA taxes; (3) petitioner was

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Accuracy Related Penalty

Plentywood Drug Inc. v. Commissioner (T.C. Memo. 2021-45)

On April 26, 2021, the Tax Court issued a Memorandum Opinion in the case of Plentywood Drug, Inc. v. Commissioner (T.C. Memo. 2021-45). The primary issues presented in Plentywood Drug, Inc. were whether the petitioner’s owners received “fair rent” or constructive dividends for the rental of the petitioner’s drug store, and whether the petitioner (a corporation) satisfied its burden to show that the IRS failed to receive prior supervisory approval for the accuracy-related penalties at

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Accuracy Related Penalty

Walton v. Commissioner (T.C. Memo. 2021-40)

On March 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Walton v. Commissioner (T.C. Memo. 2021-40). The primary issue presented in Walton was whether the petitioner qualified for the reasonable cause exception to the imposition of an accuracy-related penalty. Background The petitioner was a New Yorker,[1] who failed to report $170,000 in nonemployee compensation in 2015. Strike one and two. The petitioner was terminated from her employment, and negotiated a

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Burden of Proof

Kramer v. Commissioner (T.C. Memo. 2021-16)

On February 16, 2021, the Tax Court issued a Memorandum Opinion in the case of Kramer v. Commissioner (T.C. Memo. 2021-16). The primary issues presented in Kramer were whether the petitioners were in default and whether the IRS carried its various burdens of production and proof with respect to the deficiencies asserted. Background The petitioners are not what you would call “cooperative” or “responsible” taxpayers. Although they brought petition seeking a redetermination of adjustments into

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Books and Records

Lucero v. Commissioner (T.C. Memo. 2020-136)

On September 29, 2020, the Tax Court issued a Memorandum Opinion in the case of Lucero v. Commissioner (T.C. Memo. 2020-136). The issue before the court in Lucero was whether the petitioners’ real estate loss deductions were disallowed by IRC § 469 and/or IRC § 280A.

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Burden of Proof

Oropeza v. Commissioner (T.C. Memo. 2020-111)

On July 21, 2020, the Tax Court issued a Memorandum Opinion in the case of Oropeza v. Commissioner (T.C. Memo. 2020-111). The primary issue before the court in Oropeza was whether IRS secured timely written supervisory approval, as required by IRC § 6751(b)(1), for three penalties determined in the notice of deficiency for petitioners’ 2012 tax year.

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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 »

Blossom Day Care Centers Inc. v. Commissioner (T.C. Memo. 2021-86)

On July 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Blossom Day Care Centers, Inc. v. Commissioner (T.C. Memo. 2021-86). The issues presented in Blossom Day Care Centers, Inc. were whether: (1) the day care’s corporate officers should be legally classified as employees of petitioner

Read More »

Plentywood Drug Inc. v. Commissioner (T.C. Memo. 2021-45)

On April 26, 2021, the Tax Court issued a Memorandum Opinion in the case of Plentywood Drug, Inc. v. Commissioner (T.C. Memo. 2021-45). The primary issues presented in Plentywood Drug, Inc. were whether the petitioner’s owners received “fair rent” or constructive dividends for the rental of the petitioner’s drug store,

Read More »

Walton v. Commissioner (T.C. Memo. 2021-40)

On March 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Walton v. Commissioner (T.C. Memo. 2021-40). The primary issue presented in Walton was whether the petitioner qualified for the reasonable cause exception to the imposition of an accuracy-related penalty. Background The petitioner was a New

Read More »

Kramer v. Commissioner (T.C. Memo. 2021-16)

On February 16, 2021, the Tax Court issued a Memorandum Opinion in the case of Kramer v. Commissioner (T.C. Memo. 2021-16). The primary issues presented in Kramer were whether the petitioners were in default and whether the IRS carried its various burdens of production and proof with respect to the

Read More »

Lucero v. Commissioner (T.C. Memo. 2020-136)

On September 29, 2020, the Tax Court issued a Memorandum Opinion in the case of Lucero v. Commissioner (T.C. Memo. 2020-136). The issue before the court in Lucero was whether the petitioners’ real estate loss deductions were disallowed by IRC § 469 and/or IRC § 280A.

Read More »

Oropeza v. Commissioner (T.C. Memo. 2020-111)

On July 21, 2020, the Tax Court issued a Memorandum Opinion in the case of Oropeza v. Commissioner (T.C. Memo. 2020-111). The primary issue before the court in Oropeza was whether IRS secured timely written supervisory approval, as required by IRC § 6751(b)(1), for three penalties determined in the notice

Read More »