Procedural Issues
Tax Opinions

Fowler v. Commissioner
155 T.C. No. 7

On September 9, 2020, the Tax Court issued its opinion in Fowler v. Commissioner (155 T.C. No. 7). The primary issue presented in Fowler v. Commissioner was whether the electronic filing of a tax return which was rejected by the IRS’s software for failure to include and Identity Protection Personal Identification Number (IP PIN) triggered the three-year limitations period to assess tax pursuant to IRC § 6501(a). Background to Fowler v. Commissioner The petitioner timely

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Scott St. Amand September 9, 2020
Procedural Issues
Tax Opinions

Sutherland v. Commissioner
155 T.C. No. 6

On September 8, 2020, the Tax Court issued its opinion in Sutherland v. Commissioner (155 T.C. No. 6). The primary issues presented in Sutherland v. Commissioner were whether IRC § 6015(e)(7) applied to a petition filed prior to July 1, 2019, and whether remand to appeals in a standalone innocent spouse case to allow the petitioner to present additional evidence was appropriate. Changes to Innocent Spouse Statute under Taxpayer First Act in Sutherland v. Commissioner

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Scott St. Amand September 8, 2020
Procedural Issues
Tax Opinions

Van Bemmelen v. Commissioner
155 T.C. No. 4

On August 27, 2020, the Tax Court issued its opinion in Van Bemmelen v. Commissioner(155 T.C. No. 4). The primary issue presented in Van Bemmelen v. Commissioner was whether the administrative record could be supplemented with evidence not considered by the IRS’s Whistleblower Office when it rejected the petitioner’s claim. Background to Van Bemmelen v. Commissioner In 2018, the petitioner submitted a Form 211 to the IRS’s Whistleblower Office (WBO). In this claim, the petitioner references

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Scott St. Amand August 27, 2020
Procedural Issues
Tax Opinions

Whistleblower 21276-13W v. Commissioner
155 T.C. No. 2

On August 26, 2020, the Tax Court issued its opinion in Whistleblower 21276-13W v. Commissioner (155 T.C. No. 2). The primary issue presented in Whistleblower 21276-13W v. Commissioner was whether the Tax Court had jurisdiction to hear and determine a whistleblower-related issue rather than remand it to the IRS Whistleblower Office when remand would have been futile because there was only one possible disposition, as a matter of law, and such matter was before the court.

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Scott St. Amand August 26, 2020
Procedural Issues
Tax Opinions

Rivas v. Commissioner
T.C. Memo. 2020-124

On August 25, 2020, the Tax Court issued a Memorandum Opinion in the case of Rivas v. Commissioner (T.C. Memo. 2020-124). The primary issue before the court in Rivas v. Commissioner was whether the petitioner timely filed her petition.  Spoiler alert: she didn’t. Background to Rivas v. Commissioner The IRS mailed a notice of deficiency by certified mail petitioner on May 21, 2019. The notice of deficiency was sent both to the petitioner’s last known

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Scott St. Amand August 25, 2020
Procedural Issues
Memorandum Opinions

Biggs-Owens v. Commissioner
T.C. Memo. 2020-113

On July 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Biggs-Owens v. Commissioner (T.C. Memo. 2020-113). The issue before the court in Biggs-Owens v. Commissioner was whether the IRS abused its discretion in sustaining the filing of an NFTL by rejecting a collection alternative prior to giving the petitioner a meaningful chance to bring herself into compliance with outstanding estimated tax obligations. The CDP Proceeding in Biggs-Owens v. Commissioner In December

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Scott St. Amand July 30, 2020
Procedural Issues
Tax Opinions

Barnhill v. Commissioner (155 T.C. No. 1)

On July 21, 2020, the Tax Court issued its opinion in Barnhill v. Commissioner (155 T.C. No. 1). The issue presented in Barnhill v. Commissioner is whether a taxpayer, who receives a Letter 1153 (Trust Fund Recovery Penalty (TFRP) Letter), and who timely appeals the TFRP, but who does not receive a meaningful opportunity to challenge his liability for the TFRP (because the taxpayer, for instance and as here, did not receive subsequent correspondence scheduling

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Scott St. Amand July 21, 2020
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