Procedural Issues
Memorandum Opinions

Shitrit v. Commissioner
T.C. Memo. 2021-63

On May 20, 2021, the Tax Court issued a Memorandum Opinion in the case of Shitrit v. Commissioner (T.C. Memo. 2021-63). The primary issue presented in Shitrit v. Commissioner was whether the Tax Court had jurisdiction to entertain the suit subsequent to the IRS’s concession that its certification of the petitioner’s tax debt as “seriously delinquent” was erroneous. Background to Shitrit v. Commissioner Mr. Uriah Shitrit is a dual citizen of Israel and the United States.

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Scott St. Amand May 26, 2021
Procedural Issues
Memorandum Opinions

Spain v. Commissioner
T.C. Memo. 2021-58

On May 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Spain v. Commissioner (T.C. Memo. 2021-58). The primary issue presented in Spain v. Commissioner was whether the petitioners proved that their petition had been timely mailed such that the Tax Court had jurisdiction to entertain their case. The Timing Issue in Spain v. Commissioner The IRS issued petitioners separate notices of determination dated September 10, 2019, sustaining the underlying collection action.

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Scott St. Amand May 11, 2021
Procedural Issues
Memorandum Opinions

Bailey v. Commissioner
T.C. Memo. 2021-55

On May 10, 2021, the Tax Court issued a Memorandum Opinion in the case of Bailey v. Commissioner (T.C. Memo. 2021-55). The primary issue presented in Bailey v. Commissioner was whether the petitioners should (or could) be relieved from the stipulation of facts that they voluntarily entered into with the IRS before trial. Background to Bailey v. Commissioner The petitioners’ personal income tax returns (and a related corporate return) were audited for a number of

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Scott St. Amand May 10, 2021
Procedural Issues
Memorandum Opinions

Jacobs v. Commissioner
T.C. Memo. 2021-51

On May 5, 2021, the Tax Court issued a Memorandum Opinion in the case of Jacobs v. Commissioner (T.C. Memo. 2021-51). The primary issue presented in Jacobs v. Commissioner was whether the petitioner was entitled to reasonable litigation and administrative costs pursuant to IRC § 7430 and Tax Court Rule 231. A Lawyer, Scholar, and Author in Jacobs v. Commissioner The petitioner was a trial lawyer with the Department of Justice for 20 years before

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Scott St. Amand May 5, 2021
Procedural Issues
Memorandum Opinions

Barnes v. Commissioner
T.C. Memo. 2021-49

On May 4, 2021, the Tax Court issued a Memorandum Opinion in the case of Barnes v. Commissioner (T.C. Memo. 2021-49). The primary issues presented in Barnes v. Commissioner were whether the statute of limitations on collections had run with respect to the petitioners 2003 liability, whether their 2003 tax liability had been discharged in bankruptcy, whether the IRS abused its discretion in sustaining a Notice of Federal Tax Lien as to the 2003 liability.

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Scott St. Amand May 4, 2021
Procedural Issues
Tax Opinions

Peacock v. Commissioner
T.C. Memo. 2020-63

On May 19, 2020, the Tax Court issued a Memorandum Opinion in the case of Peacock v. Commissioner (T.C. Memo. 2020-63). The issue before the court in Peacock v. Commissioner was whether a remittance that petitioners made to the IRS before the mailing of the notice of deficiency deprives the Tax Court of jurisdiction, which question turns on whether the remittance was in the nature of a payment or a deposit. Background to Peacock v.

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Scott St. Amand April 30, 2021
Procedural Issues
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 v. Commissionerwas 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 to Rowen v. Commissioner For more than two decades the petitioner avoided paying his taxes.  The opinion notes

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Scott St. Amand March 30, 2021
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