The tax court released a 400+ page opinion involving the Supreme Court’s ruling in the Ballard v. Commissioner case today. This case continues the Ballard dispute saga that casts a shadow on whether the U.S. Tax Court is an impartial judicial forum. The Ballard Dispute The readers of this blog will recall the Ballard case… Continue reading Tax Court Judge Can Rewrite Facts of Case That He/She Did Not Hear
Category: Tax Procedure
Tax Attorney Gets Taxpayer Favorable Sentence, Court Says Not So Fast
Tax fraud often results in harsh criminal tax penalties; however, you really never know what a particular tax crime sentence will be until you have your day in court, then the appeals for that sentence, and then possibly the appeals for those appeals. Take for example the case of United States v. Trupin. According to… Continue reading Tax Attorney Gets Taxpayer Favorable Sentence, Court Says Not So Fast
U.S. Tax Court Petition Date is Absolute
Some dates are absolute. You miss them, you are out of luck. The deadline for filing a petition with the U.S. Tax Court is one of these dates. Today’s Austin v. Commissioner, T.C. Memo. 2007-11, case provides an example. Facts & Procedural History Austin failed to timely file federal tax returns. The IRS imposed failure… Continue reading U.S. Tax Court Petition Date is Absolute
Prisoners Filing False Tax Returns
There are serious consequences for filing false tax returns. This can include civil and criminal penalties. These penalties may not be all that effective of a deterrent for someone who is currently incarcerated, which is evidenced by cases like United States v. Wardell, 05-1492 (10th Cir. 2007). Facts & Procedural History Wardell is a prisoner incarcerated… Continue reading Prisoners Filing False Tax Returns
About the IRS Summons Enforcement Hearing
The IRS has quite a few powers to encourage taxpayers to cooperate. The IRS summons is arguably the most powerful tool the IRS has in its arsenal. While the taxpayer may not agree that the underlying tax is even owed, they still have to comply with the IRS’s summons. The recent United States v. Battle,… Continue reading About the IRS Summons Enforcement Hearing
New IRS Tax Lien Regulations Issued
The dreaded IRS tax lien. Once filed, it can wreak havoc on credit scores. It can call into question occupational licenses. Worse yet, it triggers a flood of mail and phone calls from tax resolution companies hawking their services. About Liens and IRS Liens A tax lien is a claim to property. Think of it… Continue reading New IRS Tax Lien Regulations Issued
U.S. Tax Court Stipulations are Binding
Details matter when it comes to tax litigation. This is especially true for cases before the U.S. Tax Court given its unique stipulation or agreement process. The Mathia v. Commissioner, No. 10-9004 (10th Cir. 2012) case provides a prime example of this. The Facts & Procedural History Mathia was a 8% limited partner in Greenwich Associates.… Continue reading U.S. Tax Court Stipulations are Binding
IRS Interest on Employment Taxes Can be Problematic
Interest imposed by the IRS on tax debts can be problematic, as is highlighted by the recent Scanlon White, Inc. v. Commissioner case. Scanlon White Case In Scanlon White, the IRS took four years to deny the taxpayer’s offer in compromise for its unpaid employment tax liability. The taxpayer requested that the IRS abate the… Continue reading IRS Interest on Employment Taxes Can be Problematic
Congress Works on the IRS Informants Reward Program
The Tax Relief and Health Care Act of 2006 provides a lot of new tax procedure provisions, such as the Section 6702 frivolous “tax submissions” penalty. This Act also set out a number of changes related to the ineffective and poorly administered (according to the U.S. Treasury Inspector General for Tax Administration) IRS informants reward… Continue reading Congress Works on the IRS Informants Reward Program
The Improved Frivolous Return Penalty
The tax penalty for filing a frivolous income tax return has been set so low and its reach so limited that the penalty has not been of much concern to taxpayers. Unfortunately, those days are now gone. The Tax Relief and Health Care Act of 2006 has made sweeping changes to the Section 6702 frivolous… Continue reading The Improved Frivolous Return Penalty