Procedural Issues
Memorandum Opinions

Shaddix v. Commissioner
T.C. Memo. 2022-11

On February 28, 2022, the Tax Court issued a Memorandum Opinion in the case of Shaddix v. Commissioner (T.C. Memo. 2022-11). The primary issue presented in Shaddix was whether the IRS abused its discretion in upholding the filing of a notice of federal tax lien by denying the petitioner the ability to challenge his underlying liability. Held: In a rare abuse of discretion victory for a taxpayer, the Tax Court in Shaddix v. Commissioner actually

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Scott St. Amand May 18, 2022
Procedural Issues
Memorandum Opinions

Flynn v. Commissioner
T.C. Memo. 2022-5

On February 3, 2022, the Tax Court issued a Memorandum Opinion in the case of Flynn v. Commissioner (T.C. Memo. 2022-5). The primary issue presented in Flynn was whether the settlement officer abused her discretion in rejecting an offer-in-compromise based on reporting housing expenses which deviated from the IRS’s standard housing amount allowance. Background to Flynn v. Commissioner As of February 2018, Mr. Flynn’s outstanding 2012–14 tax liabilities totaled $15,557. To collect this amount, the

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Scott St. Amand May 10, 2022
Procedural Issues
Memorandum Opinions

Pfetzer v. Commissioner
T.C. Memo. 2021-145

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Pfetzer v. Commissioner (T.C. Memo. 2021-145). The primary issue presented in Pfetzer was whether the settlement officer failed to fulfill duty to verify that valid notices of deficiency were issued and mailed to taxpayer. Held: You betcha…but the IRS still managed to lose. Background to Pfetzer v. Commissioner The petitioner was not a model taxpayer. In point of fact, the

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Scott St. Amand May 3, 2022
Procedural Issues
Memorandum Opinions

Starcher v. Commissioner
T.C. Memo. 2021-144

On December 30, 2021, the Tax Court issued a Memorandum Opinion in the case of Starcher v. Commissioner (T.C. Memo. 2021-144). The primary issue presented in Starcher was whether the IRS abused its discretion in upholding the filing of a notice of intent to levy. Held: Discretion sound—no abuse here. Background The petitioner did not file an income tax return for 2014, so the IRS prepared a substitute for return (SFR) for her pursuant to

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Scott St. Amand May 2, 2022
Procedural Issues
Memorandum Opinions

Whistleblower 15977-18W v. Commissioner
T.C. Memo. 2021-143

On December 29, 2021, the Tax Court issued a Memorandum Opinion in the case of Whistleblower 15977-18W v. Commissioner (T.C. Memo. 2021-143). The primary issue presented in Whistleblower 15977-18W was whether the IRS’s Whistleblower Office (WBO) abused its discretion in concluding that the whistleblower claim did not provide specific and credible information sufficient to establish that the target taxpayer was citizen of United States at birth. Held: Discretion sound—no abuse here. Background In early September

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Scott St. Amand April 29, 2022
Procedural Issues
Memorandum Opinions

Ahmed v. Commissioner
T.C. Memo. 2021-142

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Ahmed v. Commissioner (T.C. Memo. 2021-142). The primary issue presented in Ahmed was whether the taxpayer’s payment of all monies owed mooted his challenge to the IRS’s imposition of a lien and the trust fund recovery penalty (“TFRP”). Held: Yup. Background to Ahmed v. Commissioner In June 2020, the petitioner sent to the IRS a check for $625,000 along with

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Scott St. Amand April 28, 2022
Procedural Issues
Memorandum Opinions

Bunton v. Commissioner
T.C. Memo. 2021-141

On December 28, 2021, the Tax Court issued a Memorandum Opinion in the case of Bunton v. Commissioner (T.C. Memo. 2021-141). The primary issue presented in Bunton was whether the IRS office of Appeals abused its discretion by sustaining a levy upon the taxpayers’ (read: tax protesters) state tax refund. Held: Not so much. Background to Bunton v. Commissioner The petitioners are tax protesters, who adopted the good ol’ “we’re not federal workers or them

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Scott St. Amand April 27, 2022
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