# Best IRS CPA — Full text > Serving North and South Carolina _Part 6 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: "2014-03-22T22:39:27+00:00" modified_at: "2014-03-22T22:39:27+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-25/" 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-25.md" --- - Post published:March 22, 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 abused its discretion by failing to adequately consider a couple’s proposed collection alternative and, citing an undeveloped record, remanded their case so the IRS can determine whether to compromise their tax liability to promote effective tax administration on public policy and equity grounds. [Scott Alan Schumacher, John Alfred Clynch, Jr., and Emily J. Yamada, for petitioners.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-22-2014.pdf) [Lisa M. Oshiro, for respondent.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-22-2014.pdf) [T.C. Memo. 2014-46](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-22-2014.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: "2014-03-16T00:23:53+00:00" modified_at: "2014-03-16T00:23:53+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-24/" 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-24.md" --- - Post published:March 16, 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 remanded to IRS Appeals for further consideration a case in which an appeals officer made an erroneous determination in favor of a taxpayer who failed to participate in proceedings against her, rejecting the IRS’s request to find the officer abused his discretion and declining to invalidate the IRS’s supplemental notice and uphold its notice of federal tax liens for six tax years. [JUDY MACDONALD,](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) [T.C. Memo. 2014-42](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-15-2014.pdf) Tags: [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/),[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: "2014-03-08T01:45:48+00:00" modified_at: "2014-03-08T01:45:48+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-23/" 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-23.md" --- - Post published:March 8, 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 IRS did not abuse its discretion when it rejected a college professor’s proposed installment plan and determined to proceed with a levy to collect his unpaid taxes, finding that the installment payment amount determined by the settlement officer was reasonable and a face-to-face hearing wasn’t required. [MERWIN K. SIGALE,](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.pdf) [T.C. Summ. Op. 2014-19](https://bestirscpa.com/wp-content/uploads/2014/03/Document1-UNITED-STATES-TAX-COURT-BLOG-03-07-2014.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: "2014-03-01T01:07:36+00:00" modified_at: "2014-03-01T01:07:36+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-22/" 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-22.md" --- - Post published:March 1, 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 Appeals Office’s decision to proceed with a proposed levy to collect an individual’s income tax liabilities, finding that he was barred from challenging the existence or amounts of his underlying tax liabilities and that the IRS didn’t abuse its discretion in denying his request for an installment agreement. [ROBERT ALAN LYONS,](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) [T.C. Memo. 2014-32](https://bestirscpa.com/wp-content/uploads/2014/03/Document2-UNITED-STATES-TAX-COURT-BLOG-02-28-20142.pdf) Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[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: "2014-02-22T00:07:17+00:00" modified_at: "2014-02-22T00:07:17+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-21/" 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-21.md" --- - Post published:February 22, 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 granted the IRS summary judgment in a couple’s challenge of their tax liabilities and of the IRS’s denial of their installment agreement request, finding no abuse of discretion since the couple failed to explain discrepancies in their reported assets despite being given several opportunities to do so. [ANTONIO J. AREDE AND GILVELY COALHO AREDE,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) [T.C. Memo. 2014-29](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_21_2014.pdf) Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Failure to File or Pay IRS](https://bestirscpa.com/tag/failure-to-file-or-pay-irs/),[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: "2014-02-15T00:14:57+00:00" modified_at: "2014-02-15T00:14:57+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-20/" 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-20.md" --- - Post published:February 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 upheld additions to tax under section 6651 and section 6654 against an individual who failed to pay income tax for three years, and imposed a $10,000 penalty under section 6673(a)(1), finding that the individual brought suit to delay collection and made frivolous arguments. [DAVID K. WINTERROTH,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20131.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20131.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20131.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20131.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20131.pdf) [T.C. Memo. 2014-28](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_14_20133.pdf) Tags: [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/),[Tax Litigation](https://bestirscpa.com/tag/tax-litigation/),[US Tax Court Litigation](https://bestirscpa.com/tag/us-tax-court-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-02-09T00:41:20+00:00" modified_at: "2014-02-09T00:41:20+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-19/" 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-19.md" --- - Post published:February 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 Tax Court, in a summary opinion, held that a neurosurgeon’s work-related expenses are deductible as itemized deductions subtracted from her adjusted gross income in the computation of her taxable income on Schedule A, finding that she did not show that she practiced medicine under circumstances other than as an employee. [ELIZABETH A. VITARBO,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_08_2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_08_2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_08_2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_08_2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/02/Document1-UNITED-STATES-TAX-COURT-BLOG-02_08_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/),[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: "Fourth Circuit Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-01-28T00:46:38+00:00" modified_at: "2014-01-28T00:46:38+00:00" url: "https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge-2/" excerpt: "A recent Fourth Circuit 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..." markdown_url: "https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge-2.md" --- - Post published:January 28, 2014 A recent Fourth Circuit 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 Fourth Circuit affirmed a district court decision that rejected an individual’s Sixth Amendment challenge to his conviction for filing false income tax returns, finding no error in the district court’s determination that he failed to establish that his trial counsel had a conflict of interest. [UNITED STATES COURT OF APPEALS](https://bestirscpa.com/wp-content/uploads/2014/01/Document1-FOURTH-CIRCUIT-COURT-DECISION-01_27_141.pdf) [FOR THE FOURTH CIRCUIT](https://bestirscpa.com/wp-content/uploads/2014/01/Document1-FOURTH-CIRCUIT-COURT-DECISION-01_27_141.pdf) [Appeal from the United States District Court for the District of](https://bestirscpa.com/wp-content/uploads/2014/01/Document1-FOURTH-CIRCUIT-COURT-DECISION-01_27_141.pdf) [South Carolina, at Florence. Terry L. Wooten, Chief District Judge.](https://bestirscpa.com/wp-content/uploads/2014/01/Document1-FOURTH-CIRCUIT-COURT-DECISION-01_27_141.pdf) [(4:06-cr-00900-TLW-1; 4:11-cv-70007-TLW)](https://bestirscpa.com/wp-content/uploads/2014/01/Document1-FOURTH-CIRCUIT-COURT-DECISION-01_27_141.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[Tax Litigation](https://bestirscpa.com/tag/tax-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-01-12T00:31:52+00:00" modified_at: "2014-01-12T00:31:52+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-18/" 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-18.md" --- - Post published:January 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 Tax Court, in a collection due process case, granted summary judgment in favor of the IRS, finding that it had properly sustained a levy because the taxpayer did not provide any documentation before his CDP hearing, did not attend the hearing or ask for it to be rescheduled, and did not respond to the IRS’s “last chance” letter. [FRANK GIBSON,](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.pdf) [T.C. Summ. Op. 2014-5](https://bestirscpa.com/wp-content/uploads/2014/01/UNITED-STATES-TAX-COURT-BLOG-01-11-2014.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/),[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: "2013-12-13T00:40:54+00:00" modified_at: "2013-12-13T00:40:54+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-17/" 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-17.md" --- - Post published:December 13, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 the IRS didn’t abuse its discretion in sustaining a proposed levy action against a taxpayer for trust fund recovery penalties under section 6672 because the settlement officer determined that the taxpayer had a reasonable collection potential far in excess of the amount offered in compromise. [KENNETH M. MOORE,](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.pdf) [T.C. Memo. 2013-278](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG.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: "2013-12-02T02:09:30+00:00" modified_at: "2013-12-02T02:09:30+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-13/" 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-13.md" --- - Post published:December 2, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 remanded to the Appeals Office an individual’s challenge to an IRS levy, finding that the IRS must clarify whether a notice of deficiency was properly issued and mailed to the individual to determine whether the IRS has a right to collect the unpaid tax. [WILLIAM B. MEYER,](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) [T. C. Memo. 2013-268](https://bestirscpa.com/wp-content/uploads/2013/12/Document1-UNITED-STATES-TAX-COURT-BLOG-12-01-2013.pdf) Tags: [Assessments](https://bestirscpa.com/tag/assessments/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[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: "2013-11-23T22:39:05+00:00" modified_at: "2013-11-23T22:39:05+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-16/" 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-16.md" --- - Post published:November 23, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients. The Tax Court found insufficient evidence to determine whether the IRS Appeals Office failed to properly consider an individual’s health when rejecting his compromise offer and sustaining the filing of a tax lien notice against him; thus, the court remanded the collection due process case for clarification and to supplement the record. [LARRY F. ANDERSON,](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) [T.C. Memo. 2013-261](https://bestirscpa.com/wp-content/uploads/2013/11/Document1-U.-S.-TAX-COURT-BLOG-11-23-2013.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[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/),[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: "2013-11-17T22:45:55+00:00" modified_at: "2013-11-17T22:45:55+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-11/" 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-11.md" --- - Post published:November 17, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 a fugitive liable for a fraud penalty for one tax year, finding that there was clear and convincing evidence of his fraudulent intent to underpay his taxes, but declined to a impose a fraud penalty or addition to tax for fraudulent failure to file for another year, finding that his return signed by his partner was invalid. [ABDALLA MOHAMED,](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) [T.C. Memo. 2013-255](https://bestirscpa.com/wp-content/uploads/2013/11/Document2-UNITED-STATES-TAX-COURT-BLOG-11-17-2013.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[Failure to File or Pay IRS](https://bestirscpa.com/tag/failure-to-file-or-pay-irs/),[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: "2013-10-27T20:02:40+00:00" modified_at: "2013-10-27T20:02:40+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-15/" 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-15.md" --- - Post published:October 27, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, sustaining additions to tax and accuracy-related penalties, held that a couple may deduct some wage and contract services expenses and mortgage interest expenses related to the husband’s law practice but that due to lack of substantiation wasn’t entitled to deductions for other expenses or net operating losses. [CHARLES P. KARCH AND PATRICIA L. KARCH,](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) [Filed October 22, 2013](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-27-20132.pdf) UNITED STATES TAX COURT T.C. Memo. 2013-237 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/),[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: "2013-10-14T22:35:40+00:00" modified_at: "2013-10-14T22:35:40+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-12/" 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-12.md" --- - Post published:October 14, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, in a memorandum opinion sustaining addition to tax and negligence penalties, concluded that a musician/music teacher substantiated vehicle expenses related to his performance activities under the *Cohan*rule but that the IRS properly disallowed or recharacterized various other expense deductions claimed on schedules A and C. [Joseph D. Scully, Jr., pro se.](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-14-2013.pdf) [Thomas D. Yang, for respondent.](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-14-2013.pdf) [T.C. Memo. 2013-229](https://bestirscpa.com/wp-content/uploads/2013/10/UNITED-STATES-TAX-COURT-BLOG-10-14-2013.pdf) UNITED STATES TAX COURT Filed September 30, 2013 Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Cohan Rule](https://bestirscpa.com/tag/cohan-rule/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[Negligence](https://bestirscpa.com/tag/negligence/) #### 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: "2013-10-04T21:19:39+00:00" modified_at: "2013-10-04T21:19:39+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-9/" 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-9.md" --- - Post published:October 4, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 attorney who has been admitted to practice before the court had unreported income, wasn’t entitled to deductions or credits beyond those allowed in an IRS deficiency notice, and is liable for additions to tax for failure to timely file a return and for failure to pay estimated tax. [SAMUEL KORNHAUSER,](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) [T.C. Memo. 2013-230](https://bestirscpa.com/wp-content/uploads/2013/10/U.-S.-TAX-COURT-BLOG-10-04-2013.pdf) Tags: [Additions to Tax](https://bestirscpa.com/tag/additions-to-tax/),[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 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: "2013-09-13T20:59:33+00:00" modified_at: "2013-09-13T20:59:33+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-4/" 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-4.md" --- - Post published:September 13, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 amounts reported as withheld by a couple’s company during a criminal tax trial are credible for determining the actual amounts withheld after the company records were lost. [AMES R. DIXON,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [SHARON C. DIXON,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/09/UNITTED-STATES-TAX-COURT-BLOG-09-06-2013.pdf) T.C. Memo. 2013-207 Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[CDP Hearing](https://bestirscpa.com/tag/cdp-hearing/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[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: "2013-09-06T22:22:14+00:00" modified_at: "2013-09-06T22:22:14+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-14/" 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-14.md" --- - Post published:September 6, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, granting the IRS summary judgment, held that an IRS settlement officer didn’t abuse his discretion in determining an individual’s reasonable collection potential, rejecting collection alternatives, and sustaining a proposed levy to collect the individual’s unpaid trust fund recovery penalties. [CHARLES M. GLOSSOP,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITED-STATES-TAX-COURT-BLOG-09-06-20133.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/09/UNITED-STATES-TAX-COURT-BLOG-09-06-20133.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/09/UNITED-STATES-TAX-COURT-BLOG-09-06-20133.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/09/UNITED-STATES-TAX-COURT-BLOG-09-06-20133.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/09/UNITED-STATES-TAX-COURT-BLOG-09-06-20133.pdf) T.C. Memo. 2013-208 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/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Penalties](https://bestirscpa.com/tag/irs-penalties/),[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: "2013-08-23T21:28:53+00:00" modified_at: "2013-08-23T21:28:53+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-10/" 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-10.md" --- - Post published:August 23, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 a company’s sole shareholder and officer was liable for the company’s unpaid employment taxes and sustained the IRS’s determinations to proceed with lien and levy actions to collect trust fund recovery penalties assessed against her, finding no abuse of discretion by the IRS in making its determinations. [TERRIE ANN HELLMAN,](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-23-2013-3.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-23-2013-3.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-23-2013-3.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-23-2013-3.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-23-2013-3.pdf) T.C. Memo. 2013-190 Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Penalties](https://bestirscpa.com/tag/irs-penalties/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/),[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: "2013-08-19T22:46:48+00:00" modified_at: "2013-08-19T22:46:48+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-8/" 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-8.md" --- - Post published:August 19, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, in a summary opinion, held that an IRS revenue agent failed to substantiate her charitable contribution deductions for donations she allegedly made to a church and held her liable for accuracy-related penalties, finding that she failed to show reasonable cause for the deductions claimed or that she acted in good faith. [Margaret Payne, pro se.](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-19-20132.pdf) [Frederick C. Mutter, for respondent.](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-19-20132.pdf) T.C. Summ. Op. 2013-64 [https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-19-20132.pdf](https://bestirscpa.com/wp-content/uploads/2013/08/UNITED-STATES-TAX-COURT-BLOG-08-19-20132.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Charitable Deduction](https://bestirscpa.com/tag/charitable-deduction/),[Tax Litigation](https://bestirscpa.com/tag/tax-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2013-08-10T20:14:17+00:00" modified_at: "2013-08-10T20:14:17+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-7/" 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-7.md" --- - Post published:August 10, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 is entitled to relief from joint and several liability on a joint tax return, finding that the claim was not barred by res judicata and that the Appeals Office erred in not granting the request for relief. [Melanie E. Marmion, for petitioner.](https://bestirscpa.com/wp-content/uploads/2013/08/United-States-Tax-Court-blog-09-10-20132.pdf) [John D. Davis, for respondent.](https://bestirscpa.com/wp-content/uploads/2013/08/United-States-Tax-Court-blog-09-10-20132.pdf) T.C. Memo 2013-178 Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Innocent Spouse Relief](https://bestirscpa.com/tag/irs-innocent-spouse-relief/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/),[Joint Returns](https://bestirscpa.com/tag/joint-returns/),[Res Judicata](https://bestirscpa.com/tag/res-judicata/) #### 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: "2013-08-02T20:50:57+00:00" modified_at: "2013-08-02T20:50:57+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-3/" 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-3.md" --- - Post published:August 2, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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 the IRS didn’t abuse its discretion in sustaining a proposed levy against an individual who was given an opportunity for a face-to-face hearing to dispute the underlying liability, provided no evidence that the liability was incorrect, and proposed no collection alternatives. [MICHAEL R. GENTILE,](https://bestirscpa.com/wp-content/uploads/2013/08/blog-08_02_2013.pdf) [Petitioner](https://bestirscpa.com/wp-content/uploads/2013/08/blog-08_02_2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/08/blog-08_02_2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/08/blog-08_02_2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/08/blog-08_02_2013.pdf) T.C. Memo. 2013-175 Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[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/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/),[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: "U.S. District Court Decision for the Week – You be the Judge" type: "post" published_at: "2013-07-22T23:40:43+00:00" modified_at: "2013-07-22T23:40:43+00:00" url: "https://bestirscpa.com/u-s-district-court-decision-for-the-week-you-be-the-judge/" excerpt: "A recent U.S. District Court 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..." markdown_url: "https://bestirscpa.com/u-s-district-court-decision-for-the-week-you-be-the-judge.md" --- - Post published:July 22, 2013 A recent U.S. District Court 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. A U.S. District Court refused to grant the government summary judgment for trust fund recovery penalties assessed against the owner and president of companies that failed to pay over their withholding and employment taxes, finding that based on the facts of the case a reasonable jury might conclude that he wasn’t liable for the penalties. [TIMOTHY J. HUDAK, ET UX.](https://bestirscpa.com/wp-content/uploads/2013/07/U.-S.-District-Court-Decision-of-the-Week-06-22-2013.pdf) [Plaintiffs,](https://bestirscpa.com/wp-content/uploads/2013/07/U.-S.-District-Court-Decision-of-the-Week-06-22-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/07/U.-S.-District-Court-Decision-of-the-Week-06-22-2013.pdf) [THE UNITED STATES OF AMERICA](https://bestirscpa.com/wp-content/uploads/2013/07/U.-S.-District-Court-Decision-of-the-Week-06-22-2013.pdf) [Defendant.](https://bestirscpa.com/wp-content/uploads/2013/07/U.-S.-District-Court-Decision-of-the-Week-06-22-2013.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Penalties](https://bestirscpa.com/tag/irs-penalties/),[IRS Tax Collection](https://bestirscpa.com/tag/irs-tax-collection/),[Unpaid Taxes](https://bestirscpa.com/tag/unpaid-taxes/) #### 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: "Fourth Circuit Court Decision for the Week – You be the Judge" type: "post" published_at: "2013-07-18T20:07:42+00:00" modified_at: "2013-07-18T20:07:42+00:00" url: "https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge/" excerpt: "A recent Fourth Circuit 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..." markdown_url: "https://bestirscpa.com/fourth-circuit-court-decision-for-the-week-you-be-the-judge.md" --- - Post published:July 18, 2013 A recent Fourth Circuit 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 Fourth Circuit affirmed the sentence an individual received after pleading guilty to tax evasion under a plea agreement, finding that there was no procedural or substantive error by the district court in sentencing him to 30 months in prison. [PUBLISHED](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [UNITED STATES COURT OF APPEALS](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [FOR THE FOURTH CIRCUIT](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [Appeal from the United States District Court for](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [the District of Maryland, at Baltimore.](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [Benson Everett Legg, Senior District Judge.](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) [(1:10-cr-00780-BEL-1)](https://bestirscpa.com/wp-content/uploads/2013/07/FOURTH-CIRCUIT-DECISION-07-18-2013.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Civil Fraud](https://bestirscpa.com/tag/civil-fraud/),[Tax Evasion](https://bestirscpa.com/tag/tax-evasion/),[Tax Litigation](https://bestirscpa.com/tag/tax-litigation/),[US Tax Court Litigation](https://bestirscpa.com/tag/us-tax-court-litigation/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2013-07-18T18:51:38+00:00" modified_at: "2013-07-18T18:51:38+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-6/" 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-6.md" --- - Post published:July 18, 2013 A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant 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, sustaining late-filing and accuracy-related penalties, held that an individual wasn’t a real estate professional and losses from his rental activity were subject to the passive activity limitations of section 469, finding that he failed to show that he spent more time on his rental activity than on other income-producing activities. [GUILLERMO MERINO, JR., AND LISA MERINO,](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-07-19-2013.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-07-19-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-07-19-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-07-19-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-07-19-2013.pdf) Tags: [Accuracy-related penalties](https://bestirscpa.com/tag/accuracy-related-penalties/),[Alimony Payments](https://bestirscpa.com/tag/alimony-payments/),[Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[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 --- [← Previous: part 5](https://bestirscpa.com/llms-full5.txt) | [Continue: part 7 →](https://bestirscpa.com/llms-full7.txt)