Procedural Issues
Tax Opinions

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
Penalties Under the Code
Tax Opinions

Patel v. Commissioner
T.C. Memo. 2020-133

On September 22, 2020, the Tax Court issued a Memorandum Opinion in the case of Patel v. Commissioner (T.C. Memo. 2020-133). The primary issue before the court in Patel v. Commissioner was whether the IRS secured timely prior written supervisory approval for the penalties at issue as required by IRC § 6751(b)(1). The (Purported) Background in Patel v. Commissioner I enter this case with a fair bit of skepticism, due in toto to Judge Jones’

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Scott St. Amand September 22, 2020
Penalties Under the Code
Tax Opinions

Thompson v. Commissioner
155 T.C. No. 5

On August 27, 2020, the Tax Court issued its opinion in Thompson v. Commissioner (155 T.C. No. 5). The primary issue presented in Thompson v. Commissioner was whether the offer of settlement of the petitioners’ tax liabilities under reduced penalty rates on any later-determined underpayment arising out of an abusive tax transaction was an “initial determination” of a penalty for purposes of IRC § 6751(b)(1)’s prior written supervisory approval requirement. Background to Thompson v. Commissioner The

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Scott St. Amand August 27, 2020
Penalties Under the Code
Tax Opinions

Babu v. Commissioner
T.C. Memo. 2020-121

On August 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Babu v. Commissioner (T.C. Memo. 2020-121). The sole issue before the court in Babu v. Commissioner was whether the petitioner was liable for the substantial understatement accuracy-related penalty under IRC § 6662(a), IRC § 6662(b)(2), IRC § 6662(d)(2). Background to Babu v. Commissioner After earning a B.A. degree in finance, Mr. Babu attended law school at the University of Baltimore,

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Scott St. Amand August 17, 2020
Penalties Under the Code
Tax Opinions

Oropeza v. Commissioner
T.C. Memo. 2020-111

On July 21, 2020, the Tax Court issued a Memorandum Opinion in the case of Oropeza v. Commissioner (T.C. Memo. 2020-111). The primary issue before the court in Oropeza v. Commissioner was whether IRS secured timely written supervisory approval, as required by IRC § 6751(b)(1), for three penalties determined in the notice of deficiency for petitioners’ 2012 tax year. The Initial Determination in Oropeza v. Commissioner In November 2015, the IRS sent petitioners a Letter

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Scott St. Amand July 21, 2020
Penalties Under the Code
Tax Opinions

Weiderman v. Commissioner
T.C. Memo. 2020-109

On July 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Weiderman v. Commissioner (T.C. Memo. 2020-109). The primary issue before the court in Weiderman v. Commissioner was whether the court should permit the reopening of the record to allow the IRS to submit evidence that it complied with the supervisory approval requirements of IRC § 6751(b)(1). Satisfying Presumption of Correctness of IRS Determination in Cases Involving Unreported Income in Weiderman

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Scott St. Amand July 15, 2020
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