Procedural Issues
Abuse of Discretion

Norberg v. Commissioner
T.C. Memo. 2022-30

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Norberg v. Commissioner (T.C. Memo. 2022-30). The primary issue presented in Norberg v. Commissioner was whether the settlement officer abused its discretion in upholding a notice of intent to levy and denying the petitioners’ request to be placed in currently not collectible status (despite having the ability to make payments). Held:  Background to Norberg v. Commissioner In February 2019, the

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Scott St. Amand January 24, 2023
Penalties Under the Code
Abuse of Discretion

Middleton v. Commissioner
T.C. Memo. 2022-28

On April 4, 2022, the Tax Court issued a Memorandum Opinion in the case of Middleton v. Commissioner (T.C. Memo. 2022-28). The primary issues presented in Middleton v. Commissioner were (i) whether the taxpayer could challenge the Trust Fund Recovery Penalty at his CDP hearing; and (ii) whether the taxpayer established that he was not “responsible person” for collecting, accounting for, and paying over employees’ income and employment taxes. Background to Middleton v. Commissioner In

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Scott St. Amand November 22, 2022
Penalties Under the Code
Abuse of Discretion

Golditch v. Commissioner
T.C. Memo. 2022-26

On March 29, 2022, the Tax Court issued a Memorandum Opinion in the case of Golditch v. Commissioner (T.C. Memo. 2022-26). The primary issues presented in Golditch v. Commissioner were (i) whether the taxpayer was permitted to challenge his underlying tax liability at CDP hearing; (ii) whether the taxpayer’s argument that liabilities were not properly assessed because substitutes for return were invalid was frivolous; and (iii) whether the imposition of frivolous position penalty on taxpayer

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Scott St. Amand November 18, 2022
Procedural Issues
Abuse of Discretion

Hamilton v. Commissioner
T.C. Memo. 2022-21

On March 15, 2022, the Tax Court issued a Memorandum Opinion in the case of Hamilton v. Commissioner (T.C. Memo. 2022-21). The primary issues presented in Hamilton v. Commissioner were (1) whether the Tax Court would consider taxpayers’ testimony and documentary evidence; (2) whether the notices of determination contained plain errors; (3) whether the omission of documents from administrative record called into question completeness of record (and, if so, whether settlement officer’s determination to sustain

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Scott St. Amand June 17, 2022
Procedural Issues
CDP Hearing

Cosio v. Commissioner
(T.C. Memo. 2022-18)

On March 9, 2022, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2022-18). The primary issues presented in Cosio v. Commissioner were whether the taxpayer was entitled to raise his underlying liability in a CDP hearing and whether the settlement officer abused its discretion in denying the petitioner collection alternatives and sustaining collection through levy. Background to Cosio v. Commissioner Mr. Cosio—we’ll call him Carl because, as

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Scott St. Amand May 27, 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

O’Donnell v. Commissioner
T.C. Memo. 2021-134

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of O’Donnell v. Commissioner (T.C. Memo. 2021-134). The primary issue presented in O’Donnell was whether the settlement officer abused his discretion in sustaining the collection action against a taxpayer who had a “blatant disregard for voluntary compliance.” Background to O’Donnell v. Commissioner Let me begin by saying that James O’Donnell is not a paragon of tax compliance. According to Judge Lauber,

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Scott St. Amand April 20, 2022
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Norberg v. Commissioner
T.C. Memo. 2022-30

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Norberg v. Commissioner (T.C. Memo. 2022-30). The primary issue presented in Norberg v. Commissioner was whether the settlement officer abused its discretion in upholding a notice of intent to levy and denying the petitioners’ request

Read More »
Scott St. Amand January 24, 2023

Middleton v. Commissioner
T.C. Memo. 2022-28

On April 4, 2022, the Tax Court issued a Memorandum Opinion in the case of Middleton v. Commissioner (T.C. Memo. 2022-28). The primary issues presented in Middleton v. Commissioner were (i) whether the taxpayer could challenge the Trust Fund Recovery Penalty at his CDP hearing; and (ii) whether the taxpayer

Read More »
Scott St. Amand November 22, 2022

Golditch v. Commissioner
T.C. Memo. 2022-26

On March 29, 2022, the Tax Court issued a Memorandum Opinion in the case of Golditch v. Commissioner (T.C. Memo. 2022-26). The primary issues presented in Golditch v. Commissioner were (i) whether the taxpayer was permitted to challenge his underlying tax liability at CDP hearing; (ii) whether the taxpayer’s argument

Read More »
Scott St. Amand November 18, 2022

Hamilton v. Commissioner
T.C. Memo. 2022-21

On March 15, 2022, the Tax Court issued a Memorandum Opinion in the case of Hamilton v. Commissioner (T.C. Memo. 2022-21). The primary issues presented in Hamilton v. Commissioner were (1) whether the Tax Court would consider taxpayers’ testimony and documentary evidence; (2) whether the notices of determination contained plain

Read More »
Scott St. Amand June 17, 2022

Cosio v. Commissioner
(T.C. Memo. 2022-18)

On March 9, 2022, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2022-18). The primary issues presented in Cosio v. Commissioner were whether the taxpayer was entitled to raise his underlying liability in a CDP hearing and whether the settlement officer abused

Read More »
Scott St. Amand May 27, 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

O’Donnell v. Commissioner
T.C. Memo. 2021-134

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of O’Donnell v. Commissioner (T.C. Memo. 2021-134). The primary issue presented in O’Donnell was whether the settlement officer abused his discretion in sustaining the collection action against a taxpayer who had a “blatant disregard for voluntary

Read More »
Scott St. Amand April 20, 2022