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

Weiderman v. Commissioner
T.C. Memo. 2020-109

On July 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Weiderman v. Commissioner (T.C. Memo. 2020-109). The primary issue before the court in Weiderman v. Commissioner was whether the court should permit the reopening of the record to allow the IRS to submit evidence that it complied with the supervisory approval requirements of IRC § 6751(b)(1). Satisfying Presumption of Correctness of IRS Determination in Cases Involving Unreported Income in Weiderman

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Scott St. Amand July 15, 2020
Penalties Under the Code
Burden of Proof

Duffy v. Commissioner
T.C. Memo. 2020-108

On July 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Duffy v. Commissioner (T.C. Memo. 2020-108). The primary issue before the court in Duffy v. Commissioner was whether, because the petitioners’ debt to the bank was nonrecourse, the discharge of indebtedness was included in the petitioners amount realized on the sale of the property and did not give rise to cancellation of indebtedness income under Treas. Reg. § 1.1001-2(a). A

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Scott St. Amand July 13, 2020
Penalties Under the Code
Dammit Felicia

Minemyer v. Commissioner
T.C. Memo. 2020-99

On July 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Minemyer v. Commissioner (T.C. Memo. 2020-99). The basic, threshold issue before the court in Minemyer v. Commissioner was whether petitioner is liable for a fraud penalty pursuant to IRC § 6663(a) for tax year 2001. Petitioner in Minemyer v. Commissioner is Not a Good Taxpayer One week prior to Tax Day in 2008, the Government filed a two-count indictment against

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Scott St. Amand July 1, 2020
Procedural Issues
Asserting Penalty in Answer

Koh v. Commissioner
T.C. Memo. 2020-77

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Koh v. Commissioner (T.C. Memo. 2020-77). The issue before the court in Koh v. Commissioner was whether Counsel for the IRS may make an initial determination for purposes of satisfying IRC § 6751(b)(1). Personal Note I was ready to write this case off. It is only six pages long, and so imagine how pleased I was to see an actual

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Scott St. Amand June 4, 2020
Procedural Issues
Accuracy Related Penalty

McCarthy v. Commissioner
T.C. Memo. 2020-74

On June 3, 2020, the Tax Court issued a Memorandum Opinion in the case of McCarthy v. Commissioner (T.C. Memo. 2020-74). The issues before the court in McCarthy v. Commissioner were (1) whether the petitioner is entitled to deductions for qualified residence indebtedness with respect to real properties in New York and California, and (2) whether petitioner is liable for an accuracy-related penalty under IRC § 6662. Brief Background on Residences of Petitioner in McCarthy

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Scott St. Amand June 3, 2020
Penalties Under the Code
CDP

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background to Patrick’s Payroll Services Inc. v. Commissioner The petitioner was an employee leasing company providing payroll services in 2010 and 2011 with one client, a

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Scott St. Amand April 14, 2020
Penalties Under the Code
Conservation Easements

Carter v. Commissioner
T.C. Memo. 2020-21

On February 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Carter v. Commissioner (T.C. Memo. 2020-20). The issues presented in Carter v. Commissioner were whether the restrictions contained in a conservation easement violated IRC § 170(h) and whether the IRS had satisfied the prior written supervisory approval requirement of IRC § 6751(b)(1). Background to Carter v. Commissioner The petitioners, through their partnership, conveyed an easement to NALT, a “qualified organization”

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Scott St. Amand February 3, 2020
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Weiderman v. Commissioner
T.C. Memo. 2020-109

On July 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Weiderman v. Commissioner (T.C. Memo. 2020-109). The primary issue before the court in Weiderman v. Commissioner was whether the court should permit the reopening of the record to allow the IRS to submit evidence that

Read More »
Scott St. Amand July 15, 2020

Duffy v. Commissioner
T.C. Memo. 2020-108

On July 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Duffy v. Commissioner (T.C. Memo. 2020-108). The primary issue before the court in Duffy v. Commissioner was whether, because the petitioners’ debt to the bank was nonrecourse, the discharge of indebtedness was included in the

Read More »
Scott St. Amand July 13, 2020

Minemyer v. Commissioner
T.C. Memo. 2020-99

On July 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Minemyer v. Commissioner (T.C. Memo. 2020-99). The basic, threshold issue before the court in Minemyer v. Commissioner was whether petitioner is liable for a fraud penalty pursuant to IRC § 6663(a) for tax year 2001.

Read More »
Scott St. Amand July 1, 2020

Koh v. Commissioner
T.C. Memo. 2020-77

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Koh v. Commissioner (T.C. Memo. 2020-77). The issue before the court in Koh v. Commissioner was whether Counsel for the IRS may make an initial determination for purposes of satisfying IRC § 6751(b)(1). Personal Note

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Scott St. Amand June 4, 2020

McCarthy v. Commissioner
T.C. Memo. 2020-74

On June 3, 2020, the Tax Court issued a Memorandum Opinion in the case of McCarthy v. Commissioner (T.C. Memo. 2020-74). The issues before the court in McCarthy v. Commissioner were (1) whether the petitioner is entitled to deductions for qualified residence indebtedness with respect to real properties in New

Read More »
Scott St. Amand June 3, 2020

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background

Read More »
Scott St. Amand April 14, 2020

Carter v. Commissioner
T.C. Memo. 2020-21

On February 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Carter v. Commissioner (T.C. Memo. 2020-20). The issues presented in Carter v. Commissioner were whether the restrictions contained in a conservation easement violated IRC § 170(h) and whether the IRS had satisfied the prior written

Read More »
Scott St. Amand February 3, 2020