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
Business Related Issues
Computational Adjustment

Gluck v. Commissioner
T.C. Memo. 2020-66

On May 26, 2020, the Tax Court issued a Memorandum Opinion in the case of Gluck v. Commissioner (T.C. Memo. 2020-65). The issues before the court in Gluck v. Commissioner were (1) whether the Tax Court had jurisdiction to redetermine a deficiency based upon an adjustment disallowing like-kind exchange treatment, which was a “computational adjustment” within the meaning of IRC § 6231(a)(6); and (2) whether the Tax Court nevertheless had jurisdiction to redetermine the penalty

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Scott St. Amand May 26, 2020
Procedural Issues
CDP

Amanda Iris Gluck Irrevocable Trust v. Commissioner
154 T.C. No. 11

On May 26, 2020, the Tax Court issued its opinion in Amanda Iris Gluck Irrevocable Trust v. Commissioner (154 T.C. No. 11). The main issue in Amanda Iris Gluck Irrevocable Trust v. Commissioner was whether the Tax Court could consider a challenge to the petitioner’s underlying tax liabilities which were computed by “computational adjustment.” A secondary issue was whether the Tax Court possessed the jurisdiction to hear a challenge for a year not subject to

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Scott St. Amand May 26, 2020
Procedural Issues
Jurisdiction of Tax Court

Lord Pope v. Commissioner
T.C. Memo. 2020-62

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Pope v. Commissioner (T.C. Memo. 2020-62). The basic issue before the court in Pope was whether the Tax Court lacks jurisdiction to redetermine a deficiency under IRC § 6213(a) when no deficiency was determined but which determination reduces the petitioners’ claimed entitlement to a refund. Background to Pope v. Commissioner Nothing against Judge Lauber – I genuinely appreciate his no

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Scott St. Amand May 18, 2020
Penalties Under the Code
CDP

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background to Patrick’s Payroll Services Inc. v. Commissioner The petitioner was an employee leasing company providing payroll services in 2010 and 2011 with one client, a

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Scott St. Amand April 14, 2020
Procedural Issues
Abuse of Discretion

Kansky v. Commissioner
T.C. Memo. 2020-43

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kansky v. Commissioner (T.C. Memo. 2020-43). The issue properly before the court in Kansky v. Commissioner was whether the Whistleblower Office of the IRS abused its discretion in rejecting the petitioner’s claim on the basis that it was speculative and did not provide specific or credible information regarding a violation of the Federal tax laws. Background to the Claim in

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Scott St. Amand April 13, 2020
Procedural Issues
Abuse of Discretion

Lewis v. Commissioner
154 T.C. No. 8

On April 8, 2020, the Tax Court issued its opinion in Lewis v. Commissioner (154 T.C. No. 8). The issue presented in Lewis v. Commissioner was whether the IRS abused its discretion in the computation of his award by excluding reported, paid tax from the collected proceeds and by determining that there was no possibility of future proceeds relating to the deceased target taxpayer’s estate. Background to Lewis v. Commissioner The moral of the story

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Scott St. Amand April 8, 2020
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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

Gluck v. Commissioner
T.C. Memo. 2020-66

On May 26, 2020, the Tax Court issued a Memorandum Opinion in the case of Gluck v. Commissioner (T.C. Memo. 2020-65). The issues before the court in Gluck v. Commissioner were (1) whether the Tax Court had jurisdiction to redetermine a deficiency based upon an adjustment disallowing like-kind exchange treatment,

Read More »
Scott St. Amand May 26, 2020

Amanda Iris Gluck Irrevocable Trust v. Commissioner
154 T.C. No. 11

On May 26, 2020, the Tax Court issued its opinion in Amanda Iris Gluck Irrevocable Trust v. Commissioner (154 T.C. No. 11). The main issue in Amanda Iris Gluck Irrevocable Trust v. Commissioner was whether the Tax Court could consider a challenge to the petitioner’s underlying tax liabilities which were

Read More »
Scott St. Amand May 26, 2020

Lord Pope v. Commissioner
T.C. Memo. 2020-62

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Pope v. Commissioner (T.C. Memo. 2020-62). The basic issue before the court in Pope was whether the Tax Court lacks jurisdiction to redetermine a deficiency under IRC § 6213(a) when no deficiency was determined but

Read More »
Scott St. Amand May 18, 2020

Patrick’s Payroll Services Inc. v. Commissioner
T.C. Memo. 2020-47

On April 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Patrick’s Payroll Services Inc. v. Commissioner (T.C. Memo. 2020-47). The issue properly before the court in Patrick’s Payroll Services Inc. v. Commissioner was whether the petitioner is barred from challenging its underlying liabilities at trial. Background

Read More »
Scott St. Amand April 14, 2020

Kansky v. Commissioner
T.C. Memo. 2020-43

On April 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Kansky v. Commissioner (T.C. Memo. 2020-43). The issue properly before the court in Kansky v. Commissioner was whether the Whistleblower Office of the IRS abused its discretion in rejecting the petitioner’s claim on the basis

Read More »
Scott St. Amand April 13, 2020

Lewis v. Commissioner
154 T.C. No. 8

On April 8, 2020, the Tax Court issued its opinion in Lewis v. Commissioner (154 T.C. No. 8). The issue presented in Lewis v. Commissioner was whether the IRS abused its discretion in the computation of his award by excluding reported, paid tax from the collected proceeds and by determining

Read More »
Scott St. Amand April 8, 2020