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 was whether the IRS erred in disallowing deductions the petitioner claimed for certain business expenses, charitable contributions, and state and local tax. Brief Background Ms. Viola Chancellor, of Nevada, is a notary and a paralegal.  In 2015, she received $400 from her duties as such.  She reported a

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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 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. Background The

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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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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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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 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 – 1, petitioner

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Badges of Fraud

Collins v. Commissioner (T.C. Memo. 2020-50)

On April 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Collins v. Commissioner (T.C. Memo. 2020-50). The issues before the court in Collins were (1) whether petitioners were entitled to numerous categories of deductions and whether they provided substantiation to prove entitlement; (2) whether the petitioners are liable for additions to tax for failing to timely file their returns; and whether petitioner-husband is liable for the civil fraud penalty of

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Procedural Issues
Burden of Proof

Lander v. Commissioner (154 T.C. No. 7)

On March 12, 2020, the Tax Court issued its opinion in Lander v. Commissioner, 154 T.C. No. 7. The issue presented in Lander was whether the petitioners, who did not receive the statutory notice of deficiency (SNOD) mailed to their last known address, could challenge their underlying tax liability in a collection due process (CDP) proceeding. Public Service Announcement You may have come to this post because you are interested in IRC § 6330’s notice

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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 was whether the IRS erred in disallowing deductions the petitioner claimed for certain business expenses, charitable contributions, and state and local tax. Brief

Read More »

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 were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax liability had

Read More »

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 were whether the petitioner had unreported retirement income, whether the petitioner was liable for additional tax under IRC § 72(t), and whether

Read More »

Collins v. Commissioner (T.C. Memo. 2020-50)

On April 23, 2020, the Tax Court issued a Memorandum Opinion in the case of Collins v. Commissioner (T.C. Memo. 2020-50). The issues before the court in Collins were (1) whether petitioners were entitled to numerous categories of deductions and whether they provided substantiation to prove entitlement; (2) whether the

Read More »

Lander v. Commissioner (154 T.C. No. 7)

On March 12, 2020, the Tax Court issued its opinion in Lander v. Commissioner, 154 T.C. No. 7. The issue presented in Lander was whether the petitioners, who did not receive the statutory notice of deficiency (SNOD) mailed to their last known address, could challenge their underlying tax liability in

Read More »