# Best IRS CPA — Full text

> Serving North and South Carolina

_Part 4 of 7. Generated from the site’s Markdown renderings._

---
title: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-12-08T00:44:15+00:00"
modified_at: "2015-12-08T00:44:15+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-64/"
excerpt: "The United States Tax Court Held No IRS Abuse of Discretion in Sustaining Federal Tax Lien Filing The Tax Court held that a settlement officer in the IRS Appeals Office didn’t abuse her discretion by refusing to consider collection alternatives..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-64.md"
---

- Post published:December 8, 2015

# The United States Tax Court Held No IRS Abuse of Discretion in Sustaining Federal Tax Lien Filing

The Tax Court held that a settlement officer in the IRS Appeals Office didn’t abuse her discretion by refusing to consider collection alternatives and sustaining a notice of federal tax lien filing against an individual who failed to file returns for many years, who didn’t provide requested financial information, and who refused to participate in the collection due process hearing.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[AMBAWALAGE S. SILVA,](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)

[T.C. Memo. 2015-229](https://bestirscpa.com/wp-content/uploads/2015/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12_07_20151.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Banner Elk NC IRS Tax Problems](https://bestirscpa.com/tag/banner-elk-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Boone NC IRS Tax Problems](https://bestirscpa.com/tag/boone-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-11-22T00:12:00+00:00"
modified_at: "2015-11-22T00:12:00+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-63/"
excerpt: "The United States Tax Court Dismisses Untimely Petition Challenging Collection The Tax Court dismissed for lack of jurisdiction a couple’s petition challenging a collection determination, finding that it wasn’t filed within the 30-day period provided in section 6330, and the..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-63.md"
---

- Post published:November 22, 2015

# The United States Tax Court Dismisses Untimely Petition Challenging Collection

The Tax Court dismissed for lack of jurisdiction a couple’s petition challenging a collection determination, finding that it wasn’t filed within the 30-day period provided in section 6330, and the couple failed to show that it was mailed within the 30-day period to be considered timely filed under section 7502.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[BRUCE EDWARD HADDIX AND RAE ANN HADDIX,](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)

[T.C. Memo. 2015-220](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-21-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Banner Elk NC IRS Tax Problems](https://bestirscpa.com/tag/banner-elk-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Boone NC IRS Tax Problems](https://bestirscpa.com/tag/boone-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-11-08T23:00:52+00:00"
modified_at: "2015-11-08T23:00:52+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-62/"
excerpt: "No IRS Abuse of Discretion by Appeals Settlement Offer in Rejecting Offer in Compromise, Proceeding With Collection The United States Tax Court sustained a proposed IRS collection action against an individual and upheld the IRS’s rejection of his offer in..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-62.md"
---

- Post published:November 8, 2015

No IRS Abuse of Discretion by Appeals Settlement Offer in Rejecting Offer in Compromise, Proceeding With Collection

The United States Tax Court sustained a proposed IRS collection action against an individual and upheld the IRS’s rejection of his offer in compromise, finding no abuse of discretion by the IRS because the individual’s offer was well below his reasonable collection potential, which included dissipated retirement account assets.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[ERIC EDWARD CHANDLER,](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)

[T.C. Memo. 2015-215](https://bestirscpa.com/wp-content/uploads/2015/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-08-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Banner Elk NC IRS Tax Problems](https://bestirscpa.com/tag/banner-elk-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Boone NC IRS Tax Problems](https://bestirscpa.com/tag/boone-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-09-01T23:32:26+00:00"
modified_at: "2015-09-01T23:32:26+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-61/"
excerpt: "United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion The United States Tax Court held that an IRS settlement officer in the Appeals Office didn’t abuse his discretion by rejecting a..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-61.md"
---

- Post published:September 1, 2015

United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion

The United States Tax Court held that an IRS settlement officer in the Appeals Office didn’t abuse his discretion by rejecting a couple’s proposed installment agreement and sustaining a levy action against them because they had sufficient equity in their assets to pay the taxes, they failed to offer acceptable collection alternatives, and they had a history of noncompliance.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[RANDY TILLERY AND RACHEL BENATOR,](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)

[T.C. Memo. 2015-170](https://bestirscpa.com/wp-content/uploads/2015/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-01-2015.pdf)

Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Beaufort NC IRS Tax Problems](https://bestirscpa.com/tag/beaufort-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-08-17T23:47:22+00:00"
modified_at: "2015-08-17T23:47:22+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-60/"
excerpt: "IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says The United States Tax Court held that an IRS settlement officer deprived an individual of a fair collection due process hearing under sections 6330 and..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-60.md"
---

- Post published:August 17, 2015

IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says

The United States Tax Court held that an IRS settlement officer deprived an individual of a fair collection due process hearing under sections 6330 and 6320 and found that the settlement officer acted arbitrarily and capriciously in deciding to proceed with a collection action; the court remanded the case to Appeals for a new Collection Due Process Hearing..

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[SCOTT E. CHARNAS,](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)

[T.C. Memo. 2015-153](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-17-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-nc-irs-tax-problems/),[Cary NC IRS Tax Problems](https://bestirscpa.com/tag/cary-nc-irs-tax-problems/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-08-03T00:39:14+00:00"
modified_at: "2015-08-03T00:39:14+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-59/"
excerpt: "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 individual’s unpaid liability for assessed section 6702 frivolous return penalties and interest, finding that the..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-59.md"
---

- Post published: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 individual’s unpaid liability for assessed section 6702 frivolous return penalties and interest, finding that the individual’s argument that his compensation wasn’t taxable income was frivolous.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[MARK A. LOVELY,](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)

[T.C. Memo. 2015-135](https://bestirscpa.com/wp-content/uploads/2015/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-02-2015.pdf)

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/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Boone NC IRS Tax Problems](https://bestirscpa.com/tag/boone-nc-irs-tax-problems/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-07-26T21:26:45+00:00"
modified_at: "2015-07-26T21:26:45+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-58/"
excerpt: "Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing The United States Tax Court held that the IRS didn’t abuse its discretion by sustaining a proposed lien action against an individual to collect unpaid taxes and penalties,..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-58.md"
---

- Post published:July 26, 2015

Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing

The United States Tax Court held that the IRS didn’t abuse its discretion by sustaining a proposed lien action against an individual to collect unpaid taxes and penalties, finding that the IRS settlement officer properly rejected the individual’s request for a face-to-face hearing because he didn’t provide requested documents and financial information.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[KENNETH A. MCRAE,](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)

[T.C. Memo. 2015-132](https://bestirscpa.com/wp-content/uploads/2015/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-26-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Beaufort NC IRS Tax Problems](https://bestirscpa.com/tag/beaufort-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Boone NC IRS Tax Problems](https://bestirscpa.com/tag/boone-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-07-09T23:25:45+00:00"
modified_at: "2015-07-09T23:25:45+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-57/"
excerpt: "Individual With Unreported Unemployment Income Denied Spousal Relief The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income unemployment compensation the husband received; the court denied the husband’s..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-57.md"
---

- Post published:July 9, 2015

Individual With Unreported Unemployment Income Denied Spousal Relief

The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income unemployment compensation the husband received; the court denied the husband’s request for innocent spouse relief, rejecting his unsupported claim that his estranged wife received and cashed the checks without his knowledge.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[ALBERT ARIAS AGUDELO,](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [Petitioner,](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [AND CECILIA ARIAS,](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [Intervenor](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)

[T.C. Memo. 2015-124](https://bestirscpa.com/wp-content/uploads/2015/07/Document2-UNITED-STATES-TAX-COURT-BLOG-07-09-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Beaufort NC IRS Tax Problems](https://bestirscpa.com/tag/beaufort-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-06-22T23:09:54+00:00"
modified_at: "2015-06-22T23:09:54+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-56/"
excerpt: "Doctor Loses His Challenge to Trust Fund Penalty Collection. No Abuse of Discretion by IRS. The United Tax Court sustained a proposed IRS levy to collect trust fund recovery penalties from a doctor, whose medical practice failed to pay its..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-56.md"
---

- Post published:June 22, 2015

Doctor Loses His Challenge to Trust Fund Penalty Collection. No Abuse of Discretion by IRS.

The United Tax Court sustained a proposed IRS levy to collect trust fund recovery penalties from a doctor, whose medical practice failed to pay its employment taxes, finding that he was liable for the penalties and that there was no abuse of discretion by the IRS Appeals Office Settlement Officer; the court denied the doctor’s requests for interest abatement and remand.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[IFEANYI OBIAKOR,](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)

[T.C. Memo. 2015-112](https://bestirscpa.com/wp-content/uploads/2015/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-22-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-nc-irs-tax-problems/),[Cary NC IRS Tax Problems](https://bestirscpa.com/tag/cary-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-05-27T00:08:04+00:00"
modified_at: "2015-05-27T00:08:04+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-55/"
excerpt: "United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion The United States Tax Court found no IRS Abuse of Discretion by an Appeals Settlement Officer and upheld IRS lien and..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-55.md"
---

- Post published:May 27, 2015

United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion

The United States Tax Court found no IRS Abuse of Discretion by an Appeals Settlement Officer and upheld IRS lien and levy actions against an individual who promoted and sold abusive tax schemes, finding that she wasn’t entitled to challenge the underlying liabilities because the individual didn’t participate in the collection proceedings or provide a collection alternative.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[KATHLEEN KAHN,](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-26-20151.pdf)  
 [Petitioner(s),](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-26-20151.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-26-20151.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-26-20151.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-26-20151.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-nc-irs-tax-problems/),[Cary NC IRS Tax Problems](https://bestirscpa.com/tag/cary-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-05-10T23:33:43+00:00"
modified_at: "2015-05-10T23:33:43+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-51/"
excerpt: "No IRS Abuse of Discretion in Denying Non-compliant Couple’s Installment Agreement The United States Tax Court held that an IRS settlement officer didn’t abuse her discretion by rejecting a couple’s proposed installment agreement and sustaining a proposed levy action, finding..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-51.md"
---

- Post published:May 10, 2015

No IRS Abuse of Discretion in Denying Non-compliant Couple’s Installment Agreement

The United States Tax Court held that an IRS settlement officer didn’t abuse her discretion by rejecting a couple’s proposed installment agreement and sustaining a proposed levy action, finding that the couple failed to make sufficient estimated tax payments, was not in compliance with current tax obligations, and had a history of noncompliance.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[ANDREW M. HULL AND VICKIE J. HULL,](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)

[T.C. Memo. 2015-86](https://bestirscpa.com/wp-content/uploads/2015/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2015.pdf)

Tags: [Asheville NC IRS Tax Problems](https://bestirscpa.com/tag/asheville-nc-irs-tax-problems/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Burlington NC IRS Tax Problems](https://bestirscpa.com/tag/burlington-nc-irs-tax-problems/),[Cary NC IRS Tax Problems](https://bestirscpa.com/tag/cary-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-04-19T18:43:01+00:00"
modified_at: "2015-04-19T18:43:01+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-54/"
excerpt: "No IRS Abuse of Discretion by IRS Appeals Office and Couple Penalized for Frivolous Arguments in Collection Challenge The United States Tax Court upheld the IRS’s determination to sustain a notice of federal tax lien filing against a couple and..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-54.md"
---

- Post published:April 19, 2015

No IRS Abuse of Discretion by IRS Appeals Office and Couple Penalized for Frivolous Arguments in Collection Challenge

The United States Tax Court upheld the IRS’s determination to sustain a notice of federal tax lien filing against a couple and imposed a $3,500 penalty against them for advancing frivolous arguments, finding that the IRS’s decision to sustain its proposed collection action was proper as a matter of law. Summary Judgment granted.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[GEORGE H. PATTON AND FELOMINA F. PATTON,](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)

[T.C. Memo. 2015-75](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2015.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[Federal Tax Lien](https://bestirscpa.com/tag/federal-tax-lien/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-04-12T19:46:28+00:00"
modified_at: "2015-04-12T19:46:28+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-53/"
excerpt: "The United States Tax Court Upholds Tax Lien Filing, Imposes Sanction for Delay Penalty The United States Tax Court, citing its reasoning in a related levy case, upheld an IRS determination to proceed with the filing of a notice of..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-53.md"
---

- Post published:April 12, 2015

The United States Tax Court Upholds Tax Lien Filing, Imposes Sanction for Delay Penalty

The United States Tax Court, citing its reasoning in a related levy case, upheld an IRS determination to proceed with the filing of a notice of federal tax lien against an individual and imposed a $20,000 penalty under code section 6673 because the individual raised the same frivolous arguments that he raised in his prior case.

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

[ALVIN SHELDON KANOFSKY,](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)

[T.C. Memo. 2015-70](https://bestirscpa.com/wp-content/uploads/2015/04/Document1-United-States-Tax-Court-Blog-04-12-2015.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Federal Tax Lien](https://bestirscpa.com/tag/federal-tax-lien/),[Frivolous Arguments](https://bestirscpa.com/tag/frivolous-arguments/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-04-01T00:48:50+00:00"
modified_at: "2015-04-01T00:48:50+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-52/"
excerpt: "The United States Tax Court Holds Restaurant Owner Fraudulently Underpaid Taxes A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-52.md"
---

- Post published:April 1, 2015

The United States Tax Court Holds Restaurant Owner Fraudulently Underpaid Taxes

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that civil fraud penalties applied to a restaurant owner’s tax underpayments, finding that several badges of fraud were present to support a determination that his underpayments were due to fraud; however, the court allowed some additional business expense deductions for nonemployee compensation.

[ALAA I. MUSA,](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)

[T.C. Memo. 2015-58](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-20151.pdf)

Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[BADGES OF FRAUD](https://bestirscpa.com/tag/badges-of-fraud/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-03-17T23:51:48+00:00"
modified_at: "2015-03-17T23:51:48+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-50/"
excerpt: "The United States Tax Court Upholds Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-50.md"
---

- Post published:March 17, 2015

The United States Tax Court Upholds Notice of Federal Tax Lien Filing

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that the IRS Appeals Office didn’t abuse its discretion in determining to sustain a notice of federal tax lien filing against an individual, finding that Petitioner couldn’t challenge most of his underlying tax liabilities, he didn’t properly raise other issues during his hearing, and he didn’t show that overpayments of tax weren’t properly applied.

[WALTER THORWALD SKALLERUP 3RD,](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)

[T.C. Memo. 2015-48](https://bestirscpa.com/wp-content/uploads/2015/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-17-2015.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Face-to-Face Hearing](https://bestirscpa.com/tag/face-to-face-hearing/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-02-22T21:51:34+00:00"
modified_at: "2015-02-22T21:51:34+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-11/"
excerpt: "A Prior Bankruptcy Decision Bars Challenge to Tax Deficiency and Innocent Spouse Relief A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-11.md"
---

- Post published:February 22, 2015

A Prior Bankruptcy Decision Bars Challenge to Tax Deficiency and Innocent Spouse Relief

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court, sustaining a collection action, held that the doctrine of res judicata bars a married couple from challenging the timeliness and validity of notices of deficiency, finding that those issues were previously resolved during bankruptcy proceedings, and that res judicata also bars the wife from seeking innocent spouse relief.

[RICHARD E. SNYDER AND MARION B. SNYDER,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)

[RICHARD E. SNYDER AND MARION SNYDER,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)

[T.C. Memo. 2015-26](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-22-2015.pdf)

Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Bankruptcy](https://bestirscpa.com/tag/bankruptcy/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-02-07T01:19:13+00:00"
modified_at: "2015-02-07T01:19:13+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-10/"
excerpt: "Income Tax Return Preparer Liable for Deficiencies, Fraud Penalties A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner,..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-10.md"
---

- Post published:February 7, 2015

Income Tax Return Preparer Liable for Deficiencies, Fraud Penalties

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that an income tax return preparer underreported her income, overstated her tax withholdings, and is liable for the 75% civil fraud penalties, finding that her failure to respond to the affirmative allegations in the IRS’s answer to her petition resulted in deemed admissions that supported her liability for the deficiencies and fraud penalties.

[YVONNE K. YOUNG,](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)

[T.C. Memo. 2015-18](https://bestirscpa.com/wp-content/uploads/2015/02/Document3-UNITED-STATED-TAX-COURT-BLOG-02-06-20151.pdf)

Tags: [Admissions](https://bestirscpa.com/tag/admissions/),[BADGES OF FRAUD](https://bestirscpa.com/tag/badges-of-fraud/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-02-01T23:26:59+00:00"
modified_at: "2015-02-01T23:26:59+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-5/"
excerpt: "The United States Tax Court Overturns Levy and finds Abuse of Discretion Due to Appeals Settlement Officer’s Errors A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best,..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-5.md"
---

- Post published:February 1, 2015

The United States Tax Court Overturns Levy and finds Abuse of Discretion Due to Appeals Settlement Officer’s Errors

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that an IRS settlement officer abused his discretion by sustaining a proposed levy against an estate, finding that the settlement officer’s “clearly erroneous view of law and assessment of the facts” was not a harmless error, and that his refusal to meaningfully consider collection alternatives denied the estate a fair hearing.

[ESTATE OF MARTHA E. SANFILIPPO, DECEASED,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)  
 [WILLIAM J. SNYDER, EXECUTOR,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)

[T.C. Memo. 2015-15](https://bestirscpa.com/wp-content/uploads/2015/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02-01-2015.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CPA Attorney](https://bestirscpa.com/tag/cpa-attorney/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-01-25T23:51:52+00:00"
modified_at: "2015-01-25T23:51:52+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-9/"
excerpt: "IRS Settlement Officer Did not Abuse Discretion in Properly Denying Installment Agreement Request A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-9.md"
---

- Post published:January 25, 2015

IRS Settlement Officer Did not Abuse Discretion in Properly Denying Installment Agreement Request

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that an IRS settlement officer did not abuse her discretion in denying an individual an installment agreement and in sustaining a proposed collection action against him, explaining that the individual failed to submit requested financial information.

[TIMOTHY FREDERICK WITMYER,](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)

[T.C. Memo. 2015-17](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-25-20151.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-nc-irs-tax-problems/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-01-20T00:22:30+00:00"
modified_at: "2015-01-20T00:22:30+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-8/"
excerpt: "The United States Tax Court Determines a Disbarred CPA Liable for Penalties for Fraud, Frivolous Arguments A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-8.md"
---

- Post published:January 20, 2015

The United States Tax Court Determines a Disbarred CPA Liable for Penalties for Fraud, Frivolous Arguments

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court, imposing a $25,000 frivolous argument penalty, held that a CPA who was disbarred from practicing before the IRS is liable for additions to tax for fraudulent failure to file returns, finding that he had knowledge of his tax-paying responsibilities and failed to provide a nonfraudulent explanation for his behavior.

[JOSEPH R. BANISTER,](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)

[T.C. Memo. 2015-10](https://bestirscpa.com/wp-content/uploads/2015/01/Document1-UNITED-STATES-TAX-COURT-BLOG-01-19-2015.pdf)

Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[Frivolous Arguments](https://bestirscpa.com/tag/frivolous-arguments/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2015-01-11T21:27:07+00:00"
modified_at: "2015-01-11T21:27:07+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-7/"
excerpt: "Tax Court Holds Pharmacist Liable for Taxes, and Penalties including the 75% Civil Fraud Penalty 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..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-7.md"
---

- Post published:January 11, 2015

Tax Court Holds Pharmacist Liable for Taxes, and Penalties including the 75% Civil Fraud Penalty

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. This is the latest Civil Fraud Tax Court Memorandum decision to be issued.

The United States Tax Court held that a pharmacist who was involved in the illegal distribution of hydrocodone had unreported income based on a bank deposits analysis and wasn’t entitled to business expense deductions or dependency exemptions; he was also liable for civil fraud penalties based upon clear and convincing evidence and additions to tax for failure to timely file returns and pay taxes.

[STEVEN A. SODIPO,](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)

[T.C. Memo. 2015-3](https://bestirscpa.com/wp-content/uploads/2015/01/Document2-UNITED-STATE-TAX-COURT-BLOG-01-11-2015.pdf)

Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[BADGES OF FRAUD](https://bestirscpa.com/tag/badges-of-fraud/),[BANK DEPOSITS ANALYSIS](https://bestirscpa.com/tag/bank-deposits-analysis/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/)

#### 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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2014-12-31T00:21:48+00:00"
modified_at: "2014-12-31T00:21:48+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-6/"
excerpt: "No IRS Abuse of Discretion when Installment Agreement Does Not Preclude Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-6.md"
---

- Post published:December 31, 2014

No IRS Abuse of Discretion when Installment Agreement Does Not Preclude Notice of Federal Tax Lien Filing

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court, in a summary opinion, held that the IRS did not abuse its discretion in a determination sustaining a notice of federal tax lien filing against a couple who had an installment agreement, but who had defaulted on prior agreements; the court also held that equitable estoppel should not be applied against the IRS to stop the lien filing.

[KENNETH JOHN MELIKIAN AND SHARON KAYE MELIKIAN,](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)

[T.C. Summ. Op. 2014-114](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITES-STATES-TAX-COURT-BLOG-12-30-2014.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2014-12-13T00:15:40+00:00"
modified_at: "2014-12-13T00:15:40+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-4/"
excerpt: "The United States Tax Court Upholds Notice of Federal Tax Lien and no IRS Abuse of Discretion A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-4.md"
---

- Post published:December 13, 2014

The United States Tax Court Upholds Notice of Federal Tax Lien and no IRS Abuse of Discretion

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court upheld the filing of a notice of federal tax lien against a married couple because there was no dispute concerning the underlying tax liability and the IRS settlement officer did not abuse his discretion since he properly verified that all requirements of applicable law and administrative procedure had been met.

[SPENCER HOSIE AND DIANE RICE HOSIE,](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)  
 [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)

[T.C. Memo. 2014-246](https://bestirscpa.com/wp-content/uploads/2014/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-12-2014.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2014-11-29T23:32:59+00:00"
modified_at: "2014-11-29T23:32:59+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-3/"
excerpt: "IRS Abuse of Discretion by Sustaining Levy; Case Remanded to Appeals for a Supplemental Hearing 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..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-3.md"
---

- Post published:November 29, 2014

IRS Abuse of Discretion by Sustaining Levy; Case Remanded to Appeals for a Supplemental Hearing

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court held that the IRS Appeals Office abused its discretion by sustaining a levy when a sculptor refused to enter an installment agreement conditioned on the filing of a notice of tax lien, finding that the appeals officer didn’t balance the need for efficient collection against concern that the collection action be no more intrusive than necessary. The court remanded the case to the IRS Appeals Office for a supplemental collection due process hearing.

[JAMES B. BUDISH,](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)  
 [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)

[T.C. Memo. 2014-239](https://bestirscpa.com/wp-content/uploads/2014/11/Document3-UNITED-STATES-TAX-COURT-BLOG-11-29-2014.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-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: "United States Tax Court Decision for the Week – You be the Judge"
type: "post"
published_at: "2014-11-23T19:31:07+00:00"
modified_at: "2014-11-23T19:31:07+00:00"
url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-2/"
excerpt: "IRS Abuse of Discretion in Collection Due Process Hearing Results in Attorney Fees Award. Taxpayer wins big! A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified..."
markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge-2.md"
---

- Post published:November 23, 2014

IRS Abuse of Discretion in Collection Due Process Hearing Results in Attorney Fees Award. Taxpayer wins big!

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The United States Tax Court, in an unpublished order, granted an individual an award of attorney fees and litigation costs after determining that an IRS appeals officer abused his discretion in her collection due process hearing and held that the IRS could not proceed with collection of her unpaid taxes.

[JURATE ANTIOCO,](https://bestirscpa.com/wp-content/uploads/2014/11/Document-1-United-States-Tax-Court-Blog-11-23-2014.pdf)  
 [Petitioner(s),](https://bestirscpa.com/wp-content/uploads/2014/11/Document-1-United-States-Tax-Court-Blog-11-23-2014.pdf)  
 [v.](https://bestirscpa.com/wp-content/uploads/2014/11/Document-1-United-States-Tax-Court-Blog-11-23-2014.pdf)  
 [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/11/Document-1-United-States-Tax-Court-Blog-11-23-2014.pdf)  
 [Respondent](https://bestirscpa.com/wp-content/uploads/2014/11/Document-1-United-States-Tax-Court-Blog-11-23-2014.pdf)

Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[CPA Attorney](https://bestirscpa.com/tag/cpa-attorney/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/)

#### 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

---

[← Previous: part 3](https://bestirscpa.com/llms-full3.txt) | [Continue: part 5 →](https://bestirscpa.com/llms-full5.txt)