Procedural Issues
Jurisdiction of Tax Court

Mathews v. Commissioner
T.C. Memo. 2021-85

On July 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-85). The primary issue presented in Mathews v. Commissioner was whether the Tax Court had jurisdiction to hear a petitioner when the pro se petitioner filed his petition (sent a letter to the Tax Court) well after the 90 day deadline had passed, and whether because the Tax Court had jurisdiction over one year’s petition,

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Scott St. Amand July 12, 2021
Procedural Issues
Dismissal of Tax Court Petition

Stein v. Commissioner
156 T.C. No. 11

On June 17, 2021, the Tax Court issued its opinion in Stein v. Commissioner (156 T.C. No. 11). The primary issue presented in Stein v. Commissioner was whether the Tax Court has discretion to grant the petitioners’ motion to dismiss a stand-alone petition for recovery of administrative costs when the petition did not invoke the Tax Court’s jurisdiction to redetermine a deficiency under IRC § 6213(a). Factual Background in Stein v. Commissioner The petitioners filed an

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Scott St. Amand June 20, 2021
Taxing, Briefly
Abuse of Discretion

The IRS Collection Process – Taxing, Briefly

The Basic Principles of the IRS Collection Process In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in the IRS collection process is assessment. The IRS cannot collect a tax until it has assessed it. There are a bevy of rules surrounding assessments. 

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Scott St. Amand May 25, 2021
Taxing, Briefly
30-Day Letter

The IRS Examination Process – Taxing, Briefly

Like Ten Thousand Spoons When All You Need is a Knife Do you feel like you are cursed to forever draw the short straw in life? Is Alanis Morrisette’s Ironic more of a personal anthem than an indictment of the Canadian educational system’s failure to properly differentiate between irony and unfortunate occurrences?  What does this have to do with the IRS examination process?  All in good time… In this post, we will assume that, in addition

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Scott St. Amand May 25, 2021
Income Tax Issues
Actual Knowledge

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently denied that he had any intent whatsoever to share it with anyone else. (Candidly, you absolutely believe him.)  Bill and Ethel’s daughters Jennie and Jaime

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Scott St. Amand April 29, 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
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
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Mathews v. Commissioner
T.C. Memo. 2021-85

On July 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-85). The primary issue presented in Mathews v. Commissioner was whether the Tax Court had jurisdiction to hear a petitioner when the pro se petitioner filed his petition (sent a

Read More »
Scott St. Amand July 12, 2021

Stein v. Commissioner
156 T.C. No. 11

On June 17, 2021, the Tax Court issued its opinion in Stein v. Commissioner (156 T.C. No. 11). The primary issue presented in Stein v. Commissioner was whether the Tax Court has discretion to grant the petitioners’ motion to dismiss a stand-alone petition for recovery of administrative costs when the petition

Read More »
Scott St. Amand June 20, 2021

The IRS Collection Process – Taxing, Briefly

The Basic Principles of the IRS Collection Process In our previous post, we discussed how audits are performed and your available options throughout the examination process.  Once the audit is complete, and all administrative and legal remedies are exhausted, how does the IRS actually collect taxes?  The first step in

Read More »
Scott St. Amand May 25, 2021

The IRS Examination Process – Taxing, Briefly

Like Ten Thousand Spoons When All You Need is a Knife Do you feel like you are cursed to forever draw the short straw in life? Is Alanis Morrisette’s Ironic more of a personal anthem than an indictment of the Canadian educational system’s failure to properly differentiate between irony and

Read More »
Scott St. Amand May 25, 2021

A Deep Dive into Innocent Spouse Relief

Uncle Bill has four children…that he knows of. We met Jedediah in a previous post. Jethro is on year four of his five-year stint at Raiford for possession of amphetamines with intent to distribute. In his defense, Jethro agreed with the officer that the crank was his.  However, he vehemently

Read More »
Scott St. Amand April 29, 2021