Procedural Issues
Abuse of Discretion

Shaddix v. Commissioner
T.C. Memo. 2022-11

On February 28, 2022, the Tax Court issued a Memorandum Opinion in the case of Shaddix v. Commissioner (T.C. Memo. 2022-11). The primary issue presented in Shaddix was whether the IRS abused its discretion in upholding the filing of a notice of federal tax lien by denying the petitioner the ability to challenge his underlying liability. Held: In a rare abuse of discretion victory for a taxpayer, the Tax Court in Shaddix v. Commissioner actually

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Scott St. Amand May 18, 2022
Income Tax Issues
Aunt Ethel

The Claim of Right Doctrine and Illegally Obtained Funds

The Claim of Right Doctrine and Cousin Jethro After your Uncle Bill’s unfortunate forklift incident, mentioned here and here, you were surprised to hear that Bill’s idiot boy Jethro got a job at the tannery, especially in light of his somewhat checkered past and run-ins with the law. The more you learn about Jethro’s new job, however, the more it makes sense. Unbeknownst to you, the tanneries of New England are run by a group

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Scott St. Amand November 8, 2021
Business Related Issues
Accuracy Related Penalty

Filler v. Commissioner
T.C. Memo. 2021-6

On January 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Filler v. Commissioner (T.C. Memo. 2021-6). The issues presented in Filler v. Commissioner were whether the petitioner (1) properly reported $100,000 in income received as capital gain rather than ordinary income; (2) is liable for self-employment tax; (3) is entitled to deduct a net operating loss carryover originating in tax year 2012; and (4) is liable for penalty under IRC

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Scott St. Amand January 13, 2021
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
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Shaddix v. Commissioner
T.C. Memo. 2022-11

On February 28, 2022, the Tax Court issued a Memorandum Opinion in the case of Shaddix v. Commissioner (T.C. Memo. 2022-11). The primary issue presented in Shaddix was whether the IRS abused its discretion in upholding the filing of a notice of federal tax lien by denying the petitioner the

Read More »
Scott St. Amand May 18, 2022

The Claim of Right Doctrine and Illegally Obtained Funds

The Claim of Right Doctrine and Cousin Jethro After your Uncle Bill’s unfortunate forklift incident, mentioned here and here, you were surprised to hear that Bill’s idiot boy Jethro got a job at the tannery, especially in light of his somewhat checkered past and run-ins with the law. The more

Read More »
Scott St. Amand November 8, 2021

Filler v. Commissioner
T.C. Memo. 2021-6

On January 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Filler v. Commissioner (T.C. Memo. 2021-6). The issues presented in Filler v. Commissioner were whether the petitioner (1) properly reported $100,000 in income received as capital gain rather than ordinary income; (2) is liable for

Read More »
Scott St. Amand January 13, 2021

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