Income Tax Issues
Frivolous

Silver v. Commissioner (T.C. Memo. 2021-98)

On August 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Silver v. Commissioner (T.C. Memo. 2021-98). The primary issue presented in Silver v. Commissioner was whether the petitioner’s arguments were frivolous, and if so whether the imposition of a penalty for bringing a frivolous or groundless position was warranted. Background to Silver v. Commissioner The petitioner, Mr. Silver, received $28,155 in wages and $5,000 as other income in tax year

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Procedural Issues
CDP

Belair v. Commissioner
157 T.C. No. 2

On August 2, 2021, the Tax Court issued its opinion in Belair v. Commissioner (157 T.C. No. 2). The primary issue presented in Belair v. Commissioner  was whether in a CDP nonliability case the traditional rules of summary judgment are appropriate. Holding in Belair v. Commissioner In a CDP nonliability case such as this, the Tax Court’s decision turns on whether the administrative record shows an abuse of discretion, and the Tax Court’s traditional rules of

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Income Tax Issues
Frivolous

Delgado v. Commissioner
T.C. Memo. 2021-84

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Delgado v. Commissioner (T.C. Memo. 2021-84). The primary issue presented in Delgado v. Commissioner was whether the petitioner’s frivolous argument that he did not receive taxable income in 2017 because he was not engaged in a “trade or business” as defined by IRC § 7701(a)(26) held any water… Quick Work of the Frivolousness in Delgado v. Commissioner Compensation for services

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Procedural Issues
Books and Records

Lufkin v. Commissioner
T.C. Memo. 2021-71

On June 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Lufkin v. Commissioner (T.C. Memo. 2021-71). The primary issue presented in Lufkin v. Commissioner was whether the pro se petitioner was liable for certain Form 941 liabilities. Background to Lufkin v. Commissioner The IRS assessed the Form 941 liabilities, which arose in connection with the petitioner’s law practice, for the periods at issue in December 1998 and June 1999, respectively. After the

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Procedural Issues
Crazy Germans

Schwager v. Commissioner (T.C. Memo. 2020-83)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Schwager v. Commissioner (T.C. Memo. 2020-83). The issue before the court in Schwager v. Commissioner was whether the IRS abused its discretion in dismissing as frivolous the petitioner’s arguments made during the CPD hearing and sustaining the proposed levy action. Background to Schwager v. Commissioner The petitioner, Fritz Schwager, failed to file his income tax returns from 2009 through 2012.

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Income Tax Issues
Appeals Division

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in Etoty v. Commissioner to Judge Lauber on When “Less is More” Should be Ignored Petitioner filed a timely Federal income tax return for 2008. Because

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Penalties Under the Code
Assessable Penalties

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of a notice of Federal tax lien (NFTL) with respect to petitioner’s unpaid IRC § 6702 (frivolous return) penalties for 2010 and 2011. Background to Sun

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Silver v. Commissioner (T.C. Memo. 2021-98)

On August 9, 2021, the Tax Court issued a Memorandum Opinion in the case of Silver v. Commissioner (T.C. Memo. 2021-98). The primary issue presented in Silver v. Commissioner was whether the petitioner’s arguments were frivolous, and if so whether the imposition of a penalty for bringing a frivolous or

Read More »

Belair v. Commissioner
157 T.C. No. 2

On August 2, 2021, the Tax Court issued its opinion in Belair v. Commissioner (157 T.C. No. 2). The primary issue presented in Belair v. Commissioner  was whether in a CDP nonliability case the traditional rules of summary judgment are appropriate. Holding in Belair v. Commissioner In a CDP nonliability case

Read More »

Delgado v. Commissioner
T.C. Memo. 2021-84

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Delgado v. Commissioner (T.C. Memo. 2021-84). The primary issue presented in Delgado v. Commissioner was whether the petitioner’s frivolous argument that he did not receive taxable income in 2017 because he was not engaged in

Read More »

Lufkin v. Commissioner
T.C. Memo. 2021-71

On June 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Lufkin v. Commissioner (T.C. Memo. 2021-71). The primary issue presented in Lufkin v. Commissioner was whether the pro se petitioner was liable for certain Form 941 liabilities. Background to Lufkin v. Commissioner The IRS assessed the Form

Read More »

Schwager v. Commissioner (T.C. Memo. 2020-83)

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Schwager v. Commissioner (T.C. Memo. 2020-83). The issue before the court in Schwager v. Commissioner was whether the IRS abused its discretion in dismissing as frivolous the petitioner’s arguments made during the CPD hearing and

Read More »

Etoty v. Commissioner
T.C. Memo. 2020-49

On April 20, 2020, the Tax Court issued a Memorandum Opinion in the case of Etoty v. Commissioner (T.C. Memo. 2020-49). The issue before the court in Etoty v. Commissioner was whether the levy on the petitioner’s New York State tax refund should not [sic] be sustained. A Lesson in

Read More »

Sun River Financial Trust v. Commissioner
T.C. Memo. 2020-30

On March 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Sun River Financial Trust v. Commissioner (T.C. Memo. 2020-30). The single issue presented in Sun River Financial Trust v. Commissioner was whether the IRS abused its discretion in sustaining a proposed levy and the filing of

Read More »