Penalties Under the Code
Accuracy Related Penalty

Sells v. Commissioner
T.C. Memo. 2021-12

On January 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Sells v. Commissioner (T.C. Memo. 2021-12). The main issue presented in Sells v. Commissioner was whether the conservation easement deduction was appropriately denied, but it is the prior supervisory approval that we’ll focus on below. Background to the Penalty Issue in Sells v. Commissioner The IRS asserted penalties for both the conservation easement and the timber donation. However, the parties

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Scott St. Amand January 28, 2021
Procedural Issues
Accuracy Related Penalty

Oropeza v. Commissioner
155 T.C. No. 9

On October 13, 2020, the Tax Court issued its opinion in Oropeza v. Commissioner (155 T.C. No. 9). The primary issue presented in Oropeza v. Commissioner was whether the IRS obtained prior supervisory approval pursuant to IRC § 6751(b)(1) prior to its initial determination to assess a penalty against the petitioner for tax year 2011.  Specifically, the issue in Oropeza v. Commissioner was whether a Letter 5153 accompanied by a Form 4549-A (an RAR) constituted

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Scott St. Amand October 13, 2020
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Sells v. Commissioner
T.C. Memo. 2021-12

On January 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Sells v. Commissioner (T.C. Memo. 2021-12). The main issue presented in Sells v. Commissioner was whether the conservation easement deduction was appropriately denied, but it is the prior supervisory approval that we’ll focus on below.

Read More »
Scott St. Amand January 28, 2021

Oropeza v. Commissioner
155 T.C. No. 9

On October 13, 2020, the Tax Court issued its opinion in Oropeza v. Commissioner (155 T.C. No. 9). The primary issue presented in Oropeza v. Commissioner was whether the IRS obtained prior supervisory approval pursuant to IRC § 6751(b)(1) prior to its initial determination to assess a penalty against the

Read More »
Scott St. Amand October 13, 2020