Procedural Issues
Collection Due Process

What Every Taxpayer Must Understand about IRS Enforced Collection
A Comprehensive Guide from Assessment to Levies

In this comprehensive taxpayer’s guide to enforced collection, Briefly Taxing walks you through what every taxpayer must understand about IRS enforced collection.  The IRS’s authority to enforce the collection of taxes through liens, levies, and other means is a formidable aspect of the United States tax system, often evoking a (well-deserved) sense of dread among taxpayers. Enforced collection is not just a theoretical concept; it is the practical reality of the IRS’s power to ensure

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Scott St. Amand September 2, 2024
Procedural Issues
31 C.F.R. § 10.0

FAB Holdings LLC v. Commissioner
T.C. Memo. 2021-135

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of FAB Holdings LLC v. Commissioner (T.C. Memo. 2021-135). The primary issue presented in FAB Holdings was whether the statutory notices of deficiency (SNODs) were timely sent based upon a cockamamy argument that the petitioners’ CPA was a “promoter” because the petitioners paid for his services. Held: The Tax Court was “not persuaded” by such argument. Background to FAB Holdings LLC

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Scott St. Amand April 21, 2022
Income Tax Issues
Books and Records

Chancellor v. Commissioner
T.C. Memo. 2021-50

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Chancellor v. Commissioner (T.C. Memo. 2021-50). The primary issue presented in Chancellor v. Commissioner was whether the IRS erred in disallowing deductions the petitioner claimed for certain business expenses, charitable contributions, and state and local tax. Brief Background to Chancellor v. Commissioner Ms. Viola Chancellor, of Nevada, is a notary and a paralegal.  In 2015, she received $400 from her

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Scott St. Amand May 4, 2021
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
Assessment

Procedural Considerations on Collection (Assessment) – Part Three: Termination and Jeopardy Assessments

In the first article in this series about collection and assessment, we explored the basics of assessment.  In the second article, we examined the nuances of deficiencies.  In this third article, we examine termination and jeopardy assessments. Termination Assessments If the IRS finds that a taxpayer aims to quickly do any act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding

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Scott St. Amand April 29, 2021
Procedural Issues
90-Day Letter

Procedural Considerations on Collection (Assessment) – Part Two: Authority and Limits on Assessment

In the first article in this series about the IRS’s ability to assess tax and additions thereto, we explored the basics of assessment.  In this second article, we’ll examine deficiencies.  In the third article, we’ll examine termination and jeopardy assessments. Deficiencies, Generally For purposes of income, estate, gift, and excise taxes, a deficiency is the amount by which the tax imposed by the Code exceeds the amount of tax shown on the taxpayer’s return, plus

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Scott St. Amand April 29, 2021
Income Tax Issues
Frivolous

Lashua v. Commissioner
T.C. Memo. 2020-151

On November 9, 2020, the Tax Court issued a Memorandum Opinion in the case Lashua v. Commissioner (T.C. Memo. 2020-151). The primary issues before the court in Lashua v. Commissioner were whether the petitioner had unreported retirement income, whether the petitioner was liable for additional tax under IRC § 72(t), and whether the petitioner received a valid notice of deficiency.  A further issue was whether the petitioner was completely full of shit.  Judge Marvel –

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Scott St. Amand November 9, 2020
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FAB Holdings LLC v. Commissioner
T.C. Memo. 2021-135

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of FAB Holdings LLC v. Commissioner (T.C. Memo. 2021-135). The primary issue presented in FAB Holdings was whether the statutory notices of deficiency (SNODs) were timely sent based upon a cockamamy argument that the petitioners’ CPA

Read More »
Scott St. Amand April 21, 2022

Chancellor v. Commissioner
T.C. Memo. 2021-50

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Chancellor v. Commissioner (T.C. Memo. 2021-50). The primary issue presented in Chancellor v. Commissioner was whether the IRS erred in disallowing deductions the petitioner claimed for certain business expenses, charitable contributions, and state and local

Read More »
Scott St. Amand May 4, 2021

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

Lashua v. Commissioner
T.C. Memo. 2020-151

On November 9, 2020, the Tax Court issued a Memorandum Opinion in the case Lashua v. Commissioner (T.C. Memo. 2020-151). The primary issues before the court in Lashua v. Commissioner were whether the petitioner had unreported retirement income, whether the petitioner was liable for additional tax under IRC § 72(t),

Read More »
Scott St. Amand November 9, 2020