Penalties Under the Code
Challenging Levy

Reynolds v. Commissioner
T.C. Memo. 2021-10

On January 26, 2021, the Tax Court issued a Memorandum Opinion in the case of Reynolds v. Commissioner (T.C. Memo. 2021-10). The issue presented in Reynolds v. Commissioner was whether the IRS possessed the collection authority under IRC § 6201(a)(4) to undertake administrative collection action to collect restitution-based assessments (RBAs). Note on “Precedent” to Reynolds v. Commissioner It should be noted that the argument the petitioner made in Reynolds was “squarely rejected” in the case

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Scott St. Amand January 26, 2021
Procedural Issues
Abuse of Discretion

Dodson v. Commissioner
T.C. Memo. 2020-106

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Dodson v. Commissioner (T.C. Memo. 2020-106). The primary issue before the court in Dodson v. Commissioner was whether the IRS abused its discretion by denying the petitioners’ proposed installment agreement. Petitioners in Dodson v. Commissioner Not Paragons of Tax Compliance The petitioners are in the real estate business, earning income from real estate brokerage and from rental of properties that

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Scott St. Amand July 9, 2020
Procedural Issues
Challenging Levy

Strashny v. Commissioner
T.C. Memo. 2020-82

On June 11, 2020, the Tax Court issued a Memorandum Opinion in the case of Strashny v. Commissioner (T.C. Memo. 2020-82). The issue before the court in Strashny v. Commissioner was whether Appeals abused its discretion in sustaining the proposed collection action. Background to Strashny v. Commissioner The petitioners timely filed their 2014 Form 1040 but did not pay the tax shown as due. The IRS assessed the tax and an addition to tax for

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Scott St. Amand June 11, 2020
Income Tax Issues
Appeals Division

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in Etoty v. Commissioner to Judge Lauber on When “Less is More” Should be Ignored Petitioner filed a timely Federal income tax return for 2008. Because

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Scott St. Amand April 20, 2020
Penalties Under the Code
Assessable Penalties

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of a notice of Federal tax lien (NFTL) with respect to petitioner’s unpaid IRC § 6702 (frivolous return) penalties for 2010 and 2011. Background to Sun

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Scott St. Amand March 5, 2020
Income Tax Issues
Al Capone

Onyeani v. Commissioner
T.C. Memo. 2020-15

On January 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Onyeani v. Commissioner (T.C. Memo. 2020-15). The issue presented in Onyeani v. Commissioner was whether the IRS appropriately issued a termination assessment against the petitioner and determined that his illegal income was taxable. Note on Onyeani v. Commissioner Hello, dear reader, I am Ogorji Timothy Wilson Onyeani, a Nigerian doctor, who has come upon a sum of money in the

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Scott St. Amand January 16, 2020
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Reynolds v. Commissioner
T.C. Memo. 2021-10

On January 26, 2021, the Tax Court issued a Memorandum Opinion in the case of Reynolds v. Commissioner (T.C. Memo. 2021-10). The issue presented in Reynolds v. Commissioner was whether the IRS possessed the collection authority under IRC § 6201(a)(4) to undertake administrative collection action to collect restitution-based assessments (RBAs).

Read More »
Scott St. Amand January 26, 2021

Dodson v. Commissioner
T.C. Memo. 2020-106

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Dodson v. Commissioner (T.C. Memo. 2020-106). The primary issue before the court in Dodson v. Commissioner was whether the IRS abused its discretion by denying the petitioners’ proposed installment agreement. Petitioners in Dodson v. Commissioner

Read More »
Scott St. Amand July 9, 2020

Strashny v. Commissioner
T.C. Memo. 2020-82

On June 11, 2020, the Tax Court issued a Memorandum Opinion in the case of Strashny v. Commissioner (T.C. Memo. 2020-82). The issue before the court in Strashny v. Commissioner was whether Appeals abused its discretion in sustaining the proposed collection action. Background to Strashny v. Commissioner The petitioners timely

Read More »
Scott St. Amand June 11, 2020

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in

Read More »
Scott St. Amand April 20, 2020

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of

Read More »
Scott St. Amand March 5, 2020

Onyeani v. Commissioner
T.C. Memo. 2020-15

On January 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Onyeani v. Commissioner (T.C. Memo. 2020-15). The issue presented in Onyeani v. Commissioner was whether the IRS appropriately issued a termination assessment against the petitioner and determined that his illegal income was taxable. Note on

Read More »
Scott St. Amand January 16, 2020