Procedural Issues
CDP Hearing

DelPonte v. Commissioner
158 T.C. No. 7

On May 5, 2022, the Tax Court issued the full opinion in DelPonte v. Commissioner (158 T.C. No. 7). The primary issue presented in DelPonte v. Commissioner was whether the IRS’s Cincinnati Centralized Innocent Spouse Operation (CCISO) or the IRS’s Office of Chief Counsel has the final authority to determine whether taxpayer was entitled to innocent spouse relief when such relief is first raised as an affirmative defense in a Tax Court petition. Held: Chief

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Scott St. Amand June 15, 2022
Procedural Issues
Form 8857

Lewis v. Commissioner
158 T.C. No. 3

On March 3, 2022, the Tax Court issued the full opinion in Lewis v. Commissioner (158 T.C. No. 3). The primary issues presented in Lewis v. Commissioner were (i) whether the letter that the taxpayer sent to the IRS constituted a “qualified offer” (sorry, Gina, but no) and (ii) whether the IRS’s position in the litigation was “substantially justified” (don’t quit your job at the diner, because the position was justified…substantially). Lewis v. Commissioner in

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Scott St. Amand June 9, 2022
Penalties Under the Code
Accuracy Related Penalty

Soni v. Commissioner
T.C. Memo. 2021-137

On December 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Soni v. Commissioner (T.C. Memo. 2021-137). The primary issues presented in Soni were (1) whether the petitioners filed a valid joint return; (2) whether the period of limitations for assessment of tax under IRC § 6501(a) and (c)(4) expired before the issuance of the notice of deficiency; (3) whether the petitioners are liable for an addition to tax under IRC

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Scott St. Amand April 23, 2022
Income Tax Issues
Actual Knowledge

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently denied that he had any intent whatsoever to share it with anyone else. (Candidly, you absolutely believe him.)  Bill and Ethel’s daughters Jennie and Jaime

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Scott St. Amand April 29, 2021
Income Tax Issues
Assessable Penalties

Filing Joint Returns Under IRC § 6013 – Consequences and Benefits

IRC § 6013 permits the filing of joint returns by spouses. It should be noted that the Code has not adapted to the times, and it still lists “husbands and wives” as the only persons who may make a single return jointly. For purposes of equality and inclusion, and to stick it to the patriarchy, I will use the term spouses. The most interesting aspect of IRC § 6013 is the ability for a delinquent

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Scott St. Amand April 29, 2021
Income Tax Issues
Innocent Spouse Relief

James v. Commissioner (T.C. Memo. 2021-7)

On January 13, 2021, the Tax Court issued a Memorandum Opinion in the case of James v. Commissioner (T.C. Memo. 2021-7). The issue presented in James v. Commissioner was whether the petitioner was entitled to innocent spouse relief under IRC § 6015(e)(1). A Tangled Marital Web in James v. Commissioner The petitioner was married to her husband from 2003 until 2006. Nevertheless, the petitioner lived with her husband in 2010, when the petitioner went through

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Scott St. Amand January 13, 2021
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DelPonte v. Commissioner
158 T.C. No. 7

On May 5, 2022, the Tax Court issued the full opinion in DelPonte v. Commissioner (158 T.C. No. 7). The primary issue presented in DelPonte v. Commissioner was whether the IRS’s Cincinnati Centralized Innocent Spouse Operation (CCISO) or the IRS’s Office of Chief Counsel has the final authority to determine

Read More »
Scott St. Amand June 15, 2022

Lewis v. Commissioner
158 T.C. No. 3

On March 3, 2022, the Tax Court issued the full opinion in Lewis v. Commissioner (158 T.C. No. 3). The primary issues presented in Lewis v. Commissioner were (i) whether the letter that the taxpayer sent to the IRS constituted a “qualified offer” (sorry, Gina, but no) and (ii) whether

Read More »
Scott St. Amand June 9, 2022

Soni v. Commissioner
T.C. Memo. 2021-137

On December 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Soni v. Commissioner (T.C. Memo. 2021-137). The primary issues presented in Soni were (1) whether the petitioners filed a valid joint return; (2) whether the period of limitations for assessment of tax under IRC §

Read More »
Scott St. Amand April 23, 2022

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently

Read More »
Scott St. Amand April 29, 2021

James v. Commissioner (T.C. Memo. 2021-7)

On January 13, 2021, the Tax Court issued a Memorandum Opinion in the case of James v. Commissioner (T.C. Memo. 2021-7). The issue presented in James v. Commissioner was whether the petitioner was entitled to innocent spouse relief under IRC § 6015(e)(1). A Tangled Marital Web in James v. Commissioner

Read More »
Scott St. Amand January 13, 2021