A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
The Tax Court found insufficient evidence to determine whether the IRS Appeals Office failed to properly consider an individual’s health when rejecting his compromise offer and sustaining the filing of a tax lien notice against him; thus, the court remanded the collection due process case for clarification and to supplement the record.
LARRY F. ANDERSON,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent