Procedural Issues
Abuse of Discretion

Siebert v. Commissioner
T.C. Memo. 2021-34

On March 15, 2021, the Tax Court issued a Memorandum Opinion in the case of Siebert v. Commissioner (T.C. Memo. 2021-34). The primary issue presented in Siebert v. Commissioner was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal in Siebert v. Commissioner I am a big believer in karma.  The petitioners may or may not have had this decision coming.  Here’s a brief summary of why

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Scott St. Amand March 15, 2021
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

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Scott St. Amand January 14, 2021
Procedural Issues
Example of a Taxpayer Dragging His Ass

Rivas v. Commissioner
T.C. Memo. 2020-124

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Rivas v. Commissioner (T.C. Memo. 2020-124). The primary issue before the court in Rivas v. Commissioner was whether the petitioner timely filed her petition.  Spoiler alert: she didn’t. Background to Rivas v. Commissioner The IRS mailed a notice of deficiency by certified mail petitioner on May 21, 2019. The notice of deficiency was sent both to the petitioner’s last known

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Scott St. Amand August 25, 2020
Procedural Issues
Example of a Taxpayer Dragging His Ass

Thomas v. Commissioner
T.C. Memo. 2020-33

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Thomas v. Commissioner (T.C. Memo. 2020-33). The single issue presented in Thomas v. Commissioner was whether the petitioners timely filed their petition within the time prescribed by IRC § 6213(a) or IRC § 7502, which in turn depended on whether a private postmark bearing a previous date to the USPS postmark was controlling. Background to Thomas v. Commissioner In November

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Scott St. Amand March 5, 2020
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Siebert v. Commissioner
T.C. Memo. 2021-34

On March 15, 2021, the Tax Court issued a Memorandum Opinion in the case of Siebert v. Commissioner (T.C. Memo. 2021-34). The primary issue presented in Siebert v. Commissioner was whether the settlement officer abused her discretion in sustaining the proposed collection action A Note on Petitioner’s Appeal in Siebert v.

Read More »
Scott St. Amand March 15, 2021

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

Rivas v. Commissioner
T.C. Memo. 2020-124

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Rivas v. Commissioner (T.C. Memo. 2020-124). The primary issue before the court in Rivas v. Commissioner was whether the petitioner timely filed her petition.  Spoiler alert: she didn’t. Background to Rivas v. Commissioner The IRS

Read More »
Scott St. Amand August 25, 2020

Thomas v. Commissioner
T.C. Memo. 2020-33

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Thomas v. Commissioner (T.C. Memo. 2020-33). The single issue presented in Thomas v. Commissioner was whether the petitioners timely filed their petition within the time prescribed by IRC § 6213(a) or IRC § 7502, which

Read More »
Scott St. Amand March 5, 2020