Business Related Issues
§ 530 of the Revenue Act of 1978

Treece Financial Services Group v. Commissioner
158 T.C. No. 6

On April 19, 2022, the Tax Court issued the full opinion in Treece Financial Services Group v. Commissioner (158 T.C. No. 6). The primary issue presented in Treece Financial Services Group v. Commissioner was whether the Tax Court had jurisdiction to determine whether Voluntary Classification Settlement Program (VCSP) entered into computation of taxes owed by the taxpayer. Held: Indeed, it did. Treece Financial Services Group v. Commissioner in a Nutshell Treece Financial Services Group, a

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Scott St. Amand June 14, 2022
Income Tax Issues
Employee

Blossom Day Care Centers Inc. v. Commissioner
T.C. Memo. 2021-86

On July 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Blossom Day Care Centers Inc. v. Commissioner (T.C. Memo. 2021-86). The issues presented in Blossom Day Care Centers Inc. v. Commissioner were whether: (1) the day care’s corporate officers should be legally classified as employees of petitioner such that petitioner is liable for employment tax (FICA) and unemployment tax (FUTA); (2) petitioner was liable for FICA and FUTA taxes; (3) petitioner

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Scott St. Amand July 28, 2021
Business Related Issues
Employee

Worker Classification: The Thin Line between Employees and Independent Contractors

Uncle Bill, Emu Farmer To discuss the thin line between employees and independent contractors, let’s imagine the following scenario—if you will indulge me. Your Uncle Bill operates a successful emu farm in southeastern Maine, so successful in fact that he finds himself unable to do the work on his own. (Uncle Bill no longer has your cousin Leroy to lean on, due to his most recent “run in” with the law involving a charge of

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Scott St. Amand June 22, 2021
Penalties Under the Code
Bad Mr. Bell

Bell Capital Management Inc. v. Commissioner
T.C. Memo. 2021-74

Bell Capital Management, Inc. v. Commissioner (T.C. Memo. 2021-74) On June 14, 2021, the Tax Court issued a Memorandum Opinion in the case of Bell Capital Management, Inc.v. Commissioner (T.C. Memo. 2021-74). The primary issues presented in Bell Capital Management, Inc. were whether (1) petitioner is collaterally estopped from denying that it was responsible for paying the employment taxes; (2) whether the IRS properly determined that Ron H. Bell should be legally classified as petitioner’s

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Scott St. Amand June 21, 2021
Business Related Issues
§ 530 of the Revenue Act of 1978

Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114)

On August 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114). The primary issue before the court in Reflectxion Resources Inc. v. Commissioner was whether the Tax Court has jurisdiction to determine whether the petitioner was entitled to relief from worker classification liabilities pursuant to § 530 of the Revenue Act of 1978. Background to Reflectxion Resources Inc. v. Commissioner The petitioner was as

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Scott St. Amand August 3, 2020
Business Related Issues
Worker Classification

Santos v. Commissioner
T.C. Memo. 2020-88

On June 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Santos v. Commissioner (T.C. Memo. 2020-88). The sole issue before the court in Santos v. Commissioner was whether the individuals listed on the notice of determination should be legally classified as employees (IRS’s position) or as independent contractors (petitioner’s position). The Entrepreneurial Housekeeper in Santos v. Commissioner The petitioner was born and raised in Brazil and moved to the U.S.

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Scott St. Amand June 17, 2020
Income Tax Issues
IRC § 162

Thoma v. Commissioner
T.C. Memo. 2020-67

On May 27, 2020, the Tax Court issued a Memorandum Opinion in the case of Thoma v. Commissioner (T.C. Memo. 2020-67). Although there are a number of sub-issues related to whether the petitioner-husband (PH) was an employee or independent contractor, including deductibility of medical and business expenses, the core issue in Thoma v. Commissioner boils down to the age old question of whether PH was an employee or independent contractor of an accounting firm. Brief

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Scott St. Amand May 27, 2020
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Treece Financial Services Group v. Commissioner
158 T.C. No. 6

On April 19, 2022, the Tax Court issued the full opinion in Treece Financial Services Group v. Commissioner (158 T.C. No. 6). The primary issue presented in Treece Financial Services Group v. Commissioner was whether the Tax Court had jurisdiction to determine whether Voluntary Classification Settlement Program (VCSP) entered into

Read More »
Scott St. Amand June 14, 2022

Blossom Day Care Centers Inc. v. Commissioner
T.C. Memo. 2021-86

On July 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Blossom Day Care Centers Inc. v. Commissioner (T.C. Memo. 2021-86). The issues presented in Blossom Day Care Centers Inc. v. Commissioner were whether: (1) the day care’s corporate officers should be legally classified as employees of

Read More »
Scott St. Amand July 28, 2021

Bell Capital Management Inc. v. Commissioner
T.C. Memo. 2021-74

Bell Capital Management, Inc. v. Commissioner (T.C. Memo. 2021-74) On June 14, 2021, the Tax Court issued a Memorandum Opinion in the case of Bell Capital Management, Inc.v. Commissioner (T.C. Memo. 2021-74). The primary issues presented in Bell Capital Management, Inc. were whether (1) petitioner is collaterally estopped from denying

Read More »
Scott St. Amand June 21, 2021

Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114)

On August 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114). The primary issue before the court in Reflectxion Resources Inc. v. Commissioner was whether the Tax Court has jurisdiction to determine whether the petitioner was entitled to relief

Read More »
Scott St. Amand August 3, 2020

Santos v. Commissioner
T.C. Memo. 2020-88

On June 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Santos v. Commissioner (T.C. Memo. 2020-88). The sole issue before the court in Santos v. Commissioner was whether the individuals listed on the notice of determination should be legally classified as employees (IRS’s position) or

Read More »
Scott St. Amand June 17, 2020

Thoma v. Commissioner
T.C. Memo. 2020-67

On May 27, 2020, the Tax Court issued a Memorandum Opinion in the case of Thoma v. Commissioner (T.C. Memo. 2020-67). Although there are a number of sub-issues related to whether the petitioner-husband (PH) was an employee or independent contractor, including deductibility of medical and business expenses, the core issue

Read More »
Scott St. Amand May 27, 2020