Procedural Issues
Burden of Proof

Spain v. Commissioner
T.C. Memo. 2021-58

On May 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Spain v. Commissioner (T.C. Memo. 2021-58). The primary issue presented in Spain v. Commissioner was whether the petitioners proved that their petition had been timely mailed such that the Tax Court had jurisdiction to entertain their case. The Timing Issue in Spain v. Commissioner The IRS issued petitioners separate notices of determination dated September 10, 2019, sustaining the underlying collection action.

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Scott St. Amand May 11, 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
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
Procedural Issues
Deadlines for Filing

Seely v. Commissioner
T.C. Memo. 2020-6

On January 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Seely v. Commissioner (T.C. Memo. 2020-6). The issue presented in Seely v. Commissioner was whether the taxpayers provided sufficient extrinsic evidence to demonstrate the timely mailing of a petition, even though the envelope in which the petition was mailed bore no postmark. If so, then the Tax Court had jurisdiction to redetermine the deficiency.  If not, then no jurisdiction would

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Scott St. Amand January 13, 2020
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Spain v. Commissioner
T.C. Memo. 2021-58

On May 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Spain v. Commissioner (T.C. Memo. 2021-58). The primary issue presented in Spain v. Commissioner was whether the petitioners proved that their petition had been timely mailed such that the Tax Court had jurisdiction to entertain their

Read More »
Scott St. Amand May 11, 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

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

Seely v. Commissioner
T.C. Memo. 2020-6

On January 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Seely v. Commissioner (T.C. Memo. 2020-6). The issue presented in Seely v. Commissioner was whether the taxpayers provided sufficient extrinsic evidence to demonstrate the timely mailing of a petition, even though the envelope in which

Read More »
Scott St. Amand January 13, 2020