# Best IRS CPA — Full text > Serving North and South Carolina _Part 5 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: "2014-11-12T00:48:33+00:00" modified_at: "2014-11-12T00:48:33+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge/" excerpt: "The United States Tax Court Upheld a Levy Against Charitable Foundation to Collect 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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-week-judge.md" --- - Post published:November 12, 2014 The United States Tax Court Upheld a Levy Against Charitable Foundation to Collect 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. The United States Tax Court held that an IRS appeals officer didn’t abuse his discretion when he sustained a proposed levy against a nonexempt charitable trust treated as a foundation to collect penalties assessed against the foundation for failing to timely file a return, finding that proper administrative and statutory procedures were followed. [GRACE FOUNDATION, R. S. OHENDALSKI, TRUSTEE,](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.pdf) [T.C. Memo. 2014-229](https://bestirscpa.com/wp-content/uploads/2014/11/Document1-UNITED-STATES-TAX-COURT-BLOG-11-11-14.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/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-10-28T23:00:15+00:00" modified_at: "2014-10-28T23:00:15+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-49/" excerpt: "United States Postal Postmark Used to Decide Whether Petition Was Timely 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-49.md" --- - Post published:October 28, 2014 United States Postal Postmark Used to Decide Whether Petition Was Timely 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 dismissed for lack of jurisdiction an individual’s untimely petition challenging a deficiency, finding that a timely postmark from the postage software the individual used must be disregarded in favor of the U.S. Postal Service postmark that indicated the petition was mailed the day after the United States Tax Court filing due date. [JOSEPH SANCHEZ,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) [T.C. Memo. 2014-223](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-28-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-nc-irs-tax-problems/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-10-20T00:27:01+00:00" modified_at: "2014-10-20T00:27:01+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-48/" excerpt: "The Statute of Limitations Period Bars IRS’s Lien Collection Efforts A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-48.md" --- - Post published:October 20, 2014 The Statute of Limitations Period Bars IRS’s Lien Collection Efforts A recent Tax Court decision was reported that may be of interest to individuals potentially 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 Appeals Office IRS settlement officer improperly sustained a notice of federal tax lien to recover a trust fund recovery penalty against an individual, finding that collection was barred because the 10-year limitations period in Code section 6502 had expired and was not tolled by the individual taxpayer’s frequent trips outside the United States. [KIM REINHART,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) [Respondent.](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) [T.C. Memo. 2014-218](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-19-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[Greensboro NC IRS Tax Problems](https://bestirscpa.com/tag/greensboro-nc-irs-tax-problems/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Penalties](https://bestirscpa.com/tag/irs-penalties/) #### 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: "2014-10-03T23:58:30+00:00" modified_at: "2014-10-03T23:58:30+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-47/" excerpt: "The United States Tax Court finds no IRS Abuse of Discretion by Denying “Currently not Collectible” and other Collection Alternatives and Sustains the Filing of Federal Tax Lien Against an Individual A recent Tax Court decision was reported that may..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-47.md" --- - Post published:October 3, 2014 **The United States Tax Court finds no IRS Abuse of Discretion by Denying “Currently not Collectible” and other Collection Alternatives and Sustains the Filing of Federal Tax Lien Against an Individual** 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 denying an individual “currently not collectible” status and other collection alternatives presented, or in sustaining the filing of a notice of federal tax lien and proposed levy action against the individual, who failed to file delinquent income tax returns and provide requested financial documents. [BRIAN R. CUNNINGHAM,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.pdf) [T.C. Memo. 2014-200](https://bestirscpa.com/wp-content/uploads/2014/10/Document1-UNITED-STATES-TAX-COURT-BLOG-10-03-2014.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: "2014-09-27T00:17:20+00:00" modified_at: "2014-09-27T00:17:20+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-46/" excerpt: "The United States Tax Court finds no IRS Abuse of Discretion by Declining Collection Alternatives and Denying a Face-to- Face Hearing and Upholds IRS Collection Actions Against an Individual A recent Tax Court decision was reported that may be of..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-46.md" --- - Post published:September 27, 2014 **The United States Tax Court finds no IRS Abuse of Discretion by Declining Collection Alternatives and Denying a Face-to- Face Hearing and Upholds IRS Collection Actions Against an Individual** 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 an IRS collection determination against an individual, finding that the Appeals settlement officer verified that all requirements of applicable law and administrative procedure were met, and didn’t abuse his discretion by declining to consider collection alternatives or by denying a face-to-face collection due process hearing. [DORA E. CAUDLE,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [T.C. Memo. 2014-196](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf) [https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.pdf](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-26-2014.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/),[Face-to-Face Hearing](https://bestirscpa.com/tag/face-to-face-hearing/),[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 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-09-19T22:55:30+00:00" modified_at: "2014-09-19T22:55:30+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-45/" excerpt: "The United States Tax Court Finds No Abuse of Discretion by Appeals Settlement Officer Sustaining Federal Tax Lien 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-for-the-week-you-be-the-judge-45.md" --- - Post published:September 19, 2014 *The United States Tax Court Finds No Abuse of Discretion by Appeals Settlement Officer Sustaining Federal Tax Lien* 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 a settlement officer did not abuse her discretion by denying a collection alternative and sustaining a federal tax lien against an individual, finding that the individual failed to provide evidence disputing his tax liabilities and failed to provide requested financial information. [JAMES A. WALKER, P.A.,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.pdf) [T.C. Memo. 2014-187](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-19-2014.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: "2014-09-13T23:16:06+00:00" modified_at: "2014-09-13T23:16:06+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-44/" excerpt: "The United States Tax Court Upholds Deficiency, Notice of Federal Tax Lien and No IRS Abuse of Discretion Found A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-44.md" --- - Post published:September 13, 2014 *The United States Tax Court Upholds Deficiency, Notice of Federal Tax Lien and No IRS Abuse of Discretion Found* 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, affirmed an assessment of income tax deficiency and sustained a notice of federal tax lien because the Tax Court found no abuse of discretion by the IRS, noting that the taxpayer had a prior opportunity to contest his tax liability but neglected to do so. [BRIAN CRAIG JOHNSON,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.pdf) [T.C. Summ. Op. 2014-90](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATES-TAX-COURT-BLOG-09-13-2014.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/),[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: "2014-09-06T23:36:43+00:00" modified_at: "2014-09-06T23:36:43+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-39/" excerpt: "The United States Tax Court Finds No Abuse in IRS’s Decision to Sustain Levy 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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-39.md" --- - Post published:September 6, 2014 *The United States Tax Court Finds No Abuse in IRS’s Decision to Sustain Levy* 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 an IRS settlement officer did not abuse her discretion by sustaining a notice of intent to levy against an individual, finding that the individual failed to provide requested financial information or to show he would be unable to pay his tax liability within the collection limitations period. [ALLAN L. BLANK,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) [T.C. Summ. Op. 2014-86](https://bestirscpa.com/wp-content/uploads/2014/09/Document1-UNITED-STATE-TAX-COURT-BLOG-09-06-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Best IRS Problem Resolution](https://bestirscpa.com/tag/best-irs-problem-resolution/),[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/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-08-15T23:56:16+00:00" modified_at: "2014-08-15T23:56:16+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-43/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-43.md" --- - Post published:August 15, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 a settlement officer didn’t abuse her discretion by making a determination to sustain IRS lien and levy actions against a couple for unpaid tax liabilities, finding that the couple, who didn’t respond to the IRS’s motion for summary judgment, failed to show the existence of any material facts in dispute. [ROBERT TRIOLA AND NANCY V. TRIOLA,](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.pdf) [T.C. Memo. 2014-166](https://bestirscpa.com/wp-content/uploads/2014/08/Document2-UNITED-STATES-TAX-COURT-BLOG-08-15-20142.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/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[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 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-08-09T00:11:41+00:00" modified_at: "2014-08-09T00:11:41+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-42/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-42.md" --- - Post published:August 9, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 imposed a $10,000 penalty under Internal Revenue Code section 6673(a)(1) against a taxpayer who litigated his income tax liability in the tax court and federal courts, holding that he was previously warned against making frivolous arguments; the court also granted the IRS summary judgment in the collection action. [ALVIN SHELDON KANOFSKY,](https://bestirscpa.com/wp-content/uploads/2014/08/Document-1-UNITED-STATES-TAX-COURT-BLOG-08-08-20141.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/08/Document-1-UNITED-STATES-TAX-COURT-BLOG-08-08-20141.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/08/Document-1-UNITED-STATES-TAX-COURT-BLOG-08-08-20141.pdf) [COMMISSIONER OF INTERNAL REVENUE, Respondent](https://bestirscpa.com/wp-content/uploads/2014/08/Document-1-UNITED-STATES-TAX-COURT-BLOG-08-08-20141.pdf) [T.C. Memo. 2014-153](https://bestirscpa.com/wp-content/uploads/2014/08/Document-1-UNITED-STATES-TAX-COURT-BLOG-08-08-20141.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/),[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: "2014-08-03T23:05:30+00:00" modified_at: "2014-08-03T23:05:30+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-41/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-41.md" --- - Post published:August 3, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 dismissed an individual’s challenge to the IRS’s proposed levy actions for two tax years, finding that the court lacked jurisdiction, and granted the IRS summary judgment regarding a levy for a third tax year, finding that she had failed to respond to the motion and there was no abuse of discretion by the IRS. [JANET MCCULLAR,](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.pdf) [T.C. Memo. 2014-150](https://bestirscpa.com/wp-content/uploads/2014/08/Document1-UNITED-STATES-TAX-COURT-BLOG-08-03-2014.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/),[IRS Help](https://bestirscpa.com/tag/irs-help/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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: "2014-07-26T00:27:19+00:00" modified_at: "2014-07-26T00:27:19+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-40/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-40.md" --- - Post published:July 26, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 didn’t abuse its discretion by refusing to rescind a notice of intent to levy to collect trust fund recovery penalties while an individual’s installment agreement request was pending; the court remanded the case to the Appeals Office to clarify its basis for a down payment as a condition of the installment agreement. Renald Eichler sent the IRS a proposed partial-payment installment agreement for trust fund recovery penalties the IRS assessed against him. However, before the IRS addressed the proposed installment agreement, it sent him a notice of intent to levy regarding the penalties. Eichler requested a collection due process hearing and also asked that the IRS rescind the notice of levy because the installment agreement was pending. The IRS proceeded with the CDP hearing and proposed an installment agreement that required a down payment. When Eichler rejected the agreement because of economic hardship, the IRS sustained the proposed levy. Eichler petitioned the Tax Court for review, arguing that the IRS was precluded by section 6331(k)(2) from issuing the notice of levy while the installment agreement was pending. Tax Court Judge Michael B. Thornton wrote that section 6331(k)(2), which prohibits the IRS from making a levy while an offer for an installment agreement is pending, didn’t preclude issuance of the notice. Thornton found support for the court’s conclusion in reg. section 301.6331-4(b)(1), which provides that the IRS may take action other than a levy to protect the government’s interest. The court held that there was no abuse of discretion in the IRS’s refusal to rescind the notice of intent to levy. However, Thornton remanded the case to the IRS Appeals Office to clarify the appeals officer’s basis for requiring a down payment as a condition of the installment agreement. The court found that there was no indication in the record that the appeals officer considered issues regarding Eichler’s and his wife’s ages and their limited financial resources or the claim that funds in a bank account had been loaned to them. The court stated that any new collection alternatives should be considered on remand. [RENALD EICHLER,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) [143 T.C. No. 2](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-25-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-07-19T00:12:22+00:00" modified_at: "2014-07-19T00:12:22+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-38/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-38.md" --- - Post published:July 19, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. The Tax Court upheld the IRS’s determination to proceed with collection actions against a taxpayer for unpaid taxes for three tax years, finding that the taxpayer hadn’t provided any evidence to challenge the underlying liability and that the settlement officer based her determination on the required factors and hadn’t abused her discretion. [JAMES CROPPER,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) [T.C. Memo. 2014-139](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07-18-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Face-to-Face Hearing](https://bestirscpa.com/tag/face-to-face-hearing/),[Failure to File or Pay IRS](https://bestirscpa.com/tag/failure-to-file-or-pay-irs/) #### 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: "2014-07-12T00:34:48+00:00" modified_at: "2014-07-12T00:34:48+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-37/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-37.md" --- - Post published:July 12, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 individual was liable for frivolous return penalties for filing a zero return and sustained the IRS’s determination to proceed with collection action against him, finding no abuse of discretion by the IRS; the court declined to impose a frivolous argument penalty, finding that some of his arguments weren’t frivolous. [JOHN LEWIS HILL,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) [T.C. Memo. 2014-134](https://bestirscpa.com/wp-content/uploads/2014/07/Document1-UNITED-STATES-TAX-COURT-BLOG-07_11_2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Frivolous Arguments](https://bestirscpa.com/tag/frivolous-arguments/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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: "2014-06-28T22:33:02+00:00" modified_at: "2014-06-28T22:33:02+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-36/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-36.md" --- - Post published:June 28, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. The Tax Court held that an individual couldn’t challenge his underlying tax liability under Internal Revenue Code Section 6330(c)(2)(B)based on his failure to receive a notice of deficiency, finding that he declined to check his mail and retrieve the notice that the IRS attempted to send him by certified mail. The IRS sent Eric Onyango a notice of deficiency for tax years 2006 and 2007 by certified mail to his legal address. The U.S. Postal Service attempted to deliver the notice and left notifications of its attempted delivery. However, Onyango admittedly failed to check his mail at that address even though he was there 30 to 40 percent of the time. Therefore, he didn’t receive the notice of deficiency, and it was returned to the IRS. The IRS eventually made determinations to proceed with collection actions against Onyango for his unpaid taxes, and he petitioned the Tax Court, claiming that he was entitled to challenge his underlying tax liability for tax year 2006 under section 6330(c)(2)(B) because he didn’t receive a notice of deficiency. The United States Tax Court, in an opinion by Judge Carolyn P. Chiechi, held that Onyango wasn’t entitled to challenge the liability. The court found that although he was at the address at least some of the time during the period when the post office attempted delivery, he declined to check his mail. The court further found that he failed to do so even though he knew that the IRS was considering adjustments to his taxes and had communicated that it would send him a notice of deficiency. Chiechi concluded, “We hold that petitioner may not decline to retrieve his Postal Service mail, when he was reasonably able and had multiple opportunities to do so, and thereafter successfully contend that he did not receive for purposes of section 6330(c)(2)(B) the 2006-2007 notice of deficiency.” [ERIC ONYANGO,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) [142 T.C. No. 24](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-28-20141.pdf) Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Federal Tax Lien](https://bestirscpa.com/tag/federal-tax-lien/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-06-13T21:26:51+00:00" modified_at: "2014-06-13T21:26:51+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-31/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-31.md" --- - Post published:June 13, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 didn’t abuse its discretion by sustaining a notice of federal tax lien filing against a couple, but it did abuse its discretion by failing to request financial information from the couple to consider collection alternatives; the court remanded the case to the Appeals Office to consider their request for an installment plan. [JOSE L. URIBE AND MARIA E. URIBE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [T.C. Memo. 2014-116](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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: "2014-06-06T22:55:04+00:00" modified_at: "2014-06-06T22:55:04+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-35/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-35.md" --- - Post published:June 6, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 Tax Court held that an attorney wasn’t entitled to business expense deductions beyond those allowed by the IRS because he failed to show that they were ordinary and necessary to carrying on his law practice; the court also sustained an addition to tax for failure to timely file a return and upheld an accuracy-related penalty. [RICHARD A. CANATELLA,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) [T.C. Memo. 2014-102](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-06-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Failure to File or Pay IRS](https://bestirscpa.com/tag/failure-to-file-or-pay-irs/),[Filing Status](https://bestirscpa.com/tag/filing-status/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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: "2014-05-31T23:28:33+00:00" modified_at: "2014-05-31T23:28:33+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-34/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-34.md" --- - Post published:May 31, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 sustained deficiencies and additions to tax for failure to file returns and pay taxes against an individual, holding him in default for failing to comply with court rules and failing to appear; the court imposed a $25,000 penalty against him for presenting frivolous tax-protester arguments and initiating groundless proceedings. [PETER H. JONES,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [PETER HENRY JONES,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-2014.pdf) [T.C. Memo. 2014-101](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-31-20141.pdf) Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Damages for Delay](https://bestirscpa.com/tag/damages-for-delay/),[Frivolous Arguments](https://bestirscpa.com/tag/frivolous-arguments/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-05-17T21:53:47+00:00" modified_at: "2014-05-17T21:53:47+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-33/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-33.md" --- - Post published:May 17, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 operator of a bee and wasp removal business maintained insufficient records to substantiate business deductions and the IRS was entitled to use the bank deposits method to reconstruct the income of the business and impose additions to tax under Code Section 6651 and 6654. [GEORGE R. BRISTOL,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) [T.C. Memo. 2014-84](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-17-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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: "2014-05-10T22:39:15+00:00" modified_at: "2014-05-10T22:39:15+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-32/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-32.md" --- - Post published:May 10, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 IRS’s deficiency determination and imposed an accuracy-related penalty against a couple who claimed deductions for business use of their vehicles, finding the couple hadn’t met the substantiation requirements of Code Section 274(d); the court declined to impose a fraud penalty, finding the IRS hadn’t met its evidentiary burden. [JIM F. FLAKE AND MARTHA N. FLAKE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) [T.C. Memo. 2014-76](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-10-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Tax Collection](https://bestirscpa.com/tag/irs-tax-collection/) #### 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: "2014-05-03T23:09:52+00:00" modified_at: "2014-05-03T23:09:52+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-30/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-30.md" --- - Post published:May 3, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 StatesTax Court, imposing a frivolous argument penalty, found no abuse of discretion by the IRS in sustaining a levy against a couple and held that the IRS satisfied its obligation to provide them with records of assessment; the couple’s attorney must show cause why he shouldn’t be required to pay excessive costs to the IRS under section[http://services.taxanalysts.com/taxbase/ta14.nsf/Dockey/sec+6673:?OpenDocument#sec+6673(a)(2)](http://services.taxanalysts.com/taxbase/ta14.nsf/Dockey/sec+6673:?OpenDocument#sec+6673%28a%29%282%29)6673(a)(2). [LEONARD L. BEST AND EVELYN R. BEST,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) [T.C. Memo. 2014-72](https://bestirscpa.com/wp-content/uploads/2014/05/Document1-UNITED-STATES-TAX-COURT-BLOG-05-03-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Damages for Delay](https://bestirscpa.com/tag/damages-for-delay/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-04-27T23:36:08+00:00" modified_at: "2014-04-27T23:36:08+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-29/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-29.md" --- - Post published:April 27, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 a doctor and his wife weren’t entitled to business expense deductions for their Amway distribution activity, finding that the activity wasn’t conducted in a businesslike manner or with the requisite profit objective; the court declined to hold them liable for an accuracy-related penalty. [AMER MIKHAIL AND MARIANA MIKHAIL,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-27-2014.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-27-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-27-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE, Respondent](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-27-2014.pdf) [T.C. Summ. Op. 2014-40](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-27-2014.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-04-19T22:23:07+00:00" modified_at: "2014-04-19T22:23:07+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-28/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-28.md" --- - Post published:April 19, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, dismissed for lack of jurisdiction an incarcerated individual’s petition for review of a collection due process hearing because it was untimely, finding that the IRS’s erroneous advice regarding the filing date didn’t extend the statutory deadline and the prison mailbox rule didn’t apply. [HARSH SHARMA,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2014.pdf) [Petitioner,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-19-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Filing Status](https://bestirscpa.com/tag/filing-status/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/) #### 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: "2014-04-05T23:22:54+00:00" modified_at: "2014-04-05T23:22:54+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-27/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-27.md" --- - Post published:April 5, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 former wife of an individual who omitted income from their jointly filed tax return did not qualify for relief under section 6015, including equitable spousal relief under section 6015(f), finding that she had actual knowledge of the omission. [ERIKA G. BARRERA,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) [T.C. Summ. Op. 2014-30](https://bestirscpa.com/wp-content/uploads/2014/04/Document1-UNITED-STATES-TAX-COURT-BLOG-04-05-2014.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Innocent Spouse Relief](https://bestirscpa.com/tag/irs-innocent-spouse-relief/),[Joint Returns](https://bestirscpa.com/tag/joint-returns/),[Notice of Deficiency](https://bestirscpa.com/tag/notice-of-deficiency/) #### 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: "2014-03-29T01:42:15+00:00" modified_at: "2014-03-29T01:42:15+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-26/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-26.md" --- - Post published:March 29, 2014 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 an individual who intervened in his former wife’s spousal relief case has standing to seek summary judgment. The court denied his motion for summary judgment, finding that a state court decision in their divorce proceedings didn’t collaterally estop the former wife from seeking relief. [Stephanie Lynn Christie, a.k.a. Stephanie Lynn Foran, pro se.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-28-20142.pdf) [John Foran, a.k.a. Arthur J. Maurello, pro se.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-28-20142.pdf) [John Schmittdiel and Melissa J. Hedtke, for respondent.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-28-20142.pdf) [T.C. Summ. Op. 2014-27](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-28-20142.pdf) [https://blog.bestirscpa.com.php53-2.dfw1-2.websitetestlink.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-CO](https://blog.bestirscpa.com.php53-2.dfw1-2.websitetestlink.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-CO) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Innocent Spouse Relief](https://bestirscpa.com/tag/irs-innocent-spouse-relief/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### 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 4](https://bestirscpa.com/llms-full4.txt) | [Continue: part 6 →](https://bestirscpa.com/llms-full6.txt)