United States Tax Court Decision for the Week – You be the Judge
No IRS Abuse of Discretion in Upholding Notice of Federal Tax Lien Filing The United States Tax Court held that the Appeals Office did not abuse its discretion when it issued a…
No IRS Abuse of Discretion in Upholding Notice of Federal Tax Lien Filing The United States Tax Court held that the Appeals Office did not abuse its discretion when it issued a…
The United States Tax Court Held No IRS Abuse of Discretion in Sustaining Federal Tax Lien Filing The Tax Court held that a settlement officer in the IRS Appeals Office…
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…
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…
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…