# Best IRS CPA — Full text > Serving North and South Carolina _Part 1 of 7. Generated from the site’s Markdown renderings._ --- title: "Home" type: "page" published_at: "2013-03-25T16:37:17+00:00" modified_at: "2024-07-01T11:25:40+00:00" url: "https://bestirscpa.com/" excerpt: "Admitted to Practice before the United States Tax Court Practice Areas U.S. Tax Court Litigation Appeals & Hearings Innocent Spouse Penalty Abatement Worker Classification Trust Fund Recovery Penalty Tax Audits IRS Collection Lien or Levy Relief Offer in Compromise Non-Filers..." markdown_url: "https://bestirscpa.com/index.md" --- ## Admitted to Practice before the United States Tax Court ## Practice Areas - U.S. Tax Court Litigation - Appeals & Hearings - Innocent Spouse - Penalty Abatement - Worker Classification - Trust Fund Recovery Penalty - Tax Audits - IRS Collection - Lien or Levy Relief - Offer in Compromise - Non-Filers & Delinquent - IRS Abuse of Discretion ## [Locations](https://bestirscpa.com/locations/) - [Morehead City, NC](https://bestirscpa.com/locations/#morehead) - [Raleigh, NC](https://bestirscpa.com/locations/#raleigh) - [Wilmington, NC](https://bestirscpa.com/locations/#wilmington) ## BEST IRS CPA BLOG ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-48/) October 20, 2014 The Statute of Limitations Period Bars IRS’s Lien Collection Efforts A recent Tax Court decision was reported that may be of interest to individuals potentially [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-48/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-42/) August 9, 2014 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 [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-42/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-25/) June 27, 2017 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 [Read More »](https://bestirscpa.com/united-states-tax-court-decision-week-judge-25/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-38/) July 19, 2014 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 [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-38/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-13/) December 2, 2013 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 [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-13/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-59/) August 3, 2015 Individual Is Held Liable for Frivolous Submission Penalties The United States Tax Court upheld an IRS determination to sustain the collection by levy of an [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-59/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA" type: "post" published_at: "2020-04-21T18:33:45+00:00" modified_at: "2020-08-14T22:47:04+00:00" url: "https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/" excerpt: "Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience..." markdown_url: "https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa.md" --- - Post published:April 21, 2020 **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. 800.230.7090 bestirscpa.com Copyright © 2020, J. Frank Best, Certified Public Accountant Tags: [Raleigh IRS Tax Controversy CPA](https://bestirscpa.com/tag/raleigh-irs-tax-controversy-cpa/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA" type: "post" published_at: "2020-03-26T22:31:58+00:00" modified_at: "2020-08-14T22:42:37+00:00" url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/" excerpt: "Practice Areas U.S TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience..." markdown_url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa.md" --- - Post published:March 26, 2020 **Practice Areas** - U.S TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. 800.230.7090 bestirscpa.com Copyright © 2020, J. Frank Best, Certified Public Accountant Tags: [Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA" type: "post" published_at: "2020-03-26T22:25:20+00:00" modified_at: "2020-08-14T22:44:00+00:00" url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/" excerpt: "Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience..." markdown_url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa.md" --- - Post published:March 26, 2020 **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. 800.230.7090 bestirscpa.com Copyright © 2020, J. Frank Best, Certified Public Accountant Tags: [North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA" type: "post" published_at: "2020-03-26T22:04:36+00:00" modified_at: "2020-08-14T22:48:01+00:00" url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/" excerpt: "Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience..." markdown_url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa.md" --- - Post published:March 26, 2020 **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. 800.230.7090 bestirscpa.com Copyright © 2020, J. Frank Best, Certified Public Accountant Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA" type: "post" published_at: "2020-03-26T05:28:57+00:00" modified_at: "2020-08-14T22:48:31+00:00" url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/" excerpt: "Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience..." markdown_url: "https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa.md" --- - Post published:March 26, 2020 **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. 800.230.7090 bestirscpa.com Copyright © 2020, J. Frank Best, Certified Public Accountant Tags: [Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "CPA’s Serious Illness Did Not Excuse Failure to File Timely" type: "post" published_at: "2020-03-25T23:31:13+00:00" modified_at: "2020-03-26T23:34:36+00:00" url: "https://bestirscpa.com/cpas-serious-illness-did-not-excuse-failure-to-file-timely/" excerpt: "A District Court decision held Serious Illness did not excuse Failure to File Tax Return on Time. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle..." markdown_url: "https://bestirscpa.com/cpas-serious-illness-did-not-excuse-failure-to-file-timely.md" --- - Post published:March 25, 2020 A District Court decision held **Serious Illness did not excuse Failure to File Tax Return on Time.**J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **CPA’s Serious Illness Did Not Excuse Couple’s Failure to File Tax Return on Time** A district court held that a couple who hired a CPA to prepare their tax return did not have reasonable cause for failing to timely file their return as a result of the serious illness and hospitalization of the CPA. The court found that, under U.S v. Boyle, 469 U.S. 243 (1985), reliance on an agent does not constitute reasonable cause, and that the couple did not qualify for the limited exception applicable to a corporate taxpayer that is disabled due to its agent’s intentional conduct that is beyond the corporation’s control or supervision. Willett v. U.S, 2020 PTC 82 (N.D. Cal. 2020). Tags: [Morehead City NC IRS Tax Problems](https://bestirscpa.com/tag/morehead-city-nc-irs-tax-problems/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Tax Court Announcement- J. Frank Best, CPA" type: "post" published_at: "2020-03-11T22:25:16+00:00" modified_at: "2020-03-12T01:10:42+00:00" url: "https://bestirscpa.com/tax-court-announcement-j-frank-best-cpa-ustcp/" excerpt: "A Tax Court announcement dealing with COVID-19/CORONAVIRUS was posted recently. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on..." markdown_url: "https://bestirscpa.com/tax-court-announcement-j-frank-best-cpa-ustcp.md" --- - Post published:March 11, 2020 A Tax Court announcement dealing with **COVID-19/CORONAVIRUS** was posted recently. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all announcements and decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **Tax Court Posts Announcement on COVID-19/Coronavirus:**On Monday, March 9, the Tax Court announced the following on its website: Considering recent announcements and media coverage regarding the COVID-19/Coronavirus, the U.S. Tax Court would like to assure the public that the Court is following recommended guidelines provided by the Centers for Disease Control and Prevention. The announcement goes on to state that (1) effective March 9, 2020, and until further notice, out of an abundance of caution, the Court is encouraging social distancing and will therefore limit the number of people in the courtroom at any one time; (2) if an individual is required to appear in Court and is experiencing any flu like symptoms, has a fever, or is coughing or sneezing, the individual should contact the Court before appearing; (3) the Court will make reasonable accommodations and reschedule appearances, hearings, and trials as needed; and (4) if an individual has recently traveled from an area with widespread or ongoing community spread of COVID-19 and is having symptoms of the disease (fever, cough, shortness of breath), the individual should reach out to a healthcare provider for details on how to proceed with proper medical care. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Pawleys Island SC IRS Tax Problems](https://bestirscpa.com/tag/pawleys-island-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Trust Fund Recovery Penalty Approval" type: "post" published_at: "2020-02-03T00:24:14+00:00" modified_at: "2020-02-03T01:11:29+00:00" url: "https://bestirscpa.com/irs-trust-fund-recovery-penalty-requires-supervisory-approval/" excerpt: "A Tax Court decision was affirmed dealing with IRS Trust Fund Recovery Penalty Approval. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works..." markdown_url: "https://bestirscpa.com/irs-trust-fund-recovery-penalty-requires-supervisory-approval.md" --- - Post published:February 2, 2020 A Tax Court decision was affirmed dealing with **IRS** **Trust Fund Recovery Penalty Approval**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **The IRS trust fund recovery penalty**(TFRP) is a penalty approval within the meaning of Code Sec. 6751(b)(1) and is thus subject to the requirement that written supervisory approval be secured for the initial determination of assessment of such a penalty against a taxpayer. In the instant case, the IRS satisfied the requirements of Code Sec. 6751(b)(1) because written supervisory approval of the TFRPs assessed against a taxpayer who failed to pay employment taxes was secured on two Forms 4183, Recommendation re: Trust Fund Recovery Penalty Assessment, recommending assertions of the TFRPs against the taxpayer on the same date two respective Letters 1153, Trust Fund Recovery Penalty Letter, were mailed to the taxpayer. Chadwick v. Comm’r, 154 T.C. No. 5 (2020). Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[New Bern NC IRS Tax Problems](https://bestirscpa.com/tag/new-bern-nc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Supervisory Approval Required For Penalties" type: "post" published_at: "2020-01-20T22:23:30+00:00" modified_at: "2020-01-20T23:03:43+00:00" url: "https://bestirscpa.com/irs-supervisory-approval-required-for-penalties/" excerpt: "A Tax Court decision was affirmed dealing with IRS Supervisory Approval for Penalties. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to..." markdown_url: "https://bestirscpa.com/irs-supervisory-approval-required-for-penalties.md" --- - Post published:January 20, 2020 A Tax Court decision was affirmed dealing with **IRS Supervisory Approval for Penalties**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. The Tax Court held in an **IRS** **Supervisory** **Penalty Approval**case that the IRS’s issuance to a taxpayer of a Letter 1807 and summary report setting forth the Examination Division’s tentative proposed adjustments and inviting the taxpayer to a conference to discuss them did not constitute the initial determination of a **Penalty Assessment** requiring supervisory approval under Code Sec. 6751(b)(1). The Tax Court held that the 60-day letter issued to the taxpayer was the initial determination requiring supervisory approval because it formally communicated the Examination Division’s definite determination to assert the penalties. Belair Woods, LLC v. Comm’r, 154 T.C. No. 1 (2020). Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Pawleys Island SC IRS Tax Problems](https://bestirscpa.com/tag/pawleys-island-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "No IRS Abuse of Discretion Affirms Tax Court Holding" type: "post" published_at: "2019-12-17T00:41:42+00:00" modified_at: "2019-12-17T00:41:46+00:00" url: "https://bestirscpa.com/no-irs-abuse-of-discretion-affirms-tax-court-holding/" excerpt: "A Tax Court decision was affirmed dealing with IRS Abuse of Discretion. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay..." markdown_url: "https://bestirscpa.com/no-irs-abuse-of-discretion-affirms-tax-court-holding.md" --- - Post published:December 16, 2019 A Tax Court decision was affirmed dealing with **IRS Abuse of Discretion**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **IRS Mailed Deficiency Notice to Taxpayer’s Last Known Address:**In Williams v. Comm’r, 2019PTC 464 (5th Cir. 2019), the Fifth Circuit affirmed a Tax Court holding regarding **IRS Abuse of Discretion** that an IRS deficiency notice had been mailed to the last known address of a self-employed taxpayer who had failed to file tax returns for 10 years. The court also rejected the taxpayer’s argument that he was denied constitutionally effective due process of law after the court found that the IRS provided the statutorily required collection due process hearing and the taxpayer declined to avail himself of the opportunity to challenge the deficiency. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Pawleys Island SC IRS Tax Problems](https://bestirscpa.com/tag/pawleys-island-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "No Innocent Spouse Relief for Failure to Confront Financial Problems" type: "post" published_at: "2019-12-02T00:40:13+00:00" modified_at: "2019-12-02T00:40:16+00:00" url: "https://bestirscpa.com/no-innocent-spouse-relief-for-failure-to-confront-financial-problems/" excerpt: "A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current..." markdown_url: "https://bestirscpa.com/no-innocent-spouse-relief-for-failure-to-confront-financial-problems.md" --- - Post published:December 1, 2019 A recent Tax Court decision was reported dealing with **Innocent Spouse**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **No Innocent Spouse Relief for Taxpayer Reluctant to Confront Financial Problems:**In Sleeth v. Comm’r, T.C. Memo. 2019-138, the Tax Court rejected a taxpayer’s request for **innocent spouse reliief** after concluding that the taxpayer’s unwillingness to confront the financial problems she and her former spouse faced weighed strongly against relief. While the taxpayer’s ex-husband supported granting the taxpayer relief, the court concluded that the taxpayer had cooperated in her ex-spouse’s practice of simply not paying taxes and that her assumption that her former spouse would pay the taxes due was unreasonable and not credible. Tags: [Morehead City NC IRS Tax Problems](https://bestirscpa.com/tag/morehead-city-nc-irs-tax-problems/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "No Deductions for Medical Marijuana Reported by U. S. Tax Court" type: "post" published_at: "2019-11-20T00:11:20+00:00" modified_at: "2019-11-20T01:11:49+00:00" url: "https://bestirscpa.com/no-deductions-for-medical-marijuana/" excerpt: "A recent Tax Court decision was reported dealing with Medical Marijuana. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current..." markdown_url: "https://bestirscpa.com/no-deductions-for-medical-marijuana.md" --- - Post published:November 19, 2019 A recent Tax Court decision was reported dealing with **Medical Marijuana**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. Tax Court: No Deductions Allowed for **Medical Marijuana** Businesses, Including Those Operating Legally Under State Law The Tax Court held that Code Sec. 280E disallows all deductions, not just trade or business expense deductions, for a **medical marijuana**dispensary even though the dispensary operates legally under state law. The court found that (1) Code Sec. 280E does not violate the Eighth Amendment because it is not a penalty provision, and (2) the legal sale of medical marijuana under state law nevertheless constitutes trafficking within the meaning of Code Sec. 280E. Northern California Small Business Assistants Inc. v. Comm’r, 153 T.C. No. 4 (2019). Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Pawleys Island SC IRS Tax Problems](https://bestirscpa.com/tag/pawleys-island-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Ambiguous Notice Sinks U.S. Tax Court Petition" type: "post" published_at: "2019-11-07T20:40:22+00:00" modified_at: "2019-11-09T18:08:52+00:00" url: "https://bestirscpa.com/u-s-tax-court-litigation-j-frank-best-cpa/" excerpt: "A recent Tax Court decision was reported dealing with a U. S. Tax Court Litigation Petition. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach,..." markdown_url: "https://bestirscpa.com/u-s-tax-court-litigation-j-frank-best-cpa.md" --- - Post published:November 7, 2019 A recent Tax Court decision was reported dealing with a**U. S. Tax Court Litigation** **Petition**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **Ambiguous IRS Notice Sinks Taxpayer’s Tax Court Petition** The U. S. Tax Court held that it did not have jurisdiction over a **U. S. Tax Court Litigation** **Petition** to determine a notice of deficiency that identified two related but separate companies as potentially liable for the deficiencies. Applying Dees v. Comm’r, 148 T.C. No. 1 (2017), the Tax Court found that (1) the notice was ambiguous because it identified two related but separate entities as the taxpayer, and thus it was impossible to ascertain from the notice which entity would owe the determined deficiencies; and (2) the taxpayer could not prove that the notice reflected determinations with respect to it because the taxpayer’s returns showed that any determination reflected in the notice could not relate to the taxpayer. U.S. Auto Sales, Inc. v. Comm’r, 153 T.C. No. 5 (2019). Tags: [Charleston SC IRS Tax Problems](https://bestirscpa.com/tag/charleston-sc-irs-tax-problems/),[Charlotte NC IRS Tax Problems](https://bestirscpa.com/tag/charlotte-nc-irs-tax-problems/),[Columbia SC IRS Tax Problems](https://bestirscpa.com/tag/columbia-sc-irs-tax-problems/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Innocent Spouse After Divorce & Remarriage" type: "post" published_at: "2019-10-24T22:59:36+00:00" modified_at: "2019-11-09T17:59:06+00:00" url: "https://bestirscpa.com/innocent-spouse-j-frank-best-cpa/" excerpt: "A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current..." markdown_url: "https://bestirscpa.com/innocent-spouse-j-frank-best-cpa.md" --- - Post published:October 24, 2019 A recent Tax Court decision was reported dealing with **Innocent Spouse**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **Innocent Spouse** **Taxpayer Can’t Claim Abuse Occurred After Divorce and After Remarrying:**In Jones v. Comm’r, T.C. Memo. 2019-139, the Tax Court disallowed a taxpayer’s claim for innocent spouse relief under Code Sec. 6015(f) with respect to underpayments of tax for years 2009 and 2010. The court rejected the taxpayer’s assertion that she was emotionally mistreated by her ex-spouse with whom she had filed the joint tax returns at issue after noting that the alleged abuse supposedly occurred after the dissolution of the couple’s marriage and the filing of the returns at issue, as well as after the taxpayer had married another man. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Non-Filers & Delinquent Not Entitled to Itemized Deductions" type: "post" published_at: "2019-10-20T22:09:53+00:00" modified_at: "2019-11-09T18:00:43+00:00" url: "https://bestirscpa.com/non-filers-delinquent-j-frank-best-cpa/" excerpt: "A recent Tax Court decision was reported dealing with Non-filers & Delinquent. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay..." markdown_url: "https://bestirscpa.com/non-filers-delinquent-j-frank-best-cpa.md" --- - Post published:October 20, 2019 A recent Tax Court decision was reported dealing with **Non-filers & Delinquent**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. **A Non-Filer & Delinquent Taxpayer Was Not Entitled to Itemized Deductions on Substitute Return Filed by IRS** The Tax Court held that a taxpayer, **nonfiler and delinquent**, who failed to file a tax return because he was incarcerated could not itemize deductions for the year at issue because, under Code Sec. 63, a taxpayer must make an election in order to itemize and by failing to file a return, the taxpayer failed to make the election. According to the court, the taxpayer’s argument that (1) he did not have access to certain records due to his incarceration, and (2) if he had filed a return, he could have reported deductible expenses in excess of the standard deduction, did not create a genuine dispute as to a material fact sufficient to overcome the IRS’s motion for summary judgment. George v. Comm’r, T.C. Memo. 2019-128. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Pawleys Island SC IRS Tax Problems](https://bestirscpa.com/tag/pawleys-island-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "IRS Collection Representation" type: "post" published_at: "2019-08-01T04:23:38+00:00" modified_at: "2019-11-09T18:01:42+00:00" url: "https://bestirscpa.com/tax-controversy-cpa-raleigh-wilmington-myrtle-beach-north-myrtle-beach/" excerpt: "TAX CONTROVERSY & U. S. TAX COURT LITIGATION J. FRANK BEST, TAX CONTROVERSY CPA/U.S. TAX COURT LITIGATOR SERVING NORTH CAROLINA AND SOUTH CAROLINA IRS COLLECTIONS – ALL CIVIL ACTIONS Our Practice is Limited to IRS Representation and U.S. Tax Court..." markdown_url: "https://bestirscpa.com/tax-controversy-cpa-raleigh-wilmington-myrtle-beach-north-myrtle-beach.md" --- - Post published:August 1, 2019 **TAX CONTROVERSY & U. S. TAX COURT LITIGATION** **J. FRANK BEST, TAX CONTROVERSY CPA/U.S. TAX COURT LITIGATOR SERVING NORTH CAROLINA AND SOUTH CAROLINA** **IRS COLLECTIONS – ALL CIVIL ACTIONS** **Our Practice is Limited to IRS Representation and U.S. Tax Court Litigation. With over 30 Years IRS Experience representing clients in All Civil Actions.** - **TOP 5 TAX CONTROVERSY PROFILES/LINKEDIN** - **RALEIGH & WILMINGTON NC** - **MYRTLE BEACH & NORTH MYRTLE BEACH SC** **CALL 800.230.7090** **Email bestcpa@bestirscpa.com** Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2019-07-01T21:07:29+00:00" modified_at: "2019-07-01T21:07:29+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-in-south-east/" excerpt: "J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles" markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-in-south-east.md" --- - Post published:July 1, 2019 J. Frank Best a **Tax Controversy CPA**serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a **United States Tax Court** **Litigator** licensed in all States works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com **Practice Areas** - TAX LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION-**ALL CIVIL ACTIONS** - NON-FILERS AND DELINQUENT - DIVORCE & IRS PROBLEMS - INNOCENT SPOUSE - WORKER CLASSIFICATIONS - IRS ABUSE OF DISCRETION - CIVIL TAX FRAUD IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Copyright © 2019, J. Frank Best, Certified Public Accountant Tags: [Beaufort NC IRS Tax Problems](https://bestirscpa.com/tag/beaufort-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Charleston SC IRS Tax Problems](https://bestirscpa.com/tag/charleston-sc-irs-tax-problems/),[Charlotte NC IRS Tax Problems](https://bestirscpa.com/tag/charlotte-nc-irs-tax-problems/),[Columbia SC IRS Tax Problems](https://bestirscpa.com/tag/columbia-sc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2019-05-11T19:47:35+00:00" modified_at: "2019-05-11T19:47:35+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-6/" excerpt: "J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-6.md" --- - Post published:May 11, 2019 J. Frank Best a **Tax Controversy CPA**serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator licensed in all States works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com Copyright © 2019, J.Frank Best, Certified Public Accountant **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION - LIEN OR LEVY ACTIONS - NON-FILERS AND DELINQUENT - PENALTY ABATEMENT - DIVORCE & IRS - INNOCENT SPOUSE - EMPLOYMENT CLASSIFICATIONS - IRS ABUSE OF DISCRETION - CIVIL FRAUD - CRIMINAL FRAUD-*KOVEL* IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Tags: [Beaufort NC IRS Tax Problems](https://bestirscpa.com/tag/beaufort-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Charleston SC IRS Tax Problems](https://bestirscpa.com/tag/charleston-sc-irs-tax-problems/),[Columbia SC IRS Tax Problems](https://bestirscpa.com/tag/columbia-sc-irs-tax-problems/),[Greensboro SC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-sc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2019-05-07T21:23:21+00:00" modified_at: "2019-05-07T21:23:21+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-5/" excerpt: "J. Frank Best a Tax Controversy CPA serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-5.md" --- - Post published:May 7, 2019 J. Frank Best a **Tax Controversy CPA**serving North and South Carolina with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator licensed in all States works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court **Practice Areas** - U.S. TAX COURT LITIGATION - TAX AUDITS - APPEALS & HEARINGS - IRS COLLECTION - LIEN OR LEVY ACTIONS - NON-FILERS AND DELINQUENT - PENALTY ABATEMENT - DIVORCE & IRS - INNOCENT SPOUSE - EMPLOYMENT CLASSIFICATIONS - IRS ABUSE OF DISCRETION - CIVIL FRAUD - CRIMINAL FRAUD-*KOVEL* IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com Copyright © 2019, J.Frank Best, Certified Public Accountant Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Morehead City NC IRS Tax Problems](https://bestirscpa.com/tag/morehead-city-nc-irs-tax-problems/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2019-02-19T23:03:50+00:00" modified_at: "2019-02-19T23:03:50+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-4/" excerpt: "J. Frank Best a Tax Controversy CPA with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-4.md" --- - Post published:February 19, 2019 J. Frank Best a **Tax Controversy CPA**with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator licensed in all States works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court **Practice Areas** TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION PENALTY ABATEMENT NON-FILERS & DELINQUENT CIVIL FRAUD CRIMINAL FRAUD – KOVEL IRS ABUSE OF DISCRETION DIVORCE AND IRS IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com Copyright © 2019, J.Frank Best, Certified Public Accountant Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Morehead City NC IRS Tax Problems](https://bestirscpa.com/tag/morehead-city-nc-irs-tax-problems/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[New Bern NC IRS Tax Problems](https://bestirscpa.com/tag/new-bern-nc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2018-12-30T19:27:08+00:00" modified_at: "2018-12-30T19:27:08+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-3/" excerpt: "J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court J. Frank Best is rated in the Top 5 Tax Controversies CPA Profiles/Linkedin Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-3.md" --- - Post published:December 30, 2018 J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court **J. Frank Best is rated in the Top 5 Tax Controversies CPA Profiles/Linkedin** Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION PENALTY ABATEMENT NON-FILERS & DELINQUENT CIVIL FRAUD CRIMINAL FRAUD – KOVEL IRS ABUSE OF DISCRETION DIVORCE AND IRS RALEIGH, NC WILMINGTON, NC NORTH MYRTLE BEACH, SC MYRTLE BEACH, SC IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com Copyright © 2018, J.Frank Best, Certified Public Accountant Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[US Tax Court Litigation](https://bestirscpa.com/tag/us-tax-court-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Offer in Compromise" type: "post" published_at: "2018-11-14T22:22:05+00:00" modified_at: "2019-10-20T21:30:46+00:00" url: "https://bestirscpa.com/offer-in-compromise/" excerpt: "A recent Tax Court decision was reported dealing with Offer in Compromise. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay..." markdown_url: "https://bestirscpa.com/offer-in-compromise.md" --- - Post published:November 14, 2018 A recent Tax Court decision was reported dealing with **Offer in Compromise**. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in Raleigh and Wilmington, NC & North Myrtle Beach and Myrtle Beach, SC works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for clients. Procedure **IRS’s Rejection of Offer in Compromise of 4 Percent of Tax Liability Was Not an Abuse of Discretion:**In Snipes v. Comm’r, T.C. Memo. 2018-184, the Tax Court held that, in view of actor Wesley Snipes failure to provide bona fide documentation to prove his assets and financial condition, as well as the disparity in an **offer in compromise** (OIC) he made to the IRS versus his reasonable collection potential as determined by IRS, an IRS settlement officer did not abuse her discretion by rejecting the actor’s OIC, refusing to conduct an expedited transferee investigation, or sustaining the filing of a notice of federal tax lien. The actor had made a cash OIC of $842,000, which was less than 4 percent of his total underlying liability. Tags: [Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2018-11-14T20:58:34+00:00" modified_at: "2018-11-14T20:58:34+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-2/" excerpt: "J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION PENALTY ABATEMENT NON-FILERS & DELINQUENT CIVIL FRAUD CRIMINAL FRAUD – KOVEL IRS ABUSE..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-2.md" --- - Post published:November 14, 2018 J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & HEARINGS COLLECTION PENALTY ABATEMENT NON-FILERS & DELINQUENT CIVIL FRAUD CRIMINAL FRAUD – KOVEL IRS ABUSE OF DISCRETION DIVORCE AND IRS RALEIGH, NC WILMINGTON, NC NORTH MYRTLE BEACH, SC MYRTLE BEACH, SC IRS controversies are truly complicated. There is no magic to a resolution. Experience and qualifications dictate. Many advertisements and promises are intentionally false and misleading. By all means, avoid meeting with and having telephone contact with marketing/salespersons that will not be representing you. These people are highly trained to take your money. Choosing a local representative just makes good business sense. Telephone: 800.230.7090 | Email: bestcpa@bestirscpa.com Copyright © 2018, J.Frank Best, Certified Public Accountant Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[US Tax Court Litigation](https://bestirscpa.com/tag/us-tax-court-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Top 5 Tax Controversy CPA Profiles" type: "post" published_at: "2018-10-09T23:20:33+00:00" modified_at: "2018-10-09T23:20:33+00:00" url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles/" excerpt: "J. Frank Best a Tax Controversy CPA with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the Top 5 Tax Controversy CPA Profiles/Linkedin and as a United States Tax Court Litigator..." markdown_url: "https://bestirscpa.com/top-5-tax-controversy-cpa-profiles.md" --- - Post published:October 9, 2018 J. Frank Best a **Tax Controversy CPA**with locations in Raleigh & Wilmington, NC and North Myrtle Beach & Myrtle Beach, SC is rated in the**Top 5 Tax Controversy CPA Profiles/Linkedin** and as a United States Tax Court Litigator licensed in all States works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. PRACTICE AREAS-ALL STATES TAX LITIGATION AUDITS APPEALS & HEARINGS COLLECTION NON-FILERS AND DELINQUENT CIVIL FRAUD CRIMINAL FRAUD-KOVEL 800.230.7090 email: bestcpa@bestirscpa.com web: [bestirscpa.com](http://bestirscpa.com/) LICENSED CPA: NC (14839) & SC (2505) U.S. TAX COURT LITIGATOR: ALL STATES (BJ2034) PRACTICE BEFORE THE IRS: ALL STATES Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/myrtle-beach-sc-irs-tax-problems/),[North Myrtle Beach SC IRS Tax Problems](https://bestirscpa.com/tag/north-myrtle-beach-sc-irs-tax-problems/),[Raleigh NC IRS Tax Problems](https://bestirscpa.com/tag/raleigh-nc-irs-tax-problems/),[Wilmington NC IRS Tax Problems](https://bestirscpa.com/tag/wilmington-nc-irs-tax-problems/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- [Continue: part 2 →](https://bestirscpa.com/llms-full2.txt)