Procedural Issues
Administrative Proceeding

Dennis v. Commissioner
T.C. Memo. 2020-98

On July 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Dennis v. Commissioner (T.C. Memo. 2020-98). The primary issue before the court in Dennis v. Commissioner was whether the petitioners were entitled to reasonable litigation or administrative costs when, after CDP appeals, petition, and remand from Tax Court to Appeals, the IRS conceded all issues. Brief Background in Dennis v. Commissioner The IRS screwed this one up, but they were

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Scott St. Amand July 1, 2020
Procedural Issues
Appeals Division

Cosio v. Commissioner
T.C. Memo. 2020-90

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2020-90). The primary issue before the court in Cosio v. Commissioner was whether the petitioner received a reasonable opportunity to present evidence pertaining to his tax liability for 2015, when all notices sent to the petitioner referenced his 2012 liability and his right to a hearing thereupon. Background to Cosio v. Commissioner From the limited

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Scott St. Amand June 18, 2020
Procedural Issues
Dammit Felicia

Abeuova v. Commissioner
T.C. Memo. 2020-86

On June 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Abeuova v. Commissioner (T.C. Memo. 2020-86). The issue before the court in Abeuova v. Commissioner was whether the IRS sent the notice of deficiency to the petitioners last known address, and if so, whether the Tax Court has jurisdiction because of the untimely filing of the petition. The Erroneous Zip Code Addendum in Abeuova v. Commissioner Petitioners’ five-digit ZIP Code

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Scott St. Amand June 16, 2020
Procedural Issues
Abuse of Discretion

Waszczuk v. Commissioner
T.C. Memo. 2020-75

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Waszczuk v. Commissioner (T.C. Memo. 2020-75). The issue before the court in Waszczuk v. Commissioner was whether the IRS Whistleblower Office (WBO) abused its discretion by rejecting the petitioner’s whistleblower claim (which the WBO treated as two claims, when in reality it was one claim with an amendment by subsequent letter, which letter the WBO treated as a separate, but

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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
Procedural Issues
Abuse of Discretion

Kirkley v. Commissioner
T.C. Memo. 2020-57

On May 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kirkley v. Commissioner (T.C. Memo. 2020-57). The primary issue before the court in Kirkley v. Commissioner was whether the IRS’s determination that petitioners must liquidate all of their property, including their residence, as a condition for the IRS’s acceptance of an installment agreement, was a (rather egregious) abuse of discretion. Statement of Facts in Kirkley v. Commissioner The common perception

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Scott St. Amand May 13, 2020
Income Tax Issues
Books and Records

Keels v. Commissioner
T.C. Memo. 2020-25

On February 19, 2020, the Tax Court issued a Memorandum Opinion in the case of Keels v. Commissioner (T.C. Memo. 2020-25). The issues presented in Keels v. Commissioner were (1) whether petitioner substantiated his expenses underlying his claimed deductions by maintaining adequate records, and (2) whether, because the IRS raised the application of IRC § 409A as a new basis for disallowance of the petitioner’s deductions (which had not been raised in the notice of

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Scott St. Amand February 19, 2020
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Dennis v. Commissioner
T.C. Memo. 2020-98

On July 1, 2020, the Tax Court issued a Memorandum Opinion in the case of Dennis v. Commissioner (T.C. Memo. 2020-98). The primary issue before the court in Dennis v. Commissioner was whether the petitioners were entitled to reasonable litigation or administrative costs when, after CDP appeals, petition, and remand

Read More »
Scott St. Amand July 1, 2020

Cosio v. Commissioner
T.C. Memo. 2020-90

On June 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Cosio v. Commissioner (T.C. Memo. 2020-90). The primary issue before the court in Cosio v. Commissioner was whether the petitioner received a reasonable opportunity to present evidence pertaining to his tax liability for 2015, when

Read More »
Scott St. Amand June 18, 2020

Abeuova v. Commissioner
T.C. Memo. 2020-86

On June 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Abeuova v. Commissioner (T.C. Memo. 2020-86). The issue before the court in Abeuova v. Commissioner was whether the IRS sent the notice of deficiency to the petitioners last known address, and if so, whether the

Read More »
Scott St. Amand June 16, 2020

Waszczuk v. Commissioner
T.C. Memo. 2020-75

On June 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Waszczuk v. Commissioner (T.C. Memo. 2020-75). The issue before the court in Waszczuk v. Commissioner was whether the IRS Whistleblower Office (WBO) abused its discretion by rejecting the petitioner’s whistleblower claim (which the WBO treated

Read More »
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

Kirkley v. Commissioner
T.C. Memo. 2020-57

On May 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kirkley v. Commissioner (T.C. Memo. 2020-57). The primary issue before the court in Kirkley v. Commissioner was whether the IRS’s determination that petitioners must liquidate all of their property, including their residence, as a condition

Read More »
Scott St. Amand May 13, 2020

Keels v. Commissioner
T.C. Memo. 2020-25

On February 19, 2020, the Tax Court issued a Memorandum Opinion in the case of Keels v. Commissioner (T.C. Memo. 2020-25). The issues presented in Keels v. Commissioner were (1) whether petitioner substantiated his expenses underlying his claimed deductions by maintaining adequate records, and (2) whether, because the IRS raised

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Scott St. Amand February 19, 2020