Full Tax Court Opinions

Stein v. Commissioner (156 T.C. No. 11)

On June 17, 2021, the Tax Court issued its opinion in Stein v. Commissioner, 156 T.C. No. 11. The primary issue presented in Stein was whether the Tax Court has discretion to grant the petitioners’ motion to dismiss a stand-alone petition for recovery of administrative costs when the petition did not invoke the Tax Court’s jurisdiction to redetermine a deficiency under IRC § 6213(a). Factual Background The petitioners filed an application for the award of

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Business Related Issues

Mylan Inc. v. Commissioner (156 T.C. No. 10)

On April 27, 2021, the Tax Court issued its opinion in Mylan, Inc. v. Commissioner, 156 T.C. No. 10. The underlying issues presented in Mylan, Inc. were (1) whether the legal expenses incurred in preparing notice letters to brand name drug companies of petitioner’s intent to make generic versions of its drugs as part of the FDA approval process to do the same were capital or ordinary expenses; and (2) whether the legal expenses incurred

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Business Related Issues

De Los Santos v. Commissioner (156 T.C. No. 9)

On April 12, 2021, the Tax Court issued its opinion in De Los Santos v. Commissioner, 156 T.C. No. 9. The underlying issue presented in De Los Santos was whether the benefits (a split-dollar life insurance arrangement) received by the petitioners were received in their capacity as employees or shareholders, and, in turn, whether such economic benefits or taxable to the petitioner’s as ordinary compensation income or as a distribution under IRC § 301. The

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Full Tax Court Opinions

Rowen v. Commissioner (156 T.C. No. 8)

On March 30, 2021, the Tax Court issued its opinion in Rowen v. Commissioner, 156 T.C. No. 8. The underlying issue presented in Rowen was whether the IRS’s certification of the petitioner’s tax debt as “seriously delinquent” violated the Fifth Amendment and his basic human rights, because it infringed on his right to international travel. Background For more than two decades the petitioner avoided paying his taxes.  The opinion notes that the petitioner “failed” to

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Full Tax Court Opinions

Mainstay Business Solutions v. Commissioner (156 T.C. No. 7)

On March 4, 2021, the Tax Court issued its opinion in Mainstay Business Solutions v. Commissioner, 156 T.C. No. 7. The underlying issue presented in Mainstay Business Solutions was whether the Tax Court has the discretion to allow a petitioner to withdraw a petition when the petitioner did not invoke the Tax Court’s jurisdiction to redetermine a deficiency. Context I am a bit delinquent in my summaries. Mea culpa. Nonetheless, at the time of writing

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Full Tax Court Opinions

McCrory v. Commissioner (156 T.C. No. 6)

On March 2, 2021, the Tax Court issued its opinion in McCrory v. Commissioner, 156 T.C. No. 6. The underlying issue presented in McCrory was whether the preliminary award recommendation issued by the IRS’s Whistleblower Office under IRC § 7623(a) constitutes a binding “determination” within the meaning of IRC § 7623(b)(4).  Not so much. Procedural Background The petitioner filed 21 Forms 211 (Application for Award for Original Information) with the IRS’s Whistleblower Office (WBO), alleging

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Full Tax Court Opinions

Beland v. Commissioner (156 T.C. No. 5)

On March 1, 2021, the Tax Court issued its opinion in Beland v. Commissioner, 156 T.C. No. 5. The underlying issue presented in Beland was whether the civil fraud penalty was not timely approved pursuant to IRC § 6751(b)(1). Background The petitioners filed a joint return for 2011.  The IRS audited the return and required the petitioners to attend an in-person closing conference.  During the conference, the revenue agent presented the petitioners with a completed,

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The Truth about Amending Tax Returns

Clients are untrustworthy.  As a tax controversy attorney, this is my experience. I have heard that other types of law deals with more honorable sorts, but I’ll believe it when I see it.  When a client comes to you and says “whoopsie, I forgot to report [insert absurdly large number

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Mathews v. Commissioner (T.C. Memo. 2021-85)

On July 8, 2021, the Tax Court issued a Memorandum Opinion in the case of Mathews v. Commissioner (T.C. Memo. 2021-85). The primary issue presented in Mathews was whether the Tax Court had jurisdiction to hear a petitioner when the pro se petitioner filed his petition (sent a letter to

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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 was whether the petitioner’s frivolous argument that he did not receive taxable income in 2017 because he was not engaged in a “trade

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Peterfreund v. Commissioner (T.C. Memo. 2021-83)

On July 7, 2021, the Tax Court issued a Memorandum Opinion in the case of Peterfreund v. Commissioner (T.C. Memo. 2021-83). The primary issue presented in Peterfreund was whether the IRS’s Whistleblower Office (WBO) abused its discretion because it did not initiate an administrative or judicial action and it did

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Pragias v. Commissioner (T.C. Memo. 2021-82)

On June 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Pragias v. Commissioner (T.C. Memo. 2021-82). The primary issue presented in Pragias was whether the six-year statute of limitations under IRC § 6501(e) (substantial omission of items) applied. The Substantial Omission Extension under IRC §

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