Individual Is Held Liable for Frivolous Submission Penalties The United States Tax Court upheld an IRS determination to sustain the collection by levy of an individual's unpaid liability for assessed…
Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing The United States Tax Court held that the IRS didn't abuse its discretion by sustaining a proposed lien…
Individual With Unreported Unemployment Income Denied Spousal Relief The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income…
Doctor Loses His Challenge to Trust Fund Penalty Collection. No Abuse of Discretion by IRS. The United Tax Court sustained a proposed IRS levy to collect trust fund recovery penalties…
United States Tax Court Upholds Lien, Levy Actions Against Tax Scheme Promoter, and Finds No IRS Abuse of Discretion The United States Tax Court found no IRS Abuse of Discretion…
No IRS Abuse of Discretion in Denying Non-compliant Couple's Installment Agreement The United States Tax Court held that an IRS settlement officer didn't abuse her discretion by rejecting a couple's…
No IRS Abuse of Discretion by IRS Appeals Office and Couple Penalized for Frivolous Arguments in Collection Challenge The United States Tax Court upheld the IRS's determination to sustain a…
The United States Tax Court Upholds Tax Lien Filing, Imposes Sanction for Delay Penalty The United States Tax Court, citing its reasoning in a related levy case, upheld an IRS…
The United States Tax Court Holds Restaurant Owner Fraudulently Underpaid Taxes A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation.…
The United States Tax Court Upholds Notice of Federal Tax Lien Filing A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax…