Procedural Issues
Abuse of Discretion

Norberg v. Commissioner
T.C. Memo. 2022-30

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Norberg v. Commissioner (T.C. Memo. 2022-30). The primary issue presented in Norberg v. Commissioner was whether the settlement officer abused its discretion in upholding a notice of intent to levy and denying the petitioners’ request to be placed in currently not collectible status (despite having the ability to make payments). Held:  Background to Norberg v. Commissioner In February 2019, the

Read More »
Scott St. Amand January 24, 2023
Procedural Issues
Decision Letter

Ramey v. Commissioner
156 T.C. No. 1

On January 14, 2021, the Tax Court issued its opinion in Ramey v. Commissioner (156 T.C. No. 1). The underlying issue presented in Ramey v. Commissioner was whether notice sent to last known address, shared by multiple businesses, and not left with anyone authorized to receive the petitioner’s mail, started the CDP Appeal clock in IRC § 6330(a)(2) and (3). Legal Background to Ramey v. Commissioner The IRS may not make a levy unless the

Read More »
Scott St. Amand January 14, 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

Read More »
Scott St. Amand May 26, 2020
Procedural Issues
CDP Appeal

Richlin v. Commissioner
T.C. Memo. 2020-60

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Richlin v. Commissioner (T.C. Memo. 2020-60). The issues before the court in Richlin v. Commissioner were (1) whether Form 12257 (Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process Determination, and Waiver of Suspension of Levy Action) is a binding contract between the petitioner and the IRS; (2) whether IRM 8.22.9.13 prohibits rescission of

Read More »
Scott St. Amand May 18, 2020
Procedural Issues
Deficiency Proceeding

Liu v. Commissioner
T.C. Memo. 2020-31

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Liu v. Commissioner (T.C. Memo. 2020-31). The single issue presented in Liu v. Commissioner was whether the Tax Court had jurisdiction to determine whether petitioners were liable for interest on the deficiencies determined by the IRS because the IRS filed an erroneous notice of Federal tax lien (NFTL). Background to Liu v. Commissioner Petitioners each owned a 50% interest in

Read More »
Scott St. Amand March 5, 2020
Procedural Issues
Abuse of Discretion

Northside Carting Inc. v. Commissioner
T.C. Memo. 2020-18

On January 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Northside Carting Inc. v. Commissioner (T.C. Memo. 2020-18). The primary issue presented in Northside Carting Inc. v. Commissioner was whether the IRS abused its discretion by rejecting collection alternatives (an installment agreement) raised in an equivalent hearing. Background to Northside Carting Inc. v. Commissioner The petitioner’s business is garbage and has been garbage since 1996. At the time the petition was

Read More »
Scott St. Amand January 23, 2020
Facebook
Twitter
LinkedIn
Pocket
Email
Print

Most popular tagged posts:

Norberg v. Commissioner
T.C. Memo. 2022-30

On April 5, 2022, the Tax Court issued a Memorandum Opinion in the case of Norberg v. Commissioner (T.C. Memo. 2022-30). The primary issue presented in Norberg v. Commissioner was whether the settlement officer abused its discretion in upholding a notice of intent to levy and denying the petitioners’ request

Read More »
Scott St. Amand January 24, 2023

Ramey v. Commissioner
156 T.C. No. 1

On January 14, 2021, the Tax Court issued its opinion in Ramey v. Commissioner (156 T.C. No. 1). The underlying issue presented in Ramey v. Commissioner was whether notice sent to last known address, shared by multiple businesses, and not left with anyone authorized to receive the petitioner’s mail, started

Read More »
Scott St. Amand January 14, 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

Richlin v. Commissioner
T.C. Memo. 2020-60

On May 18, 2020, the Tax Court issued a Memorandum Opinion in the case of Richlin v. Commissioner (T.C. Memo. 2020-60). The issues before the court in Richlin v. Commissioner were (1) whether Form 12257 (Summary Notice of Determination, Waiver of Right to Judicial Review of a Collection Due Process

Read More »
Scott St. Amand May 18, 2020

Liu v. Commissioner
T.C. Memo. 2020-31

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Liu v. Commissioner (T.C. Memo. 2020-31). The single issue presented in Liu v. Commissioner was whether the Tax Court had jurisdiction to determine whether petitioners were liable for interest on the deficiencies determined by the

Read More »
Scott St. Amand March 5, 2020

Northside Carting Inc. v. Commissioner
T.C. Memo. 2020-18

On January 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Northside Carting Inc. v. Commissioner (T.C. Memo. 2020-18). The primary issue presented in Northside Carting Inc. v. Commissioner was whether the IRS abused its discretion by rejecting collection alternatives (an installment agreement) raised in an equivalent

Read More »
Scott St. Amand January 23, 2020