Procedural Issues
Allocation of Tax Payment

Brown v. Commissioner (T.C. Memo. 2021-112)

On September 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Brown v. Commissioner (T.C. Memo. 2021-112). The sole issue presented in Brown was whether the Tax Court has jurisdiction to order the refund of a TIPRA payment. What is a TIPRA Payment? The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), Pub. L. No. 109-222, § 509(a), enacted new IRC § 7122(c), effective for offers-in-compromise (OICs) submitted on or

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Procedural Issues
Jurisdiction of Tax Court

Mathews v. Commissioner (T.C. Memo. 2021-85)

On July 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-85). The primary issue presented in Mathews was whether the Tax Court had jurisdiction to hear a petitioner when the pro se petitioner filed his petition (sent a letter to the Tax Court) well after the 90 day deadline had passed, and whether because the Tax Court had jurisdiction over one year’s petition, the Tax

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Procedural Issues
Dismissal of Tax Court Petition

Stein v. Commissioner (156 T.C. No. 11)

On June 17, 2021, the Tax Court issued its opinion in Stein v. Commissioner, 156 T.C. No. 11. The primary issue presented in Stein was whether the Tax Court has discretion to grant the petitioners’ motion to dismiss a stand-alone petition for recovery of administrative costs when the petition did not invoke the Tax Court’s jurisdiction to redetermine a deficiency under IRC § 6213(a). Factual Background The petitioners filed an application for the award of

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Procedural Issues
IRC § 7345

Shitrit v. Commissioner (T.C. Memo. 2021-63)

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Shitrit v. Commissioner (T.C. Memo. 2021-63). The primary issue presented in Shitrit was whether the Tax Court had jurisdiction to entertain the suit subsequent to the IRS’s concession that its certification of the petitioner’s tax debt as “seriously delinquent” was erroneous. Background Mr. Uriah Shitrit is a dual citizen of Israel and the United States. Mr. Shitrit did not file

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Procedural Issues
Burden of Proof

Spain v. Commissioner (T.C. Memo. 2021-58)

On May 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Spain v. Commissioner (T.C. Memo. 2021-58). The primary issue presented in Spain was whether the petitioners proved that their petition had been timely mailed such that the Tax Court had jurisdiction to entertain their case. The Timing Issue The IRS issued petitioners separate notices of determination dated September 10, 2019, sustaining the underlying collection action. Tracking data from the U.S.

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Charitable Organization

Tikar Inc. v. Commissioner (T.C. Memo. 2021-53)

On May 6, 2021, the Tax Court issued a Memorandum Opinion in the case of Tikar, Inc. v. Commissioner (T.C. Memo. 2021-53). The primary issue presented in Tikar, Inc. was whether Tikar (organized to present exposition of African art owned by a corporation and to promote African art, generally) was operated exclusively for one or more exempt purposes pursuant to IRC § 501(c)(3). The Blessed Rains Down in Africa In 1993, Dr. Seghers, developed a

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Income Tax Issues
Accuracy Related Penalty

Berry v. Commissioner (T.C. Memo. 2021-52)

On May 5, 2021, the Tax Court issued a Memorandum Opinion in the case of Berry v. Commissioner (T.C. Memo. 2021-52). The primary issues presented in Berry were whether certain amounts characterized as gross receipts of a company should actually be other income to the petitioners, whether the company is entitled to deduct racecar expenses, and whether or not the petitioners substantiated COGS or a depreciation deduction under IRC § 167(a). Background You may remember

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Brown v. Commissioner (T.C. Memo. 2021-112)

On September 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Brown v. Commissioner (T.C. Memo. 2021-112). The sole issue presented in Brown was whether the Tax Court has jurisdiction to order the refund of a TIPRA payment. What is a TIPRA Payment? The Tax Increase

Read More »

Mathews v. Commissioner (T.C. Memo. 2021-85)

On July 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-85). The primary issue presented in Mathews was whether the Tax Court had jurisdiction to hear a petitioner when the pro se petitioner filed his petition (sent a letter to

Read More »

Stein v. Commissioner (156 T.C. No. 11)

On June 17, 2021, the Tax Court issued its opinion in Stein v. Commissioner, 156 T.C. No. 11. The primary issue presented in Stein was whether the Tax Court has discretion to grant the petitioners’ motion to dismiss a stand-alone petition for recovery of administrative costs when the petition did

Read More »

Shitrit v. Commissioner (T.C. Memo. 2021-63)

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Shitrit v. Commissioner (T.C. Memo. 2021-63). The primary issue presented in Shitrit was whether the Tax Court had jurisdiction to entertain the suit subsequent to the IRS’s concession that its certification of the petitioner’s tax

Read More »

Spain v. Commissioner (T.C. Memo. 2021-58)

On May 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Spain v. Commissioner (T.C. Memo. 2021-58). The primary issue presented in Spain was whether the petitioners proved that their petition had been timely mailed such that the Tax Court had jurisdiction to entertain their case.

Read More »

Tikar Inc. v. Commissioner (T.C. Memo. 2021-53)

On May 6, 2021, the Tax Court issued a Memorandum Opinion in the case of Tikar, Inc. v. Commissioner (T.C. Memo. 2021-53). The primary issue presented in Tikar, Inc. was whether Tikar (organized to present exposition of African art owned by a corporation and to promote African art, generally) was

Read More »

Berry v. Commissioner (T.C. Memo. 2021-52)

On May 5, 2021, the Tax Court issued a Memorandum Opinion in the case of Berry v. Commissioner (T.C. Memo. 2021-52). The primary issues presented in Berry were whether certain amounts characterized as gross receipts of a company should actually be other income to the petitioners, whether the company is

Read More »