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
Procedural Issues
Dammit Felicia

Pfetzer v. Commissioner
T.C. Memo. 2021-145

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Pfetzer v. Commissioner (T.C. Memo. 2021-145). The primary issue presented in Pfetzer was whether the settlement officer failed to fulfill duty to verify that valid notices of deficiency were issued and mailed to taxpayer. Held: You betcha…but the IRS still managed to lose. Background to Pfetzer v. Commissioner The petitioner was not a model taxpayer. In point of fact, the

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Scott St. Amand May 3, 2022
Procedural Issues
Abuse of Discretion

Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here. Background The petitioner did not file an income tax return for 2014, so the IRS prepared a substitute for return (SFR) for her pursuant to

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Scott St. Amand May 2, 2022
Income Tax Issues
"Stand-Alone" Innocent Spouse Cases

Coggin v. Commissioner
157 T.C. No. 12

On December 8, 2021, the Tax Court issued its opinion in Coggin v. Commissioner, 157 T.C. No. 12. The primary issue presented in Coggin was whether the Tax Court lacked jurisdiction in a refund suit for years in which the District Court had previously acquired jurisdiction. Background The petitioner filed amended returns for tax years 2001 through 2009, claiming refunds for 2001 through 2007. The IRS rejected the refund requests for 2003, 2004, and 2007.

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Scott St. Amand April 20, 2022
Procedural Issues
Assessment

Procedural Considerations on Collection (Assessment) – Part One: Authority and Limits on Assessment

Assessment and collection of taxes are the IRS’s bread and butter, and arguably the very reason that the IRS exists at all.  Consequently, it is no surprise that two whole chapters of the Code are dedicated to assessment and collection.  In this article we will examine the statutes of limitation for assessments, as well as some of the idiosyncrasies of the assessment regime.  In two separate series of articles, we will delve into the IRS’s

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Scott St. Amand April 29, 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

Pfetzer v. Commissioner
T.C. Memo. 2021-145

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Pfetzer v. Commissioner (T.C. Memo. 2021-145). The primary issue presented in Pfetzer was whether the settlement officer failed to fulfill duty to verify that valid notices of deficiency were issued and mailed to taxpayer. Held:

Read More »
Scott St. Amand May 3, 2022

Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here.

Read More »
Scott St. Amand May 2, 2022

Coggin v. Commissioner
157 T.C. No. 12

On December 8, 2021, the Tax Court issued its opinion in Coggin v. Commissioner, 157 T.C. No. 12. The primary issue presented in Coggin was whether the Tax Court lacked jurisdiction in a refund suit for years in which the District Court had previously acquired jurisdiction. Background The petitioner filed

Read More »
Scott St. Amand April 20, 2022