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
Assessable Penalties

Current Developments on Prior Written Supervisory Approval under IRC § 6751(b)(1)

The Statute No penalty under the Code[1] may be assessed unless the initial determination of such assessment is personally approved in writing by the immediate supervisor of the individual/agent making such determination (or another appropriate higher-level official).[2] This approval requirement, introduced in 1998, was the subject of only three substantial decisions prior to 2020. This year, however, was a boon for taxpayers, and the full opinions of the Tax Court defined the metes and bounds

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Scott St. Amand April 30, 2021
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
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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

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

Read More »
Scott St. Amand June 4, 2020