Procedural Issues
Abuse of Discretion

Barnes v. Commissioner
T.C. Memo. 2021-49

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Barnes v. Commissioner (T.C. Memo. 2021-49). The primary issues presented in Barnes v. Commissioner were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax liability had been discharged in bankruptcy, whether the IRS abused its discretion in sustaining a Notice of Federal Tax Lien as to the 2003 liability.

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Scott St. Amand May 4, 2021
Procedural Issues
Appeals

Procedural Considerations on Collection (Levies and Distraints) – Part Two: Notice and Hearing Before Levy

In the first article in this series of posts regarding the IRS’s enforced collection through levies, we discussed the IRS’s authority and limits thereto regarding levies and distraints. In this second article of this series on levies, we discuss the procedure requiring notice and hearing before a levy attaches.  In the third article in this series, we will discuss the IRS’s enforcement of levies and distraints. Notice and Opportunity for Hearing Before Levy The IRS

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Scott St. Amand April 29, 2021
Income Tax Issues
Assessable Penalties

Filing Joint Returns Under IRC § 6013 – Consequences and Benefits

IRC § 6013 permits the filing of joint returns by spouses. It should be noted that the Code has not adapted to the times, and it still lists “husbands and wives” as the only persons who may make a single return jointly. For purposes of equality and inclusion, and to stick it to the patriarchy, I will use the term spouses. The most interesting aspect of IRC § 6013 is the ability for a delinquent

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Scott St. Amand April 29, 2021
Procedural Issues
Filing Date

Procedures for Signing and Filing Returns

So, you have to file a tax return. Congratulations. Throw on your grown-up pants, and let’s look at when returns are due, signing of the returns, extensions of time for filing returns, and where to file the returns – all of which are contained in Subchapter A of the Code. If you need a refresher on what makes a return satisfactory to the IRS, check out the article “What is a Return, and When is

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Scott St. Amand April 29, 2021
Procedural Issues
Calling Bullshit on the Government

Can the IRS be Bound by State Statutes of Limitation?

The IRS is not shy when it comes to flexing its Federal muscles. In a 2001 Chief Counsel Advice Memorandum, rather like a bodybuilder at the beach, the IRS so flexed (observed): The federal government is not barred by any state statute of limitation periods (or otherwise labeled claim extinguishment provisions) from enforcing its rights under the Internal Revenue Code to assess or collect taxes, even though the federal government may be relying on state

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Scott St. Amand April 29, 2021
Income Tax Issues
Alter Ego Liability

Successor Liability in a Purchase of Corporate Assets

As a tax controversy lawyer, most of your clients come to you in quite a predicament with the IRS, rather than coming to you to avoid said predicament. Such is the case when Cousin Elmer comes to visit you one dismal winter day. You may remember Elmer from our article on FBARs, but if not, Cousin Elmer has seven and a half fingers from trying, rather unsuccessfully, to eradicate his attic’s squirrel population through the

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Scott St. Amand April 29, 2021
Procedural Issues
Civil Fraud Penalty

Belanger v. Commissioner
T.C. Memo. 2020-130

On September 10, 2020, the Tax Court issued a Memorandum Opinion in the case of Belanger v. Commissioner (T.C. Memo. 2020-130). The primary issues before the court in Belanger v. Commissioner were (1) whether the IRS timely mailed a notice of deficiency to the petitioner; (3) whether the petitioner had unreported income; and (3) whether the petitioner was liable for civil fraud penalties. Background to Belanger v. Commissioner The petitioner is French-Canadian, so he can’t

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Scott St. Amand September 10, 2020
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Barnes v. Commissioner
T.C. Memo. 2021-49

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Barnes v. Commissioner (T.C. Memo. 2021-49). The primary issues presented in Barnes v. Commissioner were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax

Read More »
Scott St. Amand May 4, 2021

Procedures for Signing and Filing Returns

So, you have to file a tax return. Congratulations. Throw on your grown-up pants, and let’s look at when returns are due, signing of the returns, extensions of time for filing returns, and where to file the returns – all of which are contained in Subchapter A of the Code.

Read More »
Scott St. Amand April 29, 2021

Can the IRS be Bound by State Statutes of Limitation?

The IRS is not shy when it comes to flexing its Federal muscles. In a 2001 Chief Counsel Advice Memorandum, rather like a bodybuilder at the beach, the IRS so flexed (observed): The federal government is not barred by any state statute of limitation periods (or otherwise labeled claim extinguishment

Read More »
Scott St. Amand April 29, 2021

Successor Liability in a Purchase of Corporate Assets

As a tax controversy lawyer, most of your clients come to you in quite a predicament with the IRS, rather than coming to you to avoid said predicament. Such is the case when Cousin Elmer comes to visit you one dismal winter day. You may remember Elmer from our article

Read More »
Scott St. Amand April 29, 2021

Belanger v. Commissioner
T.C. Memo. 2020-130

On September 10, 2020, the Tax Court issued a Memorandum Opinion in the case of Belanger v. Commissioner (T.C. Memo. 2020-130). The primary issues before the court in Belanger v. Commissioner were (1) whether the IRS timely mailed a notice of deficiency to the petitioner; (3) whether the petitioner had

Read More »
Scott St. Amand September 10, 2020