IRS Fails to Prove Fraudulent Intent; Fraud Penalties Inapplicable The United States Tax Court held that the IRS failed to prove a couple's fraudulent intent in underpaying their taxes, and…
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 accountant who prepared returns and…
No Abuse of Discretion by Settlement Officer; the IRS Levy is Sustained The United States Tax Court sustained a proposed levy action against an individual who claimed her 1991 bankruptcy…
United States Tax Court Sustains Lien and Levy to Collect Company's Unpaid Employment Taxes The United States Tax Court held that the IRS Appeals Office did not abuse its discretion…
The United States Tax Court Dismisses Untimely Petition Challenging Collection The Tax Court dismissed for lack of jurisdiction a couple's petition challenging a collection determination, finding that it wasn't filed…
No IRS Abuse of Discretion by Appeals Settlement Offer in Rejecting Offer in Compromise, Proceeding With Collection The United States Tax Court sustained a proposed IRS collection action against an…
United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion The United States Tax Court held that an IRS settlement officer in…
IRS Settlement Officer abused her discretion in a Collection Due Process Hearing, Tax Court Says The United States Tax Court held that an IRS settlement officer deprived an individual of…
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…