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,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent
T.C. Memo. 2013-190