Penalties Under the Code
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 v. Commissioner 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 to Kramer v. Commissioner The petitioners are not what you would call “cooperative” or “responsible” taxpayers. Although they brought petition

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Scott St. Amand February 16, 2021
Business Related Issues
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 v. Commissioner was whether the petitioners’ real estate loss deductions were disallowed by IRC § 469 and/or IRC § 280A. Background to Lucero v. Commissioner The petitioner-husband owned a short-term rental property in The Sea Ranch, California. To be clear, the property was not in Sea Ranch,

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Scott St. Amand September 29, 2020
Penalties Under the Code
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 v. Commissioner 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. The Initial Determination in Oropeza v. Commissioner In November 2015, the IRS sent petitioners a Letter

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Scott St. Amand July 21, 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
Income Tax Issues
Burden of Proof

Kroner v. Commissioner
T.C. Memo. 2020-73

On June 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Kroner v. Commissioner (T.C. Memo. 2020-73). The issues before the court in Kroner v. Commissioner were (1) whether transfers of funds to petitioner during the years at issue constitute gifts that petitioner properly excluded from gross income under IRC § 102 and (2) whether petitioner is liable for accuracy-related penalties under IRC § 6662. How Many Kroners does it Take

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Scott St. Amand June 1, 2020
Business Related Issues
Badges of Fraud

Collins v. Commissioner
T.C. Memo. 2020-50

On April 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Collins v. Commissioner (T.C. Memo. 2020-50). The issues before the court in Collins v. Commissioner were (1) whether petitioners were entitled to numerous categories of deductions and whether they provided substantiation to prove entitlement; (2) whether the petitioners are liable for additions to tax for failing to timely file their returns; and whether petitioner-husband is liable for the civil fraud

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Scott St. Amand April 23, 2020
Income Tax Issues
Burden of Proof

Hakkak v. Commissioner
T.C. Memo. 2020-46

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Hakkak v. Commissioner (T.C. Memo. 2020-45). The issue properly before the court in Hakkak v. Commissioner was whether petitioners are entitled to treat as nonpassive certain rental real estate losses they previously treated as passive under IRC § 469 on their Schedules E (Supplemental Income and Loss) for the years at issue. The 2011 and 2012 Returns in Hakkak v.

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Scott St. Amand April 13, 2020
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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 v. Commissioner were whether the petitioners were in default and whether the IRS carried its various burdens of production and proof with respect

Read More »
Scott St. Amand February 16, 2021

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 v. Commissioner was whether the petitioners’ real estate loss deductions were disallowed by IRC § 469 and/or IRC § 280A. Background to

Read More »
Scott St. Amand September 29, 2020

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 v. Commissioner was whether IRS secured timely written supervisory approval, as required by IRC § 6751(b)(1), for three penalties determined in

Read More »
Scott St. Amand July 21, 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

Kroner v. Commissioner
T.C. Memo. 2020-73

On June 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Kroner v. Commissioner (T.C. Memo. 2020-73). The issues before the court in Kroner v. Commissioner were (1) whether transfers of funds to petitioner during the years at issue constitute gifts that petitioner properly excluded from

Read More »
Scott St. Amand June 1, 2020

Collins v. Commissioner
T.C. Memo. 2020-50

On April 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Collins v. Commissioner (T.C. Memo. 2020-50). The issues before the court in Collins v. Commissioner were (1) whether petitioners were entitled to numerous categories of deductions and whether they provided substantiation to prove entitlement; (2)

Read More »
Scott St. Amand April 23, 2020

Hakkak v. Commissioner
T.C. Memo. 2020-46

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Hakkak v. Commissioner (T.C. Memo. 2020-45). The issue properly before the court in Hakkak v. Commissioner was whether petitioners are entitled to treat as nonpassive certain rental real estate losses they previously treated as passive

Read More »
Scott St. Amand April 13, 2020