Procedural Issues
Memorandum Opinions

FAB Holdings LLC v. Commissioner
T.C. Memo. 2021-135

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of FAB Holdings LLC v. Commissioner (T.C. Memo. 2021-135). The primary issue presented in FAB Holdings was whether the statutory notices of deficiency (SNODs) were timely sent based upon a cockamamy argument that the petitioners’ CPA was a “promoter” because the petitioners paid for his services. Held: The Tax Court was “not persuaded” by such argument. Background to FAB Holdings LLC

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Scott St. Amand April 21, 2022
Procedural Issues
Memorandum Opinions

O’Donnell v. Commissioner
T.C. Memo. 2021-134

On November 30, 2021, the Tax Court issued a Memorandum Opinion in the case of O’Donnell v. Commissioner (T.C. Memo. 2021-134). The primary issue presented in O’Donnell was whether the settlement officer abused his discretion in sustaining the collection action against a taxpayer who had a “blatant disregard for voluntary compliance.” Background to O’Donnell v. Commissioner Let me begin by saying that James O’Donnell is not a paragon of tax compliance. According to Judge Lauber,

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Scott St. Amand April 20, 2022
Procedural Issues
Memorandum Opinions

Roberts v. Commissioner
T.C. Memo. 2021-131

On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts v. Commissioner The petitioner has unpaid tax liabilities for 2004-2007. In an effort to collect these liabilities the IRS filed an NFTL, and in May

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Scott St. Amand April 15, 2022
Procedural Issues
Full Tax Court Opinions

Ruhaak v. Commissioner
157 T.C. No. 9

On November 16, 2021, the Tax Court issued its opinion in Ruhaak v. Commissioner, 157 T.C. No. 9. The primary issue presented in Ruhaak was whether the petitioner’s request for a hearing made before the expiration of the 30-day period following the mailing date of the levy notice necessarily triggered a CDP hearing and not an equivalent hearing. Held: Timing is everything. Background to Ruhaak v. Commissioner The IRS sent the petitioner a Notice of

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Scott St. Amand April 15, 2022
Procedural Issues
Memorandum Opinions

Marino v. Commissioner
T.C. Memo. 2021-130

On November 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Marino v. Commissioner (T.C. Memo. 2021-130). The primary issue presented in Marino was whether the IRS Whistleblower Office abused its discretion in denying the petitioner an award for information on an alleged ne’er-do-well taxpayer…who, apparently, was dead. Background The petitioner in Marino v. Commissioner filed a Form 211 (Application for Award for Original Information) in 2014, in which he claimed

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Scott St. Amand April 14, 2022
Procedural Issues
Memorandum Opinions

Holland v. Commissioner
T.C. Memo. 2021-129

On November 18, 2021, the Tax Court issued a Memorandum Opinion in the case of Holland v. Commissioner (T.C. Memo. 2021-129). The primary issue presented in Holland was whether petitioner is taxable on retirement income he received during 2017. Held:  #Protester? Yes. #Winning? Not so much. Basics of Argument in Holland v. Commissioner Although the petitioner conceded that he retirement income received payments…he nonetheless asserted that such payments did not constitute “taxable income” because they

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Scott St. Amand April 4, 2022
Procedural Issues
Memorandum Opinions

Peak v. Commissioner
T.C. Memo. 2021-128

On November 10, 2021, the Tax Court issued a Memorandum Opinion in the case of Peak v. Commissioner (T.C. Memo. 2021-128). The primary issue presented in Peak was whether the petitioner was required to report as taxable income the full amounts of distributions he received from certain pension or retirement plans. Held: You betcha. Background to Peak v. Commissioner The petitioner received distributions from three different pension or retirement plans totaling a smidge over $14,000.

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Scott St. Amand April 1, 2022
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