# Best IRS CPA — Full text > Serving North and South Carolina _Part 7 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: "2013-07-18T18:13:05+00:00" modified_at: "2013-07-18T18:13:05+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-5/" 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-5.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 held that an individual wasn’t entitled to deduct as alimony a lump sum payment to his former wife made under a mediation agreement, finding that under Florida contract law the obligation to make the payment would not have terminated on either party’s death and therefore did not meet the requirement of section 71(b)(1)(D). [JOHN D. NYE AND ROSE M. NYE,](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-06-18-2013.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-06-18-2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-06-18-2013.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-06-18-2013.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2013/07/UNITED-STATES-TAX-COURT-06-18-2013.pdf) Tags: [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/),[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: "2013-06-18T18:25:14+00:00" modified_at: "2013-06-18T18:25:14+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-2/" 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-2.md" --- - Post published:June 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, finding no abuse of discretion by the IRS in sustaining a proposed levy, held that an individual deliberately failed to claim a certified letter informing him of the proposed assessment of trust fund recovery penalties against him and, thus, couldn’t challenge the liability in his collection due process hearing. [CESARE GIAQUINTO, Petitioner](https://bestirscpa.com/wp-content/uploads/2013/06/BLOG-week-of-06_17_2013.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2013/06/BLOG-week-of-06_17_2013.pdf) [COMMISSIONER OF INTERNAL REVENUE, Respondent](https://bestirscpa.com/wp-content/uploads/2013/06/BLOG-week-of-06_17_2013.pdf) **[T.C. Memo. 2013-150](https://bestirscpa.com/wp-content/uploads/2013/06/BLOG-week-of-06_17_2013.pdf) [June 12, 2013](https://bestirscpa.com/wp-content/uploads/2013/06/BLOG-week-of-06_17_2013.pdf)** Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[IRS Penalties](https://bestirscpa.com/tag/irs-penalties/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/),[IRS Tax Audits](https://bestirscpa.com/tag/irs-tax-audits/),[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. 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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.md" --- - Post published:March 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. # Collection Action Sustained: No Abuse of Discretion by IRS The Tax Court sustained an IRS determination to proceed with a levy to collect an individual’s unpaid taxes, finding no abuse of discretion in the settlement officer’s refusal to grant him a face-to-face hearing without the individual first providing requested information and documents. (**[Harper, Michael J. v. Comm](http://www.ustaxcourt.gov/InOpHistoric/harpermemo.TCM.WPD.pdf).**, T.C. Memo, 2013-79) \[March 19, 2013\] Tags: [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/),[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: "Contact" type: "page" published_at: "2019-09-22T12:05:57+00:00" modified_at: "2026-08-07T19:14:38+00:00" url: "https://bestirscpa.com/contact/" excerpt: "Contact J. Frank Best, Certified Public Accountant" markdown_url: "https://bestirscpa.com/contact.md" --- ## Contact J. Frank Best, Certified Public 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: "IRS Problems Blog" type: "page" published_at: "2019-09-22T10:21:51+00:00" modified_at: "2019-09-22T10:21:52+00:00" url: "https://bestirscpa.com/irs-problems-blog/" excerpt: "" markdown_url: "https://bestirscpa.com/irs-problems-blog.md" --- ## Admitted to Practice before the United States Tax Court ## Practice Areas - U.S. Tax Court Litigation - Appeals & Hearings - Innocent Spouse - Penalty Abatement - Worker Classification - Trust Fund Recovery Penalty - Tax Audits - IRS Collection - Lien or Levy Relief - Offer in Compromise - Non-Filers & Delinquent - IRS Abuse of Discretion ## [Locations](https://bestirscpa.com/locations/) - [Morehead City, NC](https://bestirscpa.com/locations/#morehead) - [Raleigh, NC](https://bestirscpa.com/locations/#raleigh) - [Wilmington, NC](https://bestirscpa.com/locations/#wilmington) ## BEST IRS CPA BLOG ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-69/) August 10, 2016 Collection Action Against Couple Was Proper, United States Tax Court Says A recent Tax Court decision was reported that may be of interest to individuals [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-69/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-10/) 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 [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-10/) ### [Tax Controversy CPA/U.S. Tax Court Litigator](https://bestirscpa.com/tax-controversy-cpa-u-s-tax-court-litigator/) June 6, 2018 IRS Collection and Tax Litigation-Tax Controversy CPA/U.S. Tax Court Litigator: Raleigh and Wilmington, NC/North Myrtle Beach and Myrtle Beach, SC [Read More »](https://bestirscpa.com/tax-controversy-cpa-u-s-tax-court-litigator/) ### [United States Tax Court Decision for the Week-Innocent Spouse](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-innocent-spouse/) March 11, 2018 A recent Tax Court decision was reported dealing with Innocent Spouse. J. Frank Best, Certified Public Accountant and United States Tax Court Litigator in Raleigh, Wilmington, [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-innocent-spouse/) ### [Non-Filers & Delinquent Not Entitled to Itemized Deductions](https://bestirscpa.com/non-filers-delinquent-j-frank-best-cpa/) October 20, 2019 A recent Tax Court decision was reported dealing with Non-filers & Delinquent. J. Frank Best, Tax Controversy CPA/U. S. Tax Court Litigator with locations in [Read More »](https://bestirscpa.com/non-filers-delinquent-j-frank-best-cpa/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-50/) March 17, 2015 The United States Tax Court Upholds Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-50/) #### 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. 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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: "Privacy Policy" type: "page" published_at: "2018-05-21T17:53:31+00:00" modified_at: "2019-10-19T21:39:30+00:00" url: "https://bestirscpa.com/privacy-policy/" excerpt: "Frank Best, Certified Public Accountant Privacy Policy (last updated 9/22/19) Frank Best, Certified Public Accountant operates the bestirscpa.com website, which provides the SERVICE. This page is used to inform website visitors regarding our policies with the collection, use, and disclosure..." markdown_url: "https://bestirscpa.com/privacy-policy.md" --- **Frank Best, Certified Public Accountant Privacy Policy***(last updated 9/22/19)* **Frank Best, Certified Public Accountant**operates the bestirscpa.com website, which provides the SERVICE. This page is used to inform website visitors regarding our policies with the collection, use, and disclosure of Personal Information if anyone decided to use our Service, the bestirscpa.com website. If you choose to use our Service, then you agree to the collection and use of information in relation with this policy. The Personal Information that we collect are used for providing and improving the Service. 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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: "Tags" type: "page" published_at: "2019-09-23T00:42:17+00:00" modified_at: "2019-09-23T00:49:22+00:00" url: "https://bestirscpa.com/tags/" excerpt: "Site Tags [wce_code id=1]" markdown_url: "https://bestirscpa.com/tags.md" --- ## Site Tags \[wce\_code id=1\] #### 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: "Profile" type: "page" published_at: "2013-03-25T16:35:29+00:00" modified_at: "2019-09-23T00:33:17+00:00" url: "https://bestirscpa.com/profile/" excerpt: "Profile J. Frank Best is a licensed certified public accountant in both North Carolina (CPA number: 14839) and South Carolina (CPA number: 2505). The Firm was founded in September 1984 in North Carolina and November 2001 in South Carolina. J...." markdown_url: "https://bestirscpa.com/profile.md" --- ## Profile J. Frank Best is a licensed certified public accountant in both North Carolina (CPA number: 14839) and South Carolina (CPA number: 2505). The Firm was founded in September 1984 in North Carolina and November 2001 in South Carolina. J. Frank Best is a United States Tax Court Litigator Admitted to Practice before the United States Tax Court. ## Prospective Client My firm’s principal emphasis is solving IRS Problems and managing crisis. Please let me explain why using me offers you significant benefit. ### Experience I have years of aggressive experience dealing with the IRS and resolving tax controversies. I am authorized to represent my clients before the IRS in all states. Representing clients before the IRS is my only business. I deal with the IRS on a daily basis, and as a result, I know the rules. You do not pay for research and/or training. I know the rules. ### Tax Litigation IRS problems are often litigated in the United States Tax Court. I am licensed and Admitted to Practice to commence and to proceed with litigation for my clients before the United States Tax Court in all states. This designation is held by only a few certified public accountants. ### Customized Solutions My approach to solving your tax problems will be to gather all pertinent facts, apply my knowledge of IRS collection rules and tax law and develop an individually tailored strategy for you and/or your Company. I do this because the facts in your particular case are unique and must be studied in order to get the best result. There are no canned solutions. I will then discuss my proposed strategy with you and, once you approve, implement the strategy. ### Never Deal With the IRS Again Once you engage me to represent you, generally, you will no longer have to talk to or meet with representatives of the IRS. I do. To contrast my approach with an example, let’s say you elect to hire an attorney, who specializes in bankruptcy to assist you in this matter. Can you guess what he or she is going to suggest to you as a solution to your problem? The answer is bankruptcy. While this is a solution in certain cases, it is not in most cases. You may be better off with an offer in compromise, an installment agreement or another solution. There are no canned solutions. The collection area is very complex and includes many stumbling blocks. Additionally, this area is relatively unknown by most attorneys and CPAs. As an example, a bankruptcy or an offer in compromise that is filed at the wrong time will not only fail to solve the tax problem but will extend the period of time that the IRS can pursue **you and/or your Company** for collection of the tax . That is why you should seek the advice of a person who has experience in this area. If you are an officer of the Company, you may be facing the trust fund recovery penalty. What this means is that the IRS may attempt to assess you, personally, for the Company’s unpaid taxes. Proper planning is required to avoid this situation or turn it to your advantage. I am *uniquely qualified* to help you with this problem, because my business is limited to representing my clients before the IRS. I have many years of experience, which can be called upon, as needed, in developing and implementing your strategy. I clearly understand that dealing with the IRS can be very stressful, often intimidating, and a very time consuming experience. J. Frank Best is an aggressive **Tax Controversy CPA/U.S. Tax Court Litigator** to assist you in a resolution to your tax problems. Contact me today, to determine more precisely what can be done for you and/or your Company. ## Professional Associations & Memberships: - American Institute of Certified Public Accountants - North Carolina Association of Certified Public Accountants - South Carolina Association of Certified Public Accountants - American Bar Association - American Bar Association Tax Section [Contact J. Frank Best, Certified Public Accountant](https://bestirscpa.com/contact/) #### 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: "Resources" type: "page" published_at: "2013-03-25T16:36:06+00:00" modified_at: "2019-10-04T19:53:41+00:00" url: "https://bestirscpa.com/resources/" excerpt: "Tax Resources Internal Revenue Service North Carolina Department of Revenue South Carolina Department of Revenue United States Tax Court BEST IRS CPA BLOG" markdown_url: "https://bestirscpa.com/resources.md" --- ## Tax Resources - [Internal Revenue Service](https://www.irs.gov/) - [North Carolina Department of Revenue](https://www.ncdor.gov/) - [South Carolina Department of Revenue](https://dor.sc.gov/) - [United States Tax Court](https://www.ustaxcourt.gov/) ## BEST IRS CPA BLOG ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-13/) May 25, 2016 Accountant’s Law School Tuition Was Not a Deductible Expense The United States Tax Court, declining to reconsider the validity of reg.section 1.162-5(b)(1), held that an [Read More »](https://bestirscpa.com/united-states-tax-court-decision-week-judge-13/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-46/) September 27, 2014 The United States Tax Court finds no IRS Abuse of Discretion by Declining Collection Alternatives and Denying a Face-to- Face Hearing and Upholds IRS Collection [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-46/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-week-judge-10/) February 7, 2015 Income Tax Return Preparer Liable for Deficiencies, Fraud Penalties A recent Tax Court decision was reported that may be of interest to individuals potentially dealing [Read More »](https://bestirscpa.com/united-states-tax-court-decision-week-judge-10/) ### [United States Tax Court Decision for the Week – You be the Judge](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-55/) May 27, 2015 United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion The United States Tax Court found [Read More »](https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-55/) ### [Top 5 Tax Controversy CPA Profiles](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-2/) November 14, 2018 J. Frank Best, Certified Public Accountant Admitted to Practice before the United States Tax Court Practice Areas & Locations TAX LITIGATION TAX AUDITS APPEALS & [Read More »](https://bestirscpa.com/top-5-tax-controversy-cpa-profiles-2/) ### [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/) March 26, 2020 Practice Areas U.S. TAX COURT LITIGATION TAX AUDITS APPEALS & HEARINGS IRS COLLECTION- ALL CIVIL ACTIONS NON-FILERS AND DELINQUENT INNOCENT SPOUSE WORKER CLASSIFICATIONS IRS ABUSE [Read More »](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-north-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Myrtle Beach, SC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-myrtle-beach-sc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – Wilmington, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-wilmington-nc-j-frank-best-cpa/) #### Categories - [Appeals & Hearings](https://bestirscpa.com/category/appeals-hearings/) - [Failure to File](https://bestirscpa.com/category/failure-to-file/) - [Frivolous Argument Penalty](https://bestirscpa.com/category/frivolous-argument-penalty/) - [Innocent Spouse](https://bestirscpa.com/category/innocent-spouse/) - [IRS Abuse of Discretion](https://bestirscpa.com/category/irs-abuse-of-discretion/) - [IRS Collection](https://bestirscpa.com/category/irs-collection/) - [IRS Penalties](https://bestirscpa.com/category/irs-penalties/) - [IRS Problems](https://bestirscpa.com/category/irs-problems/) - [Non-Filers & Delinquent](https://bestirscpa.com/category/non-filers-delinquent/) - [Tax Audits](https://bestirscpa.com/category/tax-audits/) - [Trust Fund Recovery Penalty](https://bestirscpa.com/category/irs-abuse-of-discretion/trust-fund-recovery-penalty/) - [U.S. Tax Court Litigation](https://bestirscpa.com/category/us-tax-court-litigation/) - [Worker Classifications](https://bestirscpa.com/category/worker-classifications/) #### Archives Archives Select Month April 2020 March 2020 February 2020 January 2020 December 2019 November 2019 October 2019 August 2019 July 2019 May 2019 February 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 April 2018 March 2018 January 2018 December 2017 November 2017 October 2017 September 2017 June 2017 May 2017 April 2017 January 2017 November 2016 October 2016 August 2016 June 2016 May 2016 March 2016 February 2016 January 2016 December 2015 November 2015 September 2015 August 2015 July 2015 June 2015 May 2015 April 2015 March 2015 February 2015 January 2015 December 2014 November 2014 October 2014 September 2014 August 2014 July 2014 June 2014 May 2014 April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 September 2013 August 2013 July 2013 June 2013 March 2013 --- title: "Locations" type: "page" published_at: "2013-03-25T16:36:37+00:00" modified_at: "2025-02-11T16:06:22+00:00" url: "https://bestirscpa.com/locations/" excerpt: "Locations Administrative OfficeMorehead City, NC 215 North 35th StreetSuite 3Morehead City, NC 28557Telephone: (252) 247-4616 Raleigh Conference Facility 4030 Wake Forest RoadSuite 300Raleigh, NC 27609Telephone: (252) 247-4616 Get Directions Wilmington Conference Facility 1213 Culbreth DriveWilmington, NC 28405Telephone: (252) 247-4616 Get..." markdown_url: "https://bestirscpa.com/locations.md" --- ## Locations ### Administrative Office Morehead City, NC 215 North 35th Street Suite 3 Morehead City, NC 28557 Telephone: [(252) 247-4616](tel:+12522474616) ### Raleigh Conference Facility 4030 Wake Forest Road Suite 300 Raleigh, NC 27609 Telephone: [(252) 247-4616](tel:+19198783337) [Get Directions](https://goo.gl/maps/J4sqGfy747bPaqCH9) ### Wilmington Conference Facility 1213 Culbreth Drive Wilmington, NC 28405 Telephone: [(252) 247-4616](tel:+12522474616) [Get Directions](https://goo.gl/maps/PX39L9Jr5WFsh6Jt6) #### 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 6](https://bestirscpa.com/llms-full6.txt)