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 upheld the IRS’s determination to proceed with collection actions against a taxpayer for unpaid taxes for three tax years, finding that the taxpayer hadn’t provided any evidence to challenge the underlying liability and that the settlement officer based her determination on the required factors and hadn’t abused her discretion.
JAMES CROPPER,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent