Income Tax Issues
Cash Equivalence Doctrine

Anikeev v. Commissioner
T.C. Memo. 2021-23

On February 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Anikeev v. Commissioner (T.C. Memo. 2021-23). The primary issue presented in Anikeev v. Commissioner was whether the “rewards” earned from the purchase of gift cards…a lot of gift cards…were income. Background to Anikeev v. Commissioner The petitioners were crafty Russians, who gamed the credit card reward system.  They joined a credit card rewards program and proceeded to purchase their credit

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Scott St. Amand February 23, 2021
Penalties Under the Code
Accuracy Related Penalty

Sells v. Commissioner
T.C. Memo. 2021-12

On January 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Sells v. Commissioner (T.C. Memo. 2021-12). The main issue presented in Sells v. Commissioner was whether the conservation easement deduction was appropriately denied, but it is the prior supervisory approval that we’ll focus on below. Background to the Penalty Issue in Sells v. Commissioner The IRS asserted penalties for both the conservation easement and the timber donation. However, the parties

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Scott St. Amand January 28, 2021
Procedural Issues
Abuse of Discretion

Boettcher v. Commissioner
T.C. Memo. 2021-4

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Boettcher v. Commissioner (T.C. Memo. 2021-3). The issue presented in Boettcher v. Commissioner was whether the settlement officer failed to properly consider the installment agreement requested by the petitioners. Background to Boettcher v. Commissioner Petitioner-husband was a news-correspondent-turned-college-professor and petitioner-wife was an attorney (likely not a tax attorney, as you’ll see).  The petitioners delinquently filed their tax returns, but, apparently,

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Scott St. Amand January 12, 2021
Procedural Issues
Abuse of Discretion

Kennedy v. Commissioner (T.C. Memo. 2021-3)

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kennedy v. Commissioner (T.C. Memo. 2021-3). The issue presented in Kelley was whether the IRS’s whistleblower office abused its discretion in denying the petitioner’s claims. Background The petitioner claimed that three subsidiaries of a taxpayer owed a middling $150m in unpaid excise taxes, penalties, and interest to Uncle Sam.  The IRS Whistleblower Office (WBO) reviewed the claim, and to everyone’s

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Scott St. Amand January 12, 2021
Procedural Issues
Abuse of Discretion

Doyle v. Commissioner
T.C. Memo. 2020-139

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Doyle v. Commissioner (T.C. Memo. 2020-139). The issue before the court in Doyle v. Commissionerwas whether the IRS’s Whistleblower Office abused its discretion in issuing a determination which denied the petitioners’ two whistleblower claims based on the ground that the IRS took no action based on the information that the petitioners provided, even though the Criminal Investigative Division was unclear

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Scott St. Amand October 8, 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
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
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Anikeev v. Commissioner
T.C. Memo. 2021-23

On February 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Anikeev v. Commissioner (T.C. Memo. 2021-23). The primary issue presented in Anikeev v. Commissioner was whether the “rewards” earned from the purchase of gift cards…a lot of gift cards…were income. Background to Anikeev v. Commissioner

Read More »
Scott St. Amand February 23, 2021

Sells v. Commissioner
T.C. Memo. 2021-12

On January 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Sells v. Commissioner (T.C. Memo. 2021-12). The main issue presented in Sells v. Commissioner was whether the conservation easement deduction was appropriately denied, but it is the prior supervisory approval that we’ll focus on below.

Read More »
Scott St. Amand January 28, 2021

Boettcher v. Commissioner
T.C. Memo. 2021-4

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Boettcher v. Commissioner (T.C. Memo. 2021-3). The issue presented in Boettcher v. Commissioner was whether the settlement officer failed to properly consider the installment agreement requested by the petitioners. Background to Boettcher v. Commissioner Petitioner-husband

Read More »
Scott St. Amand January 12, 2021

Kennedy v. Commissioner (T.C. Memo. 2021-3)

On January 12, 2021, the Tax Court issued a Memorandum Opinion in the case of Kennedy v. Commissioner (T.C. Memo. 2021-3). The issue presented in Kelley was whether the IRS’s whistleblower office abused its discretion in denying the petitioner’s claims. Background The petitioner claimed that three subsidiaries of a taxpayer

Read More »
Scott St. Amand January 12, 2021

Doyle v. Commissioner
T.C. Memo. 2020-139

On October 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Doyle v. Commissioner (T.C. Memo. 2020-139). The issue before the court in Doyle v. Commissionerwas whether the IRS’s Whistleblower Office abused its discretion in issuing a determination which denied the petitioners’ two whistleblower claims based

Read More »
Scott St. Amand October 8, 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

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