Small Business Taxes & Management

Tax Court Cases--2017


Small Business Taxes & ManagementTM--Copyright 2017, A/N Group, Inc.

 

Below is a list of the 2017 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so an Adobe Acrobat Reader is required. The case name may differ from the official Tax Court name. We've substituted et ux. and et vir for the spouse's full name and et al. for additional petitioners. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

For a similar synopsis of cases for prior years, go to:

Tax Court Cases--2016
Tax Court Cases--2015
Tax Court Cases--2014
Tax Court Cases--2013
Tax Court Cases--2012
Tax Court Cases--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

 

New Additions - Week Ended December 9, 2017

Tax Court Cases

None

 

Memorandum Decisions

Jason Christopher Bennett et ux.T.C. Memo. 2017-243 Sec. 6404; 6512; abatements; limitation on petitions to Tax Court; jurisdiction; no notice of deficiency or determination issued; Sec. 6404(h) not applicable.
Shelila Woodley T.C. Memo. 2017-242 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to collect and pay over taxes; collection due process; trust fund recovery penalty; TFRP; prior owner of corporation.
credeX, Inc. T.C. Memo. 2017-241 Sec. 6330; hearing before levy; collection due process; credit for less than amount of tax agreed on; failure to consider relevant issues by the IRS Appeals Officer; failure to follow law and administrative procedures; abuse of discretion.
Donald J. Planty and Miriam Alvarez T.C. Memo. 2017-240 Sec. 6662; 6664; 7605; accuracy-related penalty; reasonable cause; time and place of examination; reliance on professional; failure to provide evidence of tax attorney's advice; action of IRS agent on examination of return not substantial authority; second examination as a result of amended return.

 

Summary Opinions

Dmitriy Shvetsov T.C. Summary Opinion 2017-89 Sec. 2; 32; 152; head-of-household status; earned income tax credit; dependent definition; qualifying child for more than one half of tax year.
J. Drew Koester T.C. Summary Opinion 2017-88 Sec. 71; 215; alimony; alimony; bonus payment not alimony; payment not conditioned on death of ex-spouse; qualification as alimony.
David W. Stapleton and Melinda Stapleton T.C. Summary Opinion 2017-87 Sec. 71; 1041; alimony; transfers of property between spouses or incident to divorce; loss; sale of property to former spouse incident to divorce; responsibility for property until sold.

 

Cumulative Cases - 2017

Tax Court Cases

Lincoln C. Pearson et ux. 149 T.C. No. 20 Sec. 6213; 7502; restrictions applicable to deficiencies, petitions to Tax Court; Tax Court Rule 162; Stamps.com postage label; privately metered mail; mailbox rule; timely-mailing-as-timely-filing.
James M. Galloway et ux. 149 T.C. No. 19 Sec. 25A; 6211; 6662; American Opportunity Tax Credit; deficiency definition; accuracy-related penalty; rebate in excess of tax; excess increase in deficiency.
Palmolive Building Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partner 149 T.C. No. 18 Sec. 170; charitable contributions; qualified conservation easement; requirement of perpetuity; facade; guarantee of share of proceeds if easement extinguished.
Creditguard of America, Inc. 149 T.C. No. 17 Sec. 501; 6601; exempt organizations; interest on underpayments; retroactive revocation of exempt status; substitute for return; return to C corporation status.
George Schussel, Transferee of Driftwood Massachusetts Business Trust, f.k.a. Digital Consulting, Inc. 149 T.C. No. 16 Sec. 6901; 7469; transferred assets; reports and decisions; transferee liability; petition for redetermination.
Zipora Klein; Samuel Klein 149 T.C. No. 15 Sec. 6201; assessment authority; addition of underpayment interest and failure-to-pay penalties to criminal restitution award.
Pei Fang Guo 149 T.C. No. 14 Sec. 85; 861; unemployment benefits; income from U.S. sources; Canadian citizen; tax treaty; unemployment compensation taxable to Canadian citizen.
Fansu Camara and Aminata Jatta 149 T.C. No. 13 Sec. 6013; joint returns; erroneous filing as single when married; statute of limitations; valid choice of filing status; correction of erroneous return.
Charles D. Martin et ux. 149 T.C. No. 12 Sec. 1402; definitions; self-employment income; self-employment tax; rental of farm and structures; performance of services related to the payment of rent.
Estate of Minnie Lynn Sower, Deceased, Frank W. Sower, Jr. and John R. Sower, Co-Executors 149 T.C. No. 11 Sec. 2010; 6501; 7215; 7602; 7605; unified credit against estate tax; limitations on assessment and collection; closing agreements; examination of books and witnesses; time and place of examination; deceased spousal unused exclusion; DSUE; adjustment for taxable gifts; authority to examine deceased spouse's estate tax return; closing letter.
Roberta Borenstein 149 T.C. No. 10 Sec. 6511; 6512; limitations on credit or refund; limitations on Tax Court petitions; payment of liability within two years of notice of deficiency; return filed after notice of deficiency; Tax Court jurisdiction to issue refund.
Steven A. McGuire et ux. 149 T.C. No. 9 Sec. 36B; health care premium tax credit; excess premium assistance credits; advance credit; Affordable Care Act.
Estate of Sheldon C. Sommers, Deceased, Stephan C. Chait, Temporary Administrator, Petitioner, and Wendy Sommers, Julie Sommers Neuman, and Mary Lee Sommers-Gosz, Intervenors 149 T.C. No. 8 Sec. 2035; 2053; 2056; 2205; gifts made within three years of death; expenses, indebtedness and taxes; bequests to surviving spouse; reimbursement out of estate; gift tax paid by donees; valuation of interests passing to spouse; gifts and state law.
Benyamin Avrahami and Orna Avrahami; Feedback Insurance Company, Ltd. 149 T.C. No. 7 Sec. 162; 831; 953; 6662; business expenses; tax on insurance companies; insurance income; accuracy-related penalty; deduction for insurance premiums; foreign captive insurance companies; small insurance company (Sec. 831(b); reasonable reliance on tax professional.
Mark A. Rutkoske, Sr. 149 T.C. No. 6 Sec. 170; charitable contributions; conservation easement; qualified farmers; enhanced charitable contribution deduction; business of leasing real estate to farmers; farming definited.
Crestek, Inc. & Subsidiaries 149 T.C. No. 5 Sec. 951; 956; 6501; amounts included in gross income of U.S. shareholders; investment of earnings in U.S. property; limitations on assessment and collection; controlled foreign corporation; CFC; loan guarantees; intercompany cash advances and trade receivables; extended period of assessment.
Dean Matthew Vigon 149 T.C. No. 4 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; abatement of penalties and release of lien; reservation of right to reassess penalties in the future; frivolous return penalties; mootness.
Grecian Magnesite Mining, Industrial & Shipping Co., SA 149 T.C. No. 3 Sec. 741; 864; 865; 875; 6651; 6662; recognition and character of gain or loss on sale or exchange; definitions; source rules for personal property sales; partnerships; failure to file or pay; accuracy-related penalty; foreign corporation's gain on redemption of U.S. LLC; sourcing of gain.
Bob Gregory et ux., et al. 149 T.C. No. 2 Sec. 468; mining and solid waste reclamation and closing costs; landfill facility operator; cash-method of accounting; election to currently deduct estimated reclamation, closure and post-closure costs.
RERI Holdings I, LLC, Jeff Blau, Tax Matters Partner 149 T.C. No. 1 Sec. 170; charitable contributions; donation of remainder interest in real property; substantiation; failure to provide adjusted basis on Form 8283.

Whilstleblower 14377-16W 148 T.C. No. 25 Tax Court Rule 345; privacy protections; request for anonymity; failure to make claim of physical threat.
Jeremy M. Jacobs et ux. 148 T.C. No. 24 Sec. 132; 274; certain fringe benefits; business expense substantiation; de minimis fringe benefits; meals for team players and personnel; meals provided to employees for substantial noncompensatory business reasons.
Corbin A. McNeill et ux. 148 T.C. No. 23 Sec. 6330; hearing before levy; collection due process; jurisdiction; accuracy-related penalty for partnership adjustment only tax liability.
Steven M. Petersen et ux.; John E. Johnstun et ux. 148 T.C. No. 22 Sec. 267; 6662; transactions between related parties; accuracy-related penalty; S corporation and employee stock ownership plan; ESOP; related persons; matching rule; requirement of accural basis of accounting.
Ian D. Smith 148 T.C. No. 21 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; amount in dispute; collected proceeds; $2 million theshold.
David T. Myers 148 T.C. No. 20 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; untimely petition.
Whistleblower 4496-15W 148 T.C. No. 19 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; petition timely; waiver of appeal rights.
Estate of Nancy H. Powell, Deceased, Jeffrey J. Powell, Executor 148 T.C. No. 18 Sec. 2033; 2035; 2036; 2038; 2043; decedent's interest in property; gifts made within three years of death; transfers with retain life estate; revocable transfers; transfers for insufficient consideration; transfers to family limited partnership; invalid transfer under state law; retention of right through son who was attorney-in-fact; limitations illusory; transfer void or revocable; authority under state law.
First Rock Baptist Church Child Development Center and First Rock Baptist Church (148 T.C. No. 17) 148 T.C. No. 17 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; jurisdiction; receipt of notice of determination; challenge of underlying liabilities; court can consider issues raised in collection due process hearing. Bernard P. Malone et ux. 148 T.C. No. 16 Sec. 6230; 6662; additional administrative provisions; accuracy-related penalty; partnerships; adjustmentsd to partnership items; penalty for failure to report partnership items.
Kevin Dewitt Skaggs 148 T.C. No. 15 Sec. 32; earned income credit; penal institution; time spent in mental hospital; eligibility for credit.
John C. Trimmer et ux. 148 T.C. No. 14 Sec. 402; taxability of beneficiary of employee's trusts; hardship waiver; 60-day rollover.
Estate of Andrew J. McKelvey, Deceased, Bradford G. Peters, Executor 148 T.C. No. 13 Sec. 1001; 1259; amount of and recognition of gain and loss; constructive sales treatment for appreciated financial positions; open transaction doctrine; variable prepaid forward contracts.
Whistleblower 16158-14W 148 T.C. No. 12 Sec. 7623; expenses of detection of underpayments and fraud; right to reward; no collected proceeds; no action taken by the IRS.
Mescalero Apache Tribe148 T.C. No. 11 Sec. 3402; 6103; income tax collected at source; disclosure of return information; failure to withhold; employee vs. independent contractor.
Good Fortune Shipping SA 148 T.C. No. 10 Sec. 883; exclusions from gross income; bearer-share regulations; foreign corporation; exemption from U.S. taxation; ownership by qualified individuals.
Lindsay Manor Nursing Home, Inc. 148 T.C. No. 9 Sec. 6343; authority to release levy; regulation invalid; economic hardship of taxpayer.
Amazon.Com, Inc. & Subsidiaries 148 T.C. No. 8 Sec. 482; allocation of income and deductions among taxpayers; transfer pricing; transfer and use of preexisting intangibles; Luxembourg subsidiary; discounted cash flow valuation.
Whistleblower 12568-16w 148 T.C. No. 7 Tax Court Rule 345; request for anonymity; showing of harm; balance between societal interest and anonymity.
Richard Liljeberg, et al. 148 T.C. No. 6 Sec. 162; 213; business expenses; medical expenses; nonresident alien students; travel away from home; business connections with home countries; health insurance as a condition of employment; U.S. State Department Summer Work Travel Program; SWTP.
Joe Alfred Izen, Jr. 148 T.C. No. 5 Sec. 170; charitable contributions; contemporaneous written acknowledgment; defective acknowledgment; contribution of interest in vintage airplane.
Elizabeth M. Jacobson 148 T.C. No. 4 Sec. 7459; reports and decisions; Tax Court Rule 13; whistleblower awards; Tax Court review; petitioner move for voluntary dismissal.
Douglas M. Thompson et ux. 148 T.C. No. 3 Sec. 6662A; 7441; accuracy-related penalty and reportable transactions; status of Tax Court; Excessive Fines Clause of Eight Amendment; removal of Tax Court judges for cause; tax penalty as a form of punishment.
Stanley Battat et ux. 148 T.C. No. 2 Sec. 7441; status of Tax Court; motion to disqualify all Tax Court Judges; declare Sec. 7443(f) unconstitutional.
Timothy M. Dees 148 T.C. No. 1 Sec. 6214; determinations by Tax Court; jurisdiction; validity of notice of deficiency; NOD; taxpayer not misled.

 

Memorandum Decisions

Jason Christopher Bennett et ux.T.C. Memo. 2017-243 Sec. 6404; 6512; abatements; limitation on petitions to Tax Court; jurisdiction; no notice of deficiency or determination issued; Sec. 6404(h) not applicable.
Shelila Woodley T.C. Memo. 2017-242 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to collect and pay over taxes; collection due process; trust fund recovery penalty; TFRP; prior owner of corporation.
credeX, Inc. T.C. Memo. 2017-241 Sec. 6330; hearing before levy; collection due process; credit for less than amount of tax agreed on; failure to consider relevant issues by the IRS Appeals Officer; failure to follow law and administrative procedures; abuse of discretion.
Donald J. Planty and Miriam Alvarez T.C. Memo. 2017-240 Sec. 6662; 6664; 7605; accuracy-related penalty; reasonable cause; time and place of examination; reliance on professional; failure to provide evidence of tax attorney's advice; action of IRS agent on examination of return not substantial authority; second examination as a result of amended return.
Constantine Gus Cristo T.C. Memo. 2017-239 Sec. 162; 274; business expenses; business expense substantiation; documentation; recordkeeping; per diem rate for means and incidental expenses allowed rather than claimed expenses; member-manager of LLC; tuition payments for relative not employee.
Edward Arash Jabari et ux. T.C. Memo. 2017-238 Sec. 280E; 6651; 6662; 6664; expenses related to the sale of illegal sale of drugs; failure to file or pay; accuracy-related penalty; reasonable cause; cost-of-goods sold determined by IRS; Cohan rule; passthrough income from partnership; Sec. 280E issue not decided by Court.
William M. Barry and Trudi G. Swain T.C. Memo. 2017-237 Sec. 212; expenses for the production of income; legal expenses arose from marriage relationship.
Gary A. Wolens T.C. Memo. 2017-236 Sec. 71; 215; alimony; alimony; termination of alimony on death of ex-spouse; five payments over three years; property settlement; English law.
Patrick S. Bero et ux. T.C. Memo. 2017-235 Sec. 6330; hearing before levy; collection due process; proposed installment agreement; ability to pay; material change in circumstances.
Courtland L. Logue, Jr. T.C. Memo. 2017-234 Sec. 71; 215; 6662; alimony; alimony; accuracy-related penalty; termination of alimony at death of ex-spouse; unambiguous clause.
Benjamin Jeffery Ashmore T.C. Memo. 2017-233 Sec. 6330; hearing before levy; collection due process; request of collection alternatives; challenge of liability.
Joaquin V. Leon-Guerrero T.C. Memo. 2017-232 Sec. 6330; hearing before levy; collection due process; challenge of liability; failure to provide financial information for collection alternatives.
Patricia Ann Copper T.C. Memo. 2017-231 Sec. 6330; hearing before levy; collection due process; installment agreement; required financial information; failure to communicate with settlement officer.
James Lloyd Phillips T.C. Memo. 2017-230 Sec. 56; alternative minimum tax; AMT; required adjustments; miscellaneous itemized deductions.
Finis R. Welch and Linda J. Waite T.C. Memo. 2017-229 Sec. 183; not-for-profit activities; hobby losses; cattle, hay and horse operations on ranch one activity; businesslike manner; lack of written plan; start-up phase.
Craig K. Potts et ux. T.C. Memo. 2017-228 Sec. 6330; hearing before levy; collection due process; Form 870-AD; waiver of right of deficiency notice; failure to submit offer-in-compromise; failure to provide financial information.
Uday N. Parekh et ux. T.C. Memo. 2017-227 Sec. 6651; failure to file or pay; no reasonable cause; anticipation of refund.
Asif Syed et ux. T.C. Memo. 2017-226 Sec. 469; 6662; 7491; passive activity losses; accuracy-related penalty; burden of proof; material participation medical center; diary or log; rental activity by spouse; 750 hours; personal services test in ranching activity; capital material income producing factor; shift of burden of proof to IRS; inaequate documentation.
David Gerald Weber T.C. Memo. 2017-225 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; failure to submit financial information; failure to submit tax returns; challenge of underlying liabilities; collection alternatives.
Paul B. Muir T.C. Memo. 2017-224 Sec. 6330; hearing before levy; collection due process; denial of face-to-face meeting; change of address; receipt of notices.
Wayne D. Ramsay T.C. Memo. 2017-223 Sec. 79; 6211; 6402; 6404; group term life insurance for employees; deficiency defined; authority to make credits or refunds; abatements; amended returns; each tax year stands alone; Tax Court jurisdiction to determine interest in deficiency case.
Jay Enis et ux. T.C. Memo. 2017-222 Sec. 61; 165; 172; 465; 469; 705; 1366; 6651; gross income definition; losses; net operating loss; at-risk rules; passive activity losses; basis of partner's interest; pass-through items to shareholders; failure to file or pay; beneficial ownership in S corporation; inclusion of pass-through income; theft loss; corporate funds for personal purposes; sufficient basis in partnership; production of documents; 14-day rule.
Robert Hudson et ux. T.C. Memo. 2017-221 Sec. 911; 1402; 6662; 6664; foreign earned income exclusion; self-employment tax; accuracy-related penalty; reasonable cause; pilot; foreign airline; bona fide resident; tax home; reliance on tax professional.
VHC, Inc. and Subsidiaries T.C. Memo. 2017-220 Sec. 162; 163; 166; 6511; business expenses; interest; bad debts; limitations on credit or refund; substantiation; documentation; recordkeeping; advances to founder; bona fide debt; debtor-creditor relationship; related-party bad-debt deduction; ordinary and necessary business expenses; equitable recoupment.
FloEtta Bullock T.C. Memo. 2017-219 Sec. 61; gross income definition; cancellation of debt income; not primary obligor on loan; cosigner.
Robert E. Smith, III et ux. T.C. Memo. 2017-218 Sec. 165; 6662; losses; accuracy-related penalty; dissolution of wholly owned S corporation; short-term capital loss; circular flow of funds; related entities; control and minority discounts in valuing entity.
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, et al. T.C. Memo. 2017-217 Sec. 6901; transferred assets; transferee liability; MidCoast transaction; sham transaction; economic substance; liquidation of corporation.
Zhongxia Ye T.C. Memo. 2017-216 Sec. 894; 7701; 7852; income affected by treaty; definitions; other applicable rules; resident of U.S.; wages not exempt under U.S.-China treaty; physical presence; temporarily present because of contingencies; remoteness of contingencies.
Carlos Alamo T.C. Memo. 2017-215 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; mailing of notice of deficiency; challenge of underlying tax liability; record of return of notice.
Christy Lyn Godsey T.C. Memo. 2017-214 Sec. 2; 6013; head of household; joint returns; incorrect filing status; qualification for head of household; change of status to married filing joint.
Dana D. Messina and Nancy G. Messina; Kyle R. Kirkland and Stephanie Layne T.C. Memo. 2017-213 Sec. 1366; pass-through items to shareholders; basis; loan to related entity and basis; incorporated pocketbook; requirement vs. evidence.
Jack Howard Taylor T.C. Memo. 2017-212 Sec. 7502; Tax Court Rule 162; timely mailing as timely filing; motion to revise decision; postmark four days after filing deadline.
Neil Feinberg and Andrea E. Feinberg; Kellie McDonald T.C. Memo. 2017-211 Sec. 162; Tax Court Rule 143; business expenses; cost of goods sold; medical marijuana; Cohan rule; expert report to support cost of goods sold.
Thomas R. Huzella et ux. T.C. Memo. 2017-210 Sec. 61; 162; 6662; gross income definition; business expenses; accuracy-related penalty; substantiation; recordkeeping; documentation; Cohan rule; gross receipts reported on Form 1099-K; online sales business.
Steven R. Rader T.C. Memo. 2017-209 Sec. 61; 1401; 6020; 6651; 6654; 6673; gross income definition; self-employment tax; substitute for return; failure to file or pay; failure to pay estimated tax; penalty for delay; SFR.
Opal Cassandra Sharp T.C. Memo. 2017-208 Sec. 2; 24; 31; 152; head of household; child tax credit; earned income credit; dependent definition; partner's grandchildren not dependents; qualifying children; common law marriage; stepchildren.
Wendell C. Robinson et ux. T.C. Memo. 2017-207 Sec. 6213; 6330; restrictions applicable to deficiencies, petitions to Tax Court; hearing before levy; collection due process; receipt of required notice; challenge of underlying liability.
Corbin A. McNeill et ux. T.C. Memo. 2017-206 Sec. 6320; 6330; 6662; hearing on filing lien notice; hearing before levy; accuracy-related penalty; collection due process; gross valuation misstatement; tax shelter; no reliance on professional.
Patricia Marie Knez T.C. Memo. 2017-205 Sec. 6013; joint returns; erroneous filing status; head-of-household not legally available thus not separate return; joint return after notice of deficiency.
John Moriarty et ux. T.C. Memo. 2017-204 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; notice of deficiency; failure to contest deficiency on time; installment agreement.
Jeffrey Wycoff et ux. T.C. Memo. 2017-203 Sec. 162; 482; business expenses; allocation of income and deductions among taxpayers; arm's-length transactions; unreasonable management fees; unreasonable compensation of management company; management fees of comparable companies.
Henry M. Jagos et ux. T.C. Memo. 2017-202 Sec. 6662; 6673; 6702; accuracy-related penalty; penalty for delay; frivolous tax submissions; tax protestor arguments; frivolous litigation.
Joseph E. Bormet T.C. Memo. 2017-201 Sec. 72; 402; 6662; early distributions; taxability of beneficiary of employee's trusts; accuracy-related penalty; defaulted retirement plan loan; inclusion in income; lack of payments on disability leave.
Troy A. Beam T.C. Memo. 2017-200 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; receipt of notice of deficiency; sent to last known address; ineligible for a collection alternative.
John V. Hawkbey T.C. Memo. 2017-199 Sec. 162; 6673; business expenses; penalty for delay; frivolous arguments.
Nersonn D. Justine et ux. T.C. Memo. 2017-198 Sec. 61; 162; 6662; gross income definition; business expenses; unreported business income; Uber driver; taxicab driver; reconstruction of income; bank deposits method; remuneration largely in cash.
John Hobart Zentmyer T.C. Memo. 2017-197 Tax Court Rule 34; failure to state a claim; failure to assert any error in notice of deficiency; tax protester arguments.
Brenda K. Smiling et vir T.C. Memo. 2017-196 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; loan repayments not deductible; ordinary and necessary business expenses.
John S. Barrett et ux. T.C. Memo. 2017-195 Sec. 162; 274; 6651; 6654; 6662; 6664; business expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; reasonable cause; away from home; travel expenses; substantiation requirements for travel; recordkeeping; documentation.
Cambridge Partners, L.P., Kenneth I. Nowak, State of New Jersey Appointed Receiver, et al. T.C. Memo. 2017-194 Tax Court Rule 250; receivership terminated by state; lack of legal standing to pursue litigation; jurisdiction.
James Boneparte, Jr. T.C. Memo. 2017-193 Sec. 165; 183; 6651; 6662; 6664; lossses; not-for-profit activities; failure to file or pay; accuracy-related penalty; reasonable cause; professonal gambler; nonwagering gambling expenses; factors used to determine profit motive; envelope postmark determined filing date.
Vincent B. Whitaker T.C. Memo. 2017-192 Sec. 6330: 6702; hearing before levy; frivolous tax submissions; collection due process; zero returns; frivolous arguments.
Laura Stepp et vir T.C. Memo. 2017-191 Sec. 61; 104; gross income definition; damage awards and sick pay; workplace discrimination settlement; physical injury; facts and circumstances; intent of payor.
Western Property Restoration, Inc.; Michael B. Sprague T.C. Memo. 2017-190 Sec. 316; 6662; 6664; dividend defined; accuracy-related penalty; reasonable cause; dividends vs. return of capital; earnings and profits; intention and treatment on books not relevant.
William J. Cojocar, Petitioner, and Sally Carrillo, Invervenor T.C. Memo. 2017-189 Sec. 6015; innocent spouse relief; tax responsibilities in divorce decree; primary income producer; equitable relief; outstanding installment agreement.
Patrick Joseph Simonelli et ux. T.C. Memo. 2017-188 Sec. 162; 183; 469; 6662; 6664; business expenses; not-for-profit activity; passive activity losses; accuracy-related penalty; not in trade or business; real estate professional; time spent in activity; qualifying time; material participation; reasonable cause.
Benjamin J. Gibson, Sr. et ux. T.C. Memo. 2017-187 Sec. 36B; health care premium tax credit; credits made on behalf of son; insurance policy through employment; income limitations.
Joe Pokawa and Nancy Fatoma T.C. Memo. 2017-186 Sec. 25A; 72; 152; 162; 163; 6662; 6664; American Opportunity Tax Credit; early distributions; dependent definition; business expenses; interest; accuracy-related penalty; reasonable cause; recordkeeping; documentation; substantiation; qualifying children; unreimbursed employee business expenses; estimate of business expenses by Court.
Thomas Joseph Ritter T.C. Memo. 2017-185 Sec. 468B; designated settlement funds; qualified settlement fund; payment received includible in income; protection by bankruptcy law.
Clark J. Gebman et ux. T.C. Memo. 2017-184 Tax Court Rule 24; volunteer attorney; conflict of interest; informed consent in writing.
Keith A. Tucker et ux. T.C. Memo. 2017-183 Sec. 165; 701; 752; 6662; losses; partners not partnership subject to tax; treatment of certain liabilities; accuracy-related penalty; offsetting foreign currency options; abusive tax shelters; economic substance.
Robert Williams T.C. Memo. 2017-182 Sec. 6402; authority to make credits or refunds; overpayment of prior year already credited against another liability; offset by IRS.
Whistleblower 14376-16W T.C. Memo. 2017-181 Sec. 7623; expenses of detection of underpayments and fraud; casual relationship between whistleblower's claim and collected proceeds; $2 million threshold not asserted by IRS.
Jesse A. Linde et ux. T.C. Memo. 2017-180 Sec. 162; 274; 911; 6662; 6664; business expenses; business expense substantiation; foreign earned income exclusion; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; business purpose for travel; bona fide resident of foreign country; indicia of residence; factors examined; long-term employment.
James A. Powers and Jennifer M. Scherer T.C. Memo. 2017-179 Sec. 83; property transferred for performance of services; exercise of nonqualified stock options; date on which option exercised.
Dean Russell Cates et ux. T.C. Memo. 2017-178 Sec. 72; 162; 402; 6662; 6664; early distributions; business expenses; taxability of beneficiary of employee's trusts; accuracy-related penalty; reasonable cause; failure to show a portion of pension distribution rolled over; unreimbursed employee business expenses; failure to seek reimbursement from employer.
New Capital Fire, Inc., as Successor by Merger to The Capital Fire Insurance Company T.C. Memo. 2017-177 Sec. 6501; limitations on assessment and collection; short-period return; merger of corporations in F reorganization; return filed by surviving corporation; purported return; intent to evade tax.
Ernesto P. Patacsil et ux. T.C. Memo. 2017-176 Tax Court Rule 53; failure to prosecute; failure to appear in court.
Devin Glenn Seeliger T.C. Memo. 2017-175 Sec. 2; 24; 152; head of household; child tax credit; dependent definition; qualifying child; qualifying relative; abode for more than one-half of year; one-half of child's support.
William J. Rutter T.C. Memo. 2017-174 Sec. 166; 6662; 6664; bad debts; accuracy-related penalty; reasonable cause; debt vs. equity; 11 factors examined; proving worthlessness of debt; year of worthlessness.
Robert Daniel Rodriguez et ux. T.C. Memo. 2017-173 Sec. 274; 6662; business expense substantiation; accuracy-related penalty; meals and entertainment expenses; Tax Court 14-day rule; errors in documentary evidence.
Gregory David Bruce T.C. Memo. 2017-172 Sec. 6330; hearing before levy; collection due process; failure to challenge assessment in deficiency notice; underlying tax liability.
Tony Pedregon Lopez et ux. T.C. Memo. 2017-171 Sec. 73; 6662; 6664; services of child; accuracy-related penalty; reasonable cause; pageant income and expenses of child; includible in child's income; pageant expenses.
Michael L. Cantrell T.C. Memo. 2017-170 Sec. 6061; 6663; 6664; 7122; signing of returns and other documents; fraud penalty; definitions and special rules; offer-in-compromise; badges of fraud; online program signature requirement.
Bethlyn Busch, Petitioner, and Brett Ferrigan, Intervenor T.C. Memo. 2017-169 Sec. 6015; 6662; 6664; innocent spouse relief; accuracy-related penalty; reasonable cause; partial relief; intervenor's Schedule C expenses; actual knowledge.
Steven Mileham T.C. Memo. 2017-168 Sec. 446; 6651; 6662; methods of accounting; failure to file or pay; accuracy-related penalty; cost of goods sold; estimate of cost based on markup method; testimony.
Jarold R. Laidlaw et al. T.C. Memo. 2017-167 6651; failure to file or pay; no record of extension being filed.
Big River Development, L.P., Cork Factory LP, Tax Matters Partner T.C. Memo. 2017-166 Sec. 170; charitable contributions; deed of easement; contemporaneous written acknowledgment; CWA.
Paul A. Gardner T.C. Memo. 2017-165 Sec. 170; charitable contributions; contribution of hunting speciments; appraisal report; quality of specimens; replacement cost; fair market value based on market prices; items considered commodities.
310 Retail, LLC, Zeller-310, LLC, Tax Matters Partner T.C. Memo. 2017-164 Sec. 170; charitable contributions; contribution of easement; deed of easement as contemporaneous written acknowledgment.
Robert Fiscalini T.C. Memo. 2017-163 Sec. 121; 1011; 6651; 6662; 6664; exclusion of gain from sale of principal residence; adjusted basis for determining gain or loss; failure to file or pay; accuracy-related penalty; reasonable cause; sale of home; partial gift from parents; increase in basis for property improvements.
G.L. Acone et ux. T.C. Memo. 2017-162 Sec. 911; foreign earned income exclusion; time spent in foreign country; spouse and home in U.S.; airline pilot.
Kevin M. Bullock et ux. T.C. Memo. 2017-161 Sec. 6330; hearing before levy; collection due process; taxpayer rejection of installment agreement; counteroffer; claim of economic hardship.
Mitsubishi Cement Corporation & Subsidiaries, A Delaware Corporation T.C. Memo. 2017-160 Sec. 611; 613; depletion deduction; percentage depletion; additive minerals; proportionate profits method; mining costs; depletable interest.
Michael E. Kohn et ux T.C. Memo. 2017-159 Sec. 162; 165; 702; 704; 705; 752; 6662; 6663; 6664; busness expenses; losses; income and credits of partners; partner's distributive share; determining basis of partner's interest; treatment of certain liabilities; accuracy-related penalty; fraud penalty; reasonable cause; lack of operating agreement; percentage of profits and losses; deemed distribution; capital gain; discharge of debt; portion of discharged debt; basis adjustments.
Losantiville Country Club T.C. Memo. 2017-158 Sec. 512; 6662; 6664; unrelated business taxable income; accuracy-related penalty; reasonable cause; tax-exempt organizations; social clubs; investment income; nonmember sales.
William C. Owens et ux. T.C. Memo. 2017-157 Sec. 166; bad debts; business bad debts; in business of lending money; worthlessness; factors considered in determining bona fide debt.
Ann E. Dykstra T.C. Memo. 2017-156 Sec. 6330; 6511; 6651; 6654; 7122; hearing before levy; limitations on credit or refund; failure to file or pay; failure to pay estimated tax; offer-in-compromise; collection due process; overpayment request barred by statute of limitation; substantiation of net operating loss carryback.
Kenton Ridgeway Fleming T.C. Memo. 2017-155 Sec. 6330; 6673; hearing before levy; penalty for delay; collection due process; frivolous position; deficiency notice sent to last known address; proof of mailing by IRS; not in compliance with tax return obligations; failure to produce financial information.
William Bon Viso et ux. T.C. Memo. 2017-154 Sec. 61; 63; gross income definition; taxable income definition; gambling activities; standard vs. itemized deduction; proof of losses.
Glen A. Blair T.C. Memo. 2017-153 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; penalty for delay; tax protester.
Margaret Knowles T.C. Memo. 2017-152 Sec. 61; 162; 164; 170; 183; 6651; 6662; 6663; 6664; 7703; gross income definition; business expendses; taxes; charitable contributions; not-for-profit activities; failure to file or pay; accuracy-related penalty; fraud penalty; reasonable cause; determination of marital status; unreported income; specific-item method; substantiation; documentation; vehicle expenses; business purpose of expenses; hobby losses; horse racing, breeding or showing; married at end of tax year.
BCP Trading and Investments, LLC, William T. Esrey Trading Partners, LP, a Partner other than the Tax Matters Partner T.C. Memo. 2017-151 Sec. 761; 6629; 6231; 7701; partnership terms defined; period of limitations for making assessments; notice of proceedings and adjustments; definitions; Son-of-Boss transactions; sham transactions; lack of operating agreement for partnership; partnership disregarded; challenge of statute-of-limitations extensions; jurisdiction.
Curtis Investment Company, LLC, Henry J. Bird, A Partner Other Than the Tax Matters Partner T.C. Memo. 2017-150 Sec. 6662; accuracy-related penalty; Custom Adjustable Rate Debt Structure; CARDS transactions; losses associated with CARDS; loan orgination fees; advice of professionals; gross valuaton misstatement; economic substance.
Stephen Drah T.C. Memo. 2017-149 Sec. 162; 167; 179; 274; business expenses; depreciation; expensing business assets; business expense substantiation; recordkeeping; business purpose of expenses; supporting documentation; proof vehicles used in business; ownership of asset and depreciation; deduction only entitled by property party.
Steven J. Feldman T.C. Memo. 2017-148 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; insolvent; ability to make installment agreement payments; currently not collectible status; CNC.
Eaton Corporation and Subsidiaries T.C. Memo. 2017-147 Sec. 162; 367; 482; 7121; 7442; business expenses; foreign corporations; allocation of income and deductions among taxpayers; closing agreements; jurisdiction; advance pricing agreements; APAs; noncompliance with agreement; transfer of intangible property; stock purchase agreement; bonus agreements.
Alan Brookes et ux. T.C. Memo. 2017-146 Sec. 162; 274; 6662; 6664; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; auto expenses; Cohan rule; travel and meal; contemporaneous logs; business purpose; documentation; recordkeeping.
Maria Shenorah McCree T.C. Memo. 2017-145 Sec. 6330; hearing before levy; collection due process; correctness of liability; erroneous notice to taxpayer liability could not be disputed at CDP hearing.
Nicole Ryke T.C. Memo. 2017-144 Sec. 6015; innocent spouse relief; equitable relief; knowledge of some part of underpayment; knowledge of financial condition; actual knowledge.
Michael S. Yoklic and Kay E. Ross T.C. Memo. 2017-143 Sec. 85; 451; unemployment compensation; year of inclusion; cash method taxpayer; repayment of benefits in subsequent year.
Block Developers, LLC, William J. Maxam, APC, Tax Matters Partner, et al. T.C. Memo. 2017-142 Sec. 4973; 6223; tax on excess contributions to tax-favored accounts and annuities; partners bound by action of partnership; Notice of Beginning of Administrative Proceeding; NBAP; indirect partners of partnership; Roth IRAs direct partners; Notice 2004-8; legitimate business purpose; notice not sent to indirect partners.
Kenan Turan T.C. Memo. 2017-141 Sec. 1012; 6662; 6664; basis of property; accuracy-related penalty; reasonable cause; identifying stock lots; first-in, first-out; FIFO; per-share cost basis; day trader; notification of broker to change methods; last-in, last-out; LIFO.
Nvard Balyan T.C. Memo. 2017-140 Sec. 162; 274; 6662; 6664; business expenses; busness expense substantiation; accuracy-related penalty; reasonable cause; vehicle expenses; office expense; cell phone; recordkeeping; documentation; business purpose.
Louelia Salomon Frias and Mervyngil Salomon T.C. Memo. 2017-139 Sec. 72; 6662; 6664; early distribution penalty; accuracy-related penalty; reasonable cause; deemed distribution; compliance with loan repayment agreement; qualified plan; reliance on employer and plan administrator.
Donald J. Buckrey, Transferee, et al. T.C. Memo. 2017-138 Sec. 6901; transferred assets; transferee liability; fraudulent act; state law; transfer-by-transfer analysis; issues of material fact; Midco transaction.
Mark Robert Ohde et ux. T.C. Memo. 2017-137 Sec. 170; 6662; 6664; charitable contributions; accuracy-related penalty; reasonable cause; noncash contributions; recordkeeping; proof; implausible claim; appraisal requirement.
David D. Pritchard; Barbara H. Pritchard T.C. Memo. 2017-136 Sec. 72; early distribution penalty; no exceptions.
Nina H. Kazazian T.C. Memo. 2017-135 Sec. 7430; attorney's fees; litigation costs; administrative costs; prevailing party; basis of concession.
Steven Edward Ellison et ux. T.C. Memo. 2017-134 Sec. 61; 280A; 446; 469; 6662; 6664; gross income definition; business use of home; methods of accounting; passive activity losses; accuracy-related penalty; reasonable cause; reconstruction of income; bank deposits method; proof of source of funds; portion of home used regularly and exclusively for business; real estate professional; material participation; property deemed not for rental.
Xibitmax, LLC T.C. Memo. 2017-133 Sec. 6651; 6656; failure to file or pay; failure to deposit taxes; employment taxes; lack of business care; undersupervised and underqualified employee.
Jack Howard Taylor T.C. Memo. 2017-132 Sec. 104; damage awards and sick pay; fireman on disability; amounts determined by compensation, age, and length of service; eligible for retirement allowance.
Charles Garavaglia et ux. T.C. Memo. 2017-131 Sec. 6404; 6611; abatement of interest; interest on overpayments; not overpayment entitled to interest; payment as part of plea agreement; substantive vs. ministerial error.
Frances L. Rogers T.C. Memo. 2017-130 Sec. 6015; innocent spouse relief; res judicata; level of education; signed joint return; representation by counsel.
Lloyd Anthony Rajcoomar T.C. Memo. 2017-129 Sec. 61; 104; gross income definition; damage awards and sick pay; physical injury or sickness; disability-based discrimination.
Kenneth William Kasper T.C. Memo. 2017-128 Sec. 7623; expenses of detection of underpayments and fraud; jurisdiction; determination of claim; no proceeding initiated and no proceeds collected.
Ellis J. Salloum et ux. T.C. Memo. 2017-127 Sec. 162; 6662; 6664; transfer of funds constituted loan; obligation subject to a condition; loan forgiveness; work in medical field.
George Fakiris T.C. Memo. 2017-126 Sec. 170; 6662; charitable contributions; accuracy-related penalty; contribution of property; control retained after transfer; right to direct transfer.
Jeremy Ray Summers T.C. Memo. 2017-125 Sec. 72; early distribution penalty; 10% tax; alternate payee; qualified domestic relations order; QDRO; distribution directly to taxpayer.
Richard A. Canatella T.C. Memo. 2017-124 Sec. 446; methods of accounting; challenge of bank reconstruction method; failure to keep adequate books and records.
James A. Venuto T.C. Memo. 2017-123 Sec. 162; 163; 274; 6651; business expenses; interest; business expense substantiation; failure to file or pay; travel expenses; meals and entertainment; year of purchase of equipment; business purpose of expenses.
Greenteam Materials Recovery Facility PN, Greenwaste Recovery, Inc., Tax Matters Partner, et al. T.C. Memo. 2017-122 Sec. 1253; transfer of franchises, trademarks, and tradenames; service contracts as franchises; capital gain vs. ordinary income tax treatment.
Vladimir Roudakov T.C. Memo. 2017-121 Sec.6330; 6404; hearing before levy; abatement of interest; collection due process; installment agreement and tax lien; request for withdrawal of tax lien.
Kenton R. Fleming T.C. Memo. 2017-120 Sec. 6651; 6673; failure to file or pay; penalty for delay; substitute for return; premature assessments; frivolous arguments.
W. Zintl Construction, Inc. T.C. Memo. 2017-119 Sec. 6330; hearing before levy; collection due process; reasonable collection potential; going concern value; valuation of business; unpaid tax liability.
Jamie Ostrom T.C. Memo. 2017-118 Sec. 469; passive activity limitations; real estate professional; evidence and testimony inconsistent; material participation requirement; records improbable.
Willie Lewis et ux. T.C. Memo. 2017-117 Sec. 183; 274; 6662; 6664; not-for-profit activities; business expense substantiation; accuracy-related penalty; reasonable cause; hobby losses; ministry and book writing activities; gross income from activities; recordkeeping; documentation; knowledge of requirements.
Maren K. Conrad a.k.a. Maren K. Conrad-Mininger, Petitioner, and Jason E. Mininger, Intervenor T.C. Memo. 2017-116 Sec. 6015; 6662; innocent spouse relief; accuracy-related penalty; items attributable to petitioner; benefit from understatement; economic hardship; tax filings current.
Ten Twenty Six Investors, Douglas Oliver, Tax Matters Partner T.C. Memo. 2017-115 Sec. 170; charitable contributions; conservation easement; use restriction and conservation purpose not protected in perpetuity; facade easement; execution of deed.
Thomas E. Watts et ux. et al. T.C. Memo. 2017-114 Sec. 165; 741; 6662; 6664; losses; character of gain or loss on sale or exchange; accuracy-related penalty; reasonable cause; ordinary abandonment losses; abandonment loss on disposal of partnership interests; capital loss on disposal of partnership interest; creation of amortizable intangible; nature of agreement on disposal of interests.
Allen T. Stettner et ux. T.C. Memo. 2017-113 Sec. 183; 6662; not-for-profit activities; accuracy-related penalty; hobby losses; car racing activity; factors in favor of IRS.
Whistleblower 19860-15W T.C. Memo. 2017-112 Sec. 7623; expenses of deduction of underpayments and fraud; information provided before effective date of law.
Michael L. Devine, Jr. et ux. T.C. Memo. 2017-111 Sec. 104; 6662; 6664; damage awards and sick pay; accuracy-related penalty; reasonable cause; award for sexual harassment and pregnancy discrimination; no physical injury or sickness; Form 1099-MISC received; no advice from tax professional.
Larry Geneser T.C. Memo. 2017-110 Sec. 162; 163; 1402; 6651; 6654; business expenses; interest expense; self-employment tax; failure to file or pay; failure to pay estimated tax; independent contractor; termination payments; substitute for return; SFR; allocation of loan proceeds between business and personal expenses.
Nelly Mencias T.C. Memo. 2017-109 Sec. 6015; innocent spouse relief; not shown and did not sign return; receipt of refund; equitable relief.
James Awad T.C. Memo. 2017-108 Sec. 7623; expenses of deduction of underpayments and fraud; whistleblower; disclosure of foreign bank account; volutary disclosure; whistleblower's information not used.
Elizabeth A. Gardner T.C. Memo. 2017-107 Sec. 6330; 6673; hearing before levy; penalty for delay; collection due process; appeal pending for different period; failure to supply financial information; maintaining frivolous position.
Catherine Ann Riggins T.C. Memo. 2017-106 Sec. 6001; 6215; 6651; required records; assessment of deficiency found by Tax Court; failure to file or pay; return processed after IRS issued deficiency notice; evidence of deductions, credits, and filing status.
Cynthia Gonzalez T.C. Memo. 2017-105 Sec. 7623; expenses of deduction of underpayments and fraud; whistleblower; jurisdiction.
Robert Lippolis T.C. Memo. 2017-104 Sec. 7623; expenses of deduction of underpayments and fraud; whistleblower; less than $2 million in dispute.
Joseph Wages et ux. T.C. Memo. 2017-103 Sec. 111; 162; 274; tax benefit rule; business expenses; business expense substantiation; documentation; recordkeeping; Cohan rule.
Seminole Nursing Home, Inc. T.C. Memo. 2017-102 Sec. 6330; hearing before levy; collection due process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Paul S. Mudrich T.C. Memo. 2017-101 Sec. 71; 215; 6651; 6662; alimony; alimony; failure to file or pay; accuracy-related penalty; payment not consistent with divorce or separation agreement.
Carolyn F. Whitsett T.C. Memo. 2017-100 Sec. 6662; accuracy-related penalty; reliance on return preparer; preparer failed to file return.
Katrina E. Taylor et vir. T.C. Memo. 2017-99 Sec. 274; 6662; business expense substantiation; accuracy-related penalty; vehicle expenses; records not contemporaneous.
Western Hills Residental Care, Inc. T.C. Memo. 2017-98 Sec. 6330; 6343; hearing before levy; authority to release levy and return property; collection process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Hennessey Manor Nursing Home, Inc. T.C. Memo. 2017-97 Sec. 6330; hearing before levy; collection process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Silvercrest Manor Nursing Home, Inc. T.C. Memo. 2017-96 Sec. 6330; hearing before levy; collection process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Sulphur Manor, Inc. T.C. Memo. 2017-95 Sec. 6330; hearing before levy; collection process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Crescent Manor, Inc. T.C. Memo. 2017-94 Sec. 6330; hearing before levy; collection process; unpaid employment tax obligations; installment agreement rejected; economic hardship relief provision; liquidating assets; borrowing against assets.
Paul Morris McNally ut ux. T.C. Memo. 2017-93 Sec. 162; 170; 274; 469; 6662; business expenses; charitable contributions; business expense substantiation; passive activity losses; accuracy-related penalty; vehicle expenses; business purpose; substantiation; real estate professional.
Henry Langer et ux. T.C. Memo. 2017-92 Sec. 6663; fraud; fraudulent intent; concealment of income; burden of proof.
Joseph Chiarelli T.C. Memo. 2017-91 Sec. 6330; hearing before levy; collection due process; property transferred to child; levy sustained.
Azael D. Perales T.C. Memo. 2017-90 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; action by IRS; identification of federal tax issue.
Chester George Durda T.C. Memo. 2017-89 Sec. 6330; hearing before levy; collection due process; current not collectible (CNC) status; withdrawal of levy.
Christina M. Fitzpatrick T.C. Memo. 2017-88 Sec. 7430; attorney's fees; prevailing party; recovery of costs; statutory rate; no special factors for additional costs.
Jeffrey A. Spinner et ux. T.C. Memo. 2017-87 Sec. 6330; hearing before levy; collection due process; failure to appear at hearing; notice of hearing.
George E. Timmins T.C. Memo. 2017-86 Sec. 85; 6673; unemployment compensation; penalty for delay; Form 1099-G; frivolous arguments.
Charles O. Yambo T.C. Memo. 2017-85 Sec. 6320; 6330; hearing before filing lien notice; hearing before levy; collection due process; failure to provide financial information.
Neil L. Whitesell et ux. T.C. Memo. 2017-84 Sec. 6501; 7122; limitations on collection and assessment; offer-in-compromise; how period of assessment expiration is determined; income from S corporation; whether or not offer-in-compromise in effect.
Leroy Muncy T.C. Memo. 2017-83 Sec. 6201; 6213; 6651; 6654; 6673; assessment authority; restrictions applicable to deficiencies, petitions to Tax Court; failure to file or pay; failure to pay estimated tax; damages for delay; tax-avoidance scheme; restitution and effect on deficiencies; criminal vs. civil actions; fraudulent failure to file; frivolous litigation.
Edward Daniel T.C. Memo. 2017-82 Sec. 6330; hearing before levy; collection due process; failure to file tax returns; not in compliance with estimated taxes; failure to submit requested financial information.
Xing F. Wang and Kathleen P. Lee T.C. Memo. 2017-81 Sec. 48D; 50; 167; 263; 280A; 442; 1212; 1402; 6662; 6664; qualifying therapeutic discovery project credit; recapture of credits; depreciation; capital expenditures; business use of home; change of annual accounting period; capital loss carryovers; self-employment tax; accuracy-related penalty; reasonable cause; grant reduces expenditures qualifying for credit; tax basis for depreciation; substantiation of long-term capital loss.
Mae Izzedin Asad, Petitioner, and Sam Akel, Intervenor T.C. Memo. 2017-80 Sec. 6015; innocent spouse relief; former spouses entitled to joint relief from each other; losses on rental properties; issue in divorce agreement; IRS consent needed.
Barry Leonard Bulakites T.C. Memo. 2017-79 Sec. 71; 162; 163; 172; 215; 6662; 6664; alimony; business expenses; interest expense; net operating loss; alimony; accuracy-related penalty; reasonable cause; oral modification of separation instrument; detailed statement of net operating loss; proof of interest paid; loan documents.
Kenneth D. Humphrey T.C. Memo. 2017-78 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; reimbursement by employer; expense relationship to employment.
Estate of Hung-Liang Lynn Lin, Deceased, Jeffrey S. Lin, Administrator T.C. Memo. 2017-77 Sec. 408; 6662; Individual Retirement Account; accuracy-related penalty; distribution from IRA; gross income; funds rolled over.
Christopher S. Harrell Sr. et ux T.C. Memo. 2017-76 Sec. 72; 101; 262; early distribution; certain death benefits; personal expenses; investment in annuity contract; proof of after-tax contributions; funeral and estate administration expenses.
Panagiota Pam Sotiropoulos T.C. Memo. 2017-75 Sec. 905; applicable rules foreign tax credit; U.S. citizen working in U.K.; overpayments and refunds of withheld U.K. taxes; reduction of foreign tax credit; ultimate repayment of refunded U.K. taxes.
Christopher R. Cooke T.C. Memo. 2017-74 Sec. 280A; 6662; 6664; disallowance of losses in connection with dwelling unit; accuracy-related penalty; reasonable cause; use of property more than 14 days in tax year; bed and breakfast; 50% interest in LLC; days spent working on property; diary or log; specific activities; time spent.
Eddie Borna et ux. T.C. Memo. 2017-73 Sec. 61; 446; 483; 6662; gross income definition; methods of accounting; interest on deferred payments; accuracy-related penalty; reconstruction of income; bank deposits method; capital gains and losses; deduction for basis and sale expenses; unstated interest on notes.
Danielle Jan Bates et vir T.C. Memo. 2017-72 Sec. 104; 6662; damage awards and sick pay; accuracy-related penalty; emotional distress; discrimination and wrongful discharge allegations.
Damon Aaron Redfield T.C. Memo. 2017-71 Sec. 911; foreign earned income exclusion; failure to make timely election; late filed return; substitute for return; Form 2555.
Joel E. Wainwright, Keerti Varmaa, Next Friend T.C. Memo. 2017-70 Sec. 48; 163; 165; 167; 170; 6501; 6662; 6664; residential energy credit; interest; losses; depreciation; charitable contributions; limitations on assessment and collection; accuracy-related penalty; reasonable cause; substantiation of energy credit; type of windows; where installed; equitable interest in property for mortgage; benefits and burdens of ownership; substantiation of casualty loss; reimbursement by insurance; business use of property for depreciation; notice of deficiency issued within three years of filing of return.
Larry E. Austin et ux.; Estate of Arthur E.Kechijian, Deceased et al. T.C. Memo. 2017-69 Sec. 83; 6662; property transferred for performance of services; accuracy-related penalty; restricted shares; substantial risk of forfeiture; ESOP; control of stock; S corporation.
Patricia S. Windham T.C. Memo. 2017-68 Sec. 67; 162; 212; 274; 469; 6662; 6664; 2-percent floor; business expenses; expenses for the production of income; business expense substantiation; passive activity losses; accuracy-related penalty; reasonable cause; unreimbursed business expense; car and truck expenses; cell phone; Cohan rule; business purpose for meal; real estate professional.
Sean M. Murray T.C. Memo. 2017-67 Sec. 72; 6651; 6654; 6673; early distribution; failure to file or pay; failure to pay estimated tax; penalty for delay; frivolous arguments; prolonging Tax Court proceedings.
Brenda Taft T.C. Memo. 2017-66 Sec. 6015; innocent spouse relief; financial independence; taxpayer's signature; no significant benefit.
Zane W. Penley et ux. T.C. Memo. 2017-65 Sec. 469; 6662; passive activity losses; accuracy-related penalty; real estate professional; time spent on real estate; log not credible.
Shawn Darren Allen T.C. Memo. 2017-64 Sec. 6330; hearing before levy; collection due process; partial-pay installment agreement; upfront payment; estimated tax obligations.
Lisa F. Wilson T.C. Memo. 2017-63 Sec. 6015; innocent spouse relief; knowledge of understatement; equitable relief; economic hardship.
Vincent J. Castigliola et ux. T.C. Memo. 2017-62 Sec. 1402; 6662; 6664; net earnings from self-employment; accuracy-related penalty; reasonable cause; members of professional LLC; member-managed; income from the LLC subject to self-employment tax; reliance on professional.
Rupert E. Phillips et ux. T.C. Memo. 2017-61 Sec. 1366; 6662; 6664; pass-through items to shareholders; accuracy-related penalty; reasonable cause; debt basis in S corporation; guaranteed loans; economic outlay; deficiency judgments for guaranteed loans.
Denise Lloyd T.C. Memo. 2017-60 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; doubt as to collectibility; reasonable collection potential analyzed; financial information.
Veretta Rice Yancey T.C. Memo. 2017-59 Sec. 6015; innocent spouse relief; knowledge of gambling activity generating income; preparation of returns.
Ted Lawrence Williams T.C. Memo. 2017-58 Sec. 6330; 6673; hearing before levy; penalty for delay; collection due process; frivolous arguments; last known address.
Bradley A. Ballard et ux. T.C. Memo. 2017-57 Sec. 61; 162; 446; 6651; 6663; gross income definition; business expenses; methods of accounting; failure to file or pay; civil fraud; unreported income; income reconstruction; bank deposits method; badges of fraud; substantiation; documentation.
Ivan Rives T.C. Memo. 2017-56 Sec. 6330; hearing before levy; collection due process; appeals officer verification of mailing of notice of deficiency; evidence established proper mailing.
Caiping Zang and Tao Liu T.C. Memo. 2017-55 Sec. 61; 6662; 6664; gross income definition; accuracy-related penalty; reasonable cause; underreported wage income; rental income; gambling winnings; income re reconstruction; specific items method; promissory notes; intention to repay loan; enforce repayment.
Daniel E. Larkin et ux. T.C. Memo. 2017-54 Sec. 162; 163; 164; 165; 170; 212; 262; 274; 904; 911; 1402; 6651; 6662; 6664; business expenses; interest, taxes, losses, charitable contributions; expenses for the production of income; personal expenses; business expense substantiation; limitations on credit; foreign earned income exclusion; net earnings from self-employment; failure to file or pay; accuracy-related penalty; reasonable cause; home office; computer; rental expenses; contributions to pension plan; K-1 earned income; recordkeeping; documentation; substantiation of basis in property; casualty loss; foreign taxes creditable against U.S. Taxes.
Albert Okorogu et ux. T.C. Memo. 2017-53 Sec. 61; 85; 6015; 6662; 6664; gross income definition; unemployment compensation; innocent spouse relief; accuracy-related penalty; reasonable cause; cancellation of debt; Form 1099-C; emotional and physical abuse of spouse; restriction to financial information by spouse; equitable relief.
Leif D. Rozin T.C. Memo. 2017-52 Sec. 6201; 6211; 6213; assessment authority; deficiency definition; restricts applicable to deficiencies; restitution payments; deficiency not yet assessed; reduction of liability.
Home Team Transition Management T.C. Memo. 2017-51 Sec. 162; business expenses; management services provided by related entity; ordinary, necessary and reasonable payments; reasonable compensation; evidence of management services.
Linday Manor Nursing Home, Inc. T.C. Memo. 2017-50 Sec. 6330; hearing before levy; collection due process; proposed installment agreement rejected; sufficient assets to fully pay liability; not in compliance with employment tax obligations; economic hardship; corporations.
Saeid Zolghadr and Mandana Zolghadr T.C. Memo. 2017-49 Sec. 61; 162; 163; 274; 446; 6651; 6662; 6664; gross income definition; business expenses; interest expense; business expense substantiation; methods of accounting; failure to file or pay; accuracy-related penalty; reasonable; underreported business income; reconstruction of income; bank deposits method; documentation; recordkeeping; relationship of expenses to business; late filing; reliance on tax professional.
Muhieddin A. Ghazawi et ux. T.C. Memo. 2017-48 Sec. 61; 162; 163; 446; 1366; 6662; 6664; gross income definition; business expenses; interest deduction; methods of accounting; pass-through items to shareholders; accuracy-related penalty; reasonable cause; home mortgage interest; unreported income; income reconstruction; bank deposits method; substantiation of cost of goods sold; reliance on tax professional.
Rafael Martinez T.C. Memo. 2017-47 Sec. 6330; hearing before levy; collection due process; some of liabilities based on substitute returns; self-assessed tax on return; failure to submit documentation for offer in compromise; compliance.
Patrick Bitter, Jr. T.C. Memo. 2017-46 Sec. 6330; hearing before levy; collection due process; raising of underlying liability; tax shelter disclosure penalty; collection alternative not requested.
Estate of Charles Konkus, Deceased, Linda Collins, Administrator T.C. Memo. 2017-45 Sec. 6330; hearing before levy; collection due process; offer-in-compromise; tax shelter promoter penalties; doubt as to collectibility.
Dale Grimm T.C. Memo. 2017-44 Sec. 7502; timely mailing as timely filing; U.S. Postal Service postmark absent; late filed petition.
Michael Howard Dalton T.C. Memo. 2017-43 Sec. 1363; 6330; hearing before levy; collection due process; offer-in-compromise; doubt as to liability; collection alternatives; incorrect K-1.
Luczaj and Associates et al. T.C. Memo. 2017-42 Sec. 162; 170; 262; 274; 280A; 316; 6662; 6664; business expenses; charitable contributions; personal and living expenses; business expense substantiation; disallowance of expenses in relation to dwelling unit; dividend defined; accuracy-related penalty; reasonable cause; car and truck expenses; business use of vehicles; meals and entertainment expenses; expenses attributable to personal residence; substantiation of contributions; constructive dividend of corporation; personal expenses.
Steven L. Ertelt T.C. Memo. 2017-41 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; notice of mailing of deficiency notice by IRS; issue of underlying liabilities; last known address.
Estate of Eva Franzen Kollsman, Deceased, Jeffrey Hyland, Executor T.C. Memo. 2017-40 Sec. 2013; definition of gross estate; valuation of paintings; discount for condition; estate's expert opinion rejected; comparable works market value; valuation determined by court.
Joanne C. Ruddy et vir T.C. Memo. 2017-39 Sec. 6330; hearing before levy; collection due process; proper mailing of deficiency notices; period of limitations; last known address; proof of mailing by IRS.
Gary J. Kauffman T.C. Memo. 2017-38 Sec. 162; 163; 6662; 6664; business expenses; interest expenses; accuracy-related penalty; reasonable cause; payments to related entity; ordinary and necessary business expenses; home mortgage interest; home equity cap; proof of improvement expenses; substantiation; documentation.
Karson C. Kaebel T.C. Memo. 2017-37 Sec. 6630; hearing before levy; collection due process; mailing of notice; last known address; challenge of underlying tax liability.
Jason M. Scheurer T.C. Memo. 2017-36 Sec. 166; 704; bad debts; partner's distributive share; proof of advance of funds; substantiation of partnership expenses; share of losses; payment of another's expenses.
Charles D. Shaffran, Sr. T.C. Memo. 2017-35 Sec. 6672; failure to collect and pay over taxes; trust fund recovery penalty; TFRP; responsible person; control over business affairs.
Mohammad M. Zarrinnegar et ux. T.C. Memo. 2017-34 Sec. 162; 469; 6662; 6664; business expenses; passive activity losses; accuracy-related penalty; reasonable cause; expense substantiation; Cohan rule; meals and entertainment; items purchased at grocery stores; relationship to business; vague testimony; real estate professional; credible testimony and log.
Elias Olson et ux. T.C. Memo. 2017-33 Sec. 61; 104; 6320; 6330; gross income definition; damage awards and sick pay; hearing before filing lien notice; hearing before levy; collection due process; worker's compensation-type payments; pension related to disability; pension taxable.
David W.Schieber et ux. T.C. Memo. 2017-32 Sec. 108; cancellation of debt income; exclusion of forgiven debt to extent of insolvency; inability to convert interest in defined benefit pension into a lump-sum cash amount; pension not an asset.
Allyn B. Smaaland et ux. T.C. Memo. 2017-31 Sec. 6015; innocent spouse relief; knowledge and/or involvement in transactions resulting in deficiency; failure to report income; knowledge of omitted income.
Peter William Moss T.C. Memo. 2017-30 Sec. 151; 6012; 6013; 6042; personal exemptions; required return; joint returns; authority to make refunds; separate return of spouse; not entitled to file married joint; capacity of spouse to file own return; taxpayer acting as agent; credit of overpayment against tax liability.
Grisel A. Smyth T.C. Memo. 2017-29 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependent definition; grandchildren not qualifying children; children also claimed by parents; tie-breaker rule; release of claim of dependency; amended return not properly filed with IRS.
Ronald E. Byers T.C. Memo. 2017-28 Sec.6320; 6330; 6673; hearing before filing lien notice; hearing before levy; penalty for delay; collection due process; collection alternative not requested; financial information not provided.
John C. Noyes T.C. Memo. 2017-27 Sec. 6330; hearing before levy; collection due process; mailing of notices of deficiency; reasonable care by settlement officer.

Basic Engineering, Inc. T.C. Memo. 2017-26 Sec. 460; 6662; 6664; long-term contracts; accuracy-related penalty; reasonable cause; completed contract method; reasonably expected to complete contract in two years; reliance on tax professional.
Estate of Lillian Beckenfeld, Deceased, Ronald Beckenfeld, Trustee T.C. Memo. 2017-25 Sec. 6324; liens for estate and gift taxes; intent to levy; deceased donor's gift tax liability; late-filing, late-payment penalties.
William Namen T.C. Memo. 2017-24 Sec. 705; 6651; basis of partnership interest; failure to file or pay; reasonable cause; ability to take losses; liability on loans to partnership; documentation; substantiation; share of partnership losses; adjustments to basis.
Vincent E. Craven, Jr. et ux. T.C. Memo. 2017-23 Sec. 6330; hearing before levy; collection due process; collection alternative denied; failure to provide requested information.
Kevin Cheves et ux. T.C. Memo. 2017-22 Sec. 61; 72; 408; 6662; 6664; gross income definition; early distributions; individual retirement accounts; accuracy-related penalty; reasonable cause; no economic hardship exception to early distribution penalty.
Edward S. Flume T.C. Memo. 2017-21 Sec. 6038; 6679; information reporting for foreign corporations and partnerships; failure to file returns for foreign corporations and partnerships; penalties; Form 5471; Mexican corporations; controlled foreign corporation; CFC.
Scott Kimrey Goldsmith T.C. Memo. 2017-20 Sec. 61; 108; 162; 1366; 6651; gross income definition; cancellation of debt income; business expenses; pass-through items to shareholders; failure to file or pay; basis in S corporation; costs associated with loan personal.
Christian Chukwuemeka Ibeagwa T.C. Memo. 2017-19 Sec. 34; fuel tax credit; fuel purchased for nontaxable purpose; proof of purchase of fuel.
Philip S. Brown et ux. T.C. Memo. 2017-18 Sec. 162; trade or business expenses; ordinary and necessary; S corporation; administrative dissolution; corporation not in existence; deduction disallowed.
Stewart Thomas Oatman et ux. T.C. Memo. 2017-17 Sec. 162; 170; 274; 469; 6662; 6664; business expenses; charitable contributions; business expense substantiation; passive activity losses; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; recordkeeping; documentation; reimbursement policy; taxpayers' testimony insufficient for charitable deduction.
Stephen P. Hardy et ux. T.C. Memo. 2017-16 Sec. 469; passive activity losses; interest in property rented to active business treated as passive; business purpose for renting space in owned property; minority interest; participation in property's operation; grouping of taxpayer's activities.
Neil S. Schuster T.C. Memo. 2017-15 Sec. 6502; 7405; collection after assessment; recovery of erroneous refunds; erroneous credit to taxpayer's account; credit transfer; application of overpayment.
Silvia Santana, et al. T.C. Memo. 2017-14 Sec. 6330; 6404; 6651; hearing before levy; abatement of interest; failure to file or pay; collection due process; failure to offer collection alternatives; failure to provide financial information; consequence of IRS ministerial error.
Tyree Phillips T.C. Memo. 2017-13 Sec. 6330; hearing before levy; collection due process; collection alternatives; delinquent returns.
Pazzo Pazzo, Inc. T.C. Memo. 2017-12 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; failure to meet IRS requests; IRS motion to permit levy denied.
Estate of Ruben A. Myers, Deceased, Ken Norton, Executor T.C. Memo. 2017-11 Sec. 6324; special liens for estate and gift taxes; right of collection due process hearing; delinquent installment payments; 10-year period to collect tax.
Yvonne A. Williams T.C. Memo. 2017-10 Sec. 6511; limitations on credit or refund; equitable relief; waiver of limitations period.
New Millennium Trading, LLC, et al. T.C. Memo. 2017-9 Sec. 6231; 6662; 6664; notice of proceedings and adjustment; accuracy-related penalty; reasonable cause; Son-of-Boss transaction; tax shelter variant; final partnership administrative adjustment; FPAA; spread transactions.
Lois Brodmerkle et vir T.C. Memo. 2017-8 Sec. 162; 172; 6651; 6662; 6664; business expenses; net operating losses; failure to file or pay; accuracy-related penalty; reasonable cause; recordkeeping; documentation; substantiation; documentation for claimed income.
Isidro Garza, Jr. et ux. T.C. Memo. 2017-7 Sec. 6663; fraud; guilty plea for tax evasion; estoppel; civil fraud penalty.
Ann McKinney T.C. Memo. 2017-6 Sec. 61; 104; gross income definition; damage awards and sick pay; employment discrimination.
Brian E. Harriss T.C. Memo. 2017-5 Sec. 61; 72; 408; 6651; 6662; 6664; 6673; gross income definition; early distribution; individual retirement account; failure to file or pay; accuracy-related penalty; reasonable cause; damages for delay; IRA; exception to penalty; distribution from IRA taxable; wages taxable; frivolous arguments.
Michael Lombardi T.C. Memo. 2017-4 Sec. 162; 274; 6662; 6664; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; recordkeeping; meals and entertainment; required documentation.
Candace Elaine T.C. Memo. 2017-3 Sec. 72; 6662; 6664; early distribution; accuracy-related penalty; reasonable cause; financial hardship; exceptions; documentation; prior IRS audit no change.
Barry John Sullivan T.C. Memo. 2017-2 Sec. 61; 6213; 6651; 6662; 6664; gross income definition; jurisdiction; failure to file or pay; accuracy-related penalty; reasonable cause; wages and annuity income; credit under Sec. 31; unsigned return; reasonable cause; Forms 4852 attached.
John M. Sensenig et ux. T.C. Memo. 2017-1 Sec. 166; 385; 6662; bad debts; debt vs. equity; accuracy-related penalty; S corporation; bad-debt deduction; advances to other entities; evidence of debt; treatment by debtor; documentation.

 

Summary Opinions

Dmitriy Shvetsov T.C. Summary Opinion 2017-89 Sec. 2; 32; 152; head-of-household status; earned income tax credit; dependent definition; qualifying child for more than one half of tax year.
J. Drew Koester T.C. Summary Opinion 2017-88 Sec. 71; 215; alimony; alimony; bonus payment not alimony; payment not conditioned on death of ex-spouse; qualification as alimony.
David W. Stapleton and Melinda Stapleton T.C. Summary Opinion 2017-87 Sec. 71; 1041; alimony; transfers of property between spouses or incident to divorce; loss; sale of property to former spouse incident to divorce; responsibility for property until sold.
Andrey Andreyevich Dovzhenok T.C. Summary Opinion 2017-86 Sec. 61; 894; gross income definition; income affected by treaty; Russian graduate student; stipends as research assistant; stipends as compensation for services; W-2.
Matthew Eric Baham et ux. T.C. Summary Opinion 2017-85 Sec. 162; 195; 262; 6662; 6664; business expenses; start-up expenses; personal living expenses; accuracy-related penalty; reasonable cause; substantiation; documentation; business vs. personal expense.
Victoria L. Duket T.C. Summary Opinion 2017-84 Sec. 162; 274; 6651; 6662; business expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; documentation; recordkeeping; Cohan rule; car and truck expenses; log or diary.
Wesley G. Fleming and Jeana L. Thompson; Charlotte L. Thompson T.C. Summary Opinion 2017-83 Sec. 162; 170; 6662; 6664; business expenses; charitable contributions; accuracy-related penalty; reasonable cause; cost of goods sold; substantiation; documentation; recordkeeping; Cohan rule; contemporaneous written acknowledgments; charitable deduction for trip; no significant element of personal pleasure.
Kelly Butler T.C. Summary Opinion 2017-82 Sec. 86; 6013; 6330; Social Security benefits; joint returns; hearing before levy; collection due process; change in filing status to married filing jointly from married separate; social security taxable in year received.
Ann Zollinger T.C. Summary Opinion 2017-81 Sec. 162; business expenses; repayment of loan principal not deductible; amount not included in income.
Samuel Scott Beckey et ux. T.C. Summary Opinion 2017-80 Sec. 162; 217; 274; 6662; business expenses; moving expenses; business expense substantiation; accuracy-related penalty; unreimbursed employee business expenses; Cohan rule; failure to seek reimbursement from employer; car log; documentation; recordkeeping.
Paul Peter Partyka et ux. T.C. Summary Opinion 2017-79 Sec. 165; 6662; 6664; losses; accuracy-related penalty; reasonable cause; theft loss; year loss allowable; supporting documentation for loss; fair market value; loss allowed in part; reliance on professional advice.
Raymond Ochoa T.C. Summary Opinion 2017-78 Sec. 2; 24; 25A; 32; 152; head of household; child tax credit; hope and lifetime learning credit; earned income credit; dependent definition; tie-breaker rules.
Eric Alan Harris T.C. Summary Opinion 2017-77 Sec. 6015; innocent spouse relief; offer-in-compromise by spouse; streamlined relief; married to spouse; equitable relief.
Joshua Brandon Tiller T.C. Summary Opinion 2017-76 Sec. 67; 162; 262; 274; 6662; 6664; 2 percent floor on miscellaneous deductions; business expenses; personal and living expenses; business expense substantiation; accuracy-related penalty; reasonable cause; vehicle expenses; home to worksite travel.
David L. Jones T.C. Summary Opinion 2017-75 Sec. 6330; hearing before levy; collection due process; not in compliance with tax obligations; "last chance" letter.
Edward Collins T.C. Summary Opinion 2017-74 Sec. 61; 104; gross income definition; damage awards and sick pay; emotional distress vs. physical injury and sickness; wording of complaint.
Michael Lee Martin et ux. T.C. Summary Opinion 2017-73 Sec. 25A; American Opportunity Credit; qualification; at least half-time student.
Kevin C. Harris et ux. T.C. Summary Opinion 2017-72 Sec. 408; 6404; 6503; individual retirement accounts; abatements; suspension of limitations period; IRAs; interest abatement.
Gary Patrick Johnson T.C. Summary Opinion 2017-71 Sec. 62; adjusted gross income defined; employee expense reimbursements; per diem allowances; not accountable plan.
Rachelle Edanna Michaels et vir T.C. Summary Opinion 2017-70 Sec. 61; gross income definition; unreported wages; Form W-2.
Abdiwali Suldan Mohamed T.C. Summary Opinion 2017-69 Sec. 6330; 6695; 6751; hearing before levy; preparer penalties; procedural requirements; hearing before levy; earned income tax credit due deligence requirement.
Timothy C. Roeckel T.C. Summary Opinion 2017-68 Sec. 7430; attorney's fees; litigation costs; IRS position substantially justified; IRS evidence.
Randall L. Grago T.C. Summary Opinion 2017-67 Sec. 162; 183; business expenses; not-for-profit activities; hobby losses; factors weighed.
Kurt Hickam et ux. T.C. Summary Opinion 2017-66 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; real estate professional; mortgage banking not real estate trade or business; time logs insufficient.
Stephen B. Howard T.C. Summary Opinion 2017-65 Sec. 162; 274; 6662; 6665; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; reimbursement by employer; recordkeeping; documentation; reliance on return preparer; information provided CPA.
Wilfred Omoloh T.C. Summary Opinion 2017-64 Sec. 72; 6662; early distribution; accuracy-related penalty; 10-percent tax; reliance on records.
Matthew Bell T.C. Summary Opinion 2017-63 Sec. 6662; accuracy-related penalty; reliance on return preparer; good faith; sufficient efforts.
Alan Gregory Woolsey et ux. T.C. Summary Opinion 2017-62 Sec. 24; 151; 152; 6662; 6664; child tax credit; personal exemption; dependent definition; accuracy-related penalty; reasonable cause; daughter not qualifying relative; daughter in common law marriage; Texas law; tie breaker rules.
Charles Edward Fagan T.C. Summary Opinion 2017-61 6330; hearing before levy; collection due process; misapplied payments; payments to be applied to specific liabilities; not properly considered overpayments.
Ivan Levine T.C. Summary Opinion 2017-60 Sec. 162; 274; 280A; 6662; business expenses; business expense substantiation; business use of home; accuracy-related penalty; home office; vehicle expenses; legal and professional expenses; personal vs. business use; proof of payment.
Louis M. Gachett T.C. Summary Opinion 2017-59 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependent definition; qualifying child; principal place of abode; qualifying relaive; more than one-half of support.
Michael Wooten et ux. T.C. Summary Opinion 2017-58 Sec. 162; business expenses; unreimbursed employee business expenses; travel to normal worksite; meals; plumber.
Gregory J. Gowen T.C. Summary Opinion 2017-57 Sec. 72; 6662; early distribution penalty; accuracy-related penalty; loan from qualified plan; failure to make payments on time; deemed distribution; cure period.
Samuel Joseph Carrick T.C. Summary Opinion 2017-56 Sec. 195; start-up costs; business expenses not deductible; carrying on a trade or business; preparatory work.
Atef Fahmey Isaac T.C. Summary Opinion 2017-55 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; failure to compute alternative minimum tax, net investment income tax; inclusion of state refund.
Robert George Welemin et ux. T.C. Summary Opinion 2017-54 Sec. 61; 119; 6662; 6664; gross income definition; meals or lodging furnished for convenience of employer; accuracy-related penalty; reasonable cause; free rent for services provided to landlord; condition of employment; not employee of landlord.
Mark S. Siegel T.C. Summary Opinion 2017-53 Sec. 6651; 6654; 6673; failure to file or pay; failure to pay estimated tax; penalty for delay; tax protestor; frivolous argument.
Victor A. Edwards T.C. Summary Opinion 2017-52 Sec. 6013; 6662; 6664; joint returns; accuracy-related penalty; reasonable cause; spouse agreement to file joint return; facts; past practice of filing joint return.
Arthur Dulik, Jr. et ux. T.C. Summary Opinion 2017-51 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; legal fees; not ordinary and necessary business expense; miscellaneous itemized deduction; renegotiation of severance agreement.
Carol Sue Walker et vir T.C. Summary Opinion 2017-50 Sec. 36B; premium tax credit; advance payment; excess household income; MAGI.
Liudmela Oksana Maciujec T.C. Summary Opinion 2017-49 Sec. 104; 6662; 6664; damage awards and sick pay; accuracy-related penalty; reasonable cause; emotional distress from emplopyment; settlement agreement; reason for compensation.
Gary Lee McIntree T.C. Summary Opinion 2017-48 Sec. 71; alimony deduction; property settlement vs. alimony; ambiguity in divorce decree; credible witness; upfront payment.
Victor Emmanuel Metzger T.C. Summary Opinion 2017-47 Sec. 6330; hearing before levy; collection due process; collection alternative; failure to submit financial information; not current with tax returns.
Michel K. Petree a.k.a. Michel K. Swanson T.C. Summary Opinion 2017-46 Sec. 6015; innocent spouse relief; knowledge of liabilities; equitable relief; reason to know; factors weighed.
Joanna Klubo-Gwiezdzinska T.C. Summary Opinion 2017-45 Sec. 861; income from sources within the U.S.; U.S.-Poland income tax treaty; exclusion of wages as student or teacher; employment as doctor.
Timothy John Crissey et ux. T.C. Summary Opinion 2017-44 Sec. 162; business expenses; day trading as trade or business; deductions denied for lack of income from consulting activity.
Richard Lee Fann et ux. T.C. Summary Opinion 2017-43 Sec. 72; 6662; 6664; early distribution penalty; accuracy-related penalty; reasonable cause; financial hardship; medical expense threshold.
Adolph Martinez, Jr. et ux. T.C. Summary Opinion 2017-42 Sec. 162; 170; 274; business expenses; charitable contributions; business expense substantiation; unreimbursed employee business expenses; recordkeeping; documentation; unreimbursed volunteer expenses; qualified Sec. 501(c)(3) organization.
Eric Zudak T.C. Summary Opinion 2017-41 Sec. 162; 183; 6662; 6664; business expenses; not-for-profit activities; accuracy-related penalty; reasonable cause; hobby losses; factors weighed.
Alfred H. Shum T.C. Summary Opinion 2017-40 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liability; failure to offer collection alternative.
Reza Zia-Ahmadi et ux. T.C. Summary Opinion 2017-39 Sec. 11; 162; 163; 167; 262; 274; 316; 448; 731; 1402; 6662; 6664; tax rate on corporations; business expenses; interest expense; depreciation; personal expenses; business expense substantiation; dividend defined; limitation on use of cash method; gain or loss on partnership distributions; net earnings from self employment; accuracy-related penalty; reasonable cause; payment of personal expenses by partnership; constructive dividends; personal service corporation; 35-percent tax rate; loan to shareholders; respecting separate entities; lease payments to related entity; ownership of depreciated property.
Alan David Snow T.C. Summary Opinion 2017-38 Sec. 6330; hearing before levy; collection due process; installment agreement rejected; not in compliance with tax obligations.
Michael E. Nordloh et ux. T.C. Summary Opinion 2017-37 Sec. 61; 6662; gross income definition; accuracy-related penalty; lump-sum social security payment; repayment of amount in following year; claim of right; reliance on professional.
Kent E. Keeter T.C. Summary Opinion 2017-36 Sec. 61; 104; gross income definition; damage awards and sick pay; military disability retirement income; injury or sickness from active service in armed forces; finding of disability.
Mary T. Kahmann et vir T.C. Summary Opinion 2017-35 Sec. 61; 446; 6662; gross income definition; methods of accounting; accuracy-related penalty; Forms 1099-K; reconstruction of income; bank deposits method.
Joseph Palisi et ux. T.C. Summary Opinion 2017-34 Sec. 61; 446; 6662; 6664; gross income definition; methods of accounting; accuracy-related penalty; reasonable cause; reconstruction of income; bank deposits method; unreported income.
Paul Niski T.C. Summary Opinion 2017-33 Sec. 6330; 6511; 6601; 6651; 6654; hearing before levy; limitations on credit or refund; interest on underpayment; failure to file or pay; failure to pay estimated tax; collection due process; review by SO.
Jagtar Singh Khinda T.C. Summary Opinion 2017-32 Sec. 162; 163; 164; 274; 6662; business expenses; interest; taxe; business expense substantiation; accuracy-related penalty; meal and entertainment expenses; qualified residence interest; unreimbursed employee business expenses.
Sharon M. Nielsen et vir T.C. Summary Opinion 2017-31 Sec. 167; depreciation; land vs. land improvements; allocation of basis to land and buildings.
Trudy S. Reed T.C. Summary Opinion 2017-30 Sec. 108; cancellation of debt income; proof of insolvency; access to Thrift Savings account for medical bills.
Edgar David Brown T.C. Summary Opinion 2017-29 Sec. 162; 170; 212; 274; 280A; 6651; 6662; 6664; business expenses; charitable contributions; charitable contributions; expenses for the production of income; business expense substantiation; disallowance of expenses in connection with dwelling unit; failure to file or pay; accuracy-related penalty; reasonable cause; regular and exclusive use of home for business; requirement of home office by employer; reimbursement of employee business expenses; business purpose of expenses.
Agwu U. Okiyi et ux. T.C. Summary Opinion 2017-28 Sec. 162; 170; 274; 6662; 6664; business expenses; charitable contributions; business expense substantiation; accuracy-related penalty; reasonable cause; contemporaneous written acknowledgment for charitable contribution; documentation; recordkeeping; employee business expenses; eligible for reimbursement.
Jason M. Roach T.C. Summary Opinion 2017-27 Sec. 24; 152; 6662; child tax credit; dependent definition; accuracy-related penalty; additional child tax credit; qualifying relative; lived with taxpayer more than one-half of year; support test; Form 8332.
Megan Zhao Creigh et vir T.C. Summary Opinion 2017-26 Sec. 162; 6662; 6664; business expenses; accuracy-related penalty; reasonable cause; education expenses; MBA; qualification in new trade or business; car and truck expenses for travel to classes; reliance on tax professional.
Dreck Spurlock Wilson T.C. Summary Opinion 2017-25 Sec. 162; 280A; 6662; 6664; business expenses; home office; accuracy-related penalty; reasonable cause; legal and professional expenses; portion of home used exclusively for business.
Gregory Alan Brown T.C. Summary Opinion 2017-24 Sec. 2; 163; 316; head of household; mortgage interest; dividends; mortgage payment by corporation; married at close of tax year.
William A. Alexander, Jr. et ux. T.C. Summary Opinion 2017-23 Sec. 61; 86; 6662; gross income definition; social security benefits; accuracy-related penalty; gift vs. income; compensation.
Adrian Corey Jenkins T.C. Summary Opinion 2017-22 Sec. 2; 24; 32; 152; head of household; child tax credit; earned income credit; dependent definition; qualifying relative; qualifying child; lived with taxpayer for more than one-half of the year.
Windy W. Harris T.C. Summary Opinion 2017-21 Sec. 6015; innocent spouse relief; loss from not-for-profit activity; actual knowledge of facts.
Brandi R. Mccutcheon-Cox T.C. Summary Opinion 2017-20 Sec. 24; 152; child care credit; dependent definition; conditional release of exemption; custodial parent; Form 8332 not signed.
Pardeep Singh T.C. Summary Opinion 2017-19 Sec. 163; 461; 6662; 6664; interest; taxable year of deduction; accuracy-related penalty; reasonable cause; mortgage points; points on purchase or improvement loan.
Walter Cancel T.C. Summary Opinion 2017-18 Tax Court Rule 123; failure to prosecute; taxpayer failed to cooperate with the IRS in preparing case; failure to respond to Tax Court's orders.
Christopher B. Anderson et ux. T.C. Summary Opinion 2017-17 Sec. 217; moving expenses; 39-week requirement; time employment started.
Rita Lopez T.C. Summary Opinion 2017-16 Sec. 24; 32; additional child credit; earned income credit; proof of income; self-employed; client statements.
Doris Gaines et vir T.C. Summary Opinion 2017-15 Sec. 162; 170; 274; 6662; 6664; business expenses; charitable contributions; business expense substantiation; accuracy-related penalty; reasonable cause; vehicle expense; mileage logs; valuation of items donated; information pertaining to property donated.
John Edward Rapp et ux. T.C. Summary Opinion 2017-14 Sec. 469; passive activity losses; real estate professional; documentation of time spent in real estate; time in activity.
Samuel S. Beckey et ux. T.C. Summary Opinion 2017-13 Sec. 162; 274; 6662; business expenses; business expense substantiation; unreimbursed employee business expenses; documentation; recordkeeping; reimbursement policy; expenses incurred by another party; trade or business; ordinary and necessary; accuracy-related penalty.
William Henry Paynter et ux. T.C. Summary Opinion 2017-12 Sec. 6330; 6651; 6654; hearing before levy; failure to file or pay; failure to pay estimated tax; collection due process; pattern of filing returns without paying; substantiation tax not paid.
James David Jackson T.C. Summary Opinion 2017-11 Sec. 163; interest expense; qualified residence interest; substantiation; documentation; payment of mortgage interest; equitable interest in property; obligation to pay mortgage.
Larry Lee Lock, II et al. T.C. Summary Opinion 2017-10 Sec. 162; 262; 911; 6015; business expenses; personal expenses; foreign earned income exclusion; innocent spouse relief; business expenses disallowed as personal; substantiation; documentation; employer reimbursement policy business expenses as condition of employment; tax home in foreign country requirement; abode in U.S.; ex-wife entitled to innocent spouse relief; knowledge of facts; sophistication in tax matters.
William H. Tinsley et ux. T.C. Summary Opinion 2017-9 Sec. 1366; pass-through of items to shareholders; basis in debt; guarantee of loan; primary obligor; liquidation of corporation.
Tommy J. Walker, Jr. T.C. Summary Opinion 2017-8 Sec. 2; 24; 32; 152; filing status; additional child tax credit; earned income credit; dependent definition; head of household; qualifying child; qualifying relative; domicile; one-half of support.
LaVerne Renee Hudson T.C. Summary Opinion 2017-7 Sec. 6015; innocent spouse relief; equitable relief; financial hardship; no benefit from unpaid liability.
Alvin Jones et ux. T.C. Summary Opinion 2017-6 Sec. 469; passive loss limitations; real estate professional; failure to show time spent in non-real estate activity; contemporaneous daily time reports; more time in real estate activity than other activity.
Emad Alabsi et ux. T.C. Summary Opinion 2017-5 Sec. 61; 62; 162; 262; 274; 6662; 6664; gross income definition; adjusted gross income; business expenses; personal expenses; business expense substantiation; accuracy-related penalty; reasonable cause; professional poker player; deduction for expenses directly related to gambling tournaments; gambling income underreported; failure to maintain records.
James Ramone Taylor T.C. Summary Opinion 2017-4 Sec. 61; gross income definition; military retirement pay; equitable estoppel; amount excluded on prior return accepted by IRS; prior IRS error.
Mark A. Quintal T.C. Summary Opinion 2017-3 Sec. 71; 215; alimony; alimony; description of payments in settlement agreement.
Ellen M. Sas and Roger A. Jones T.C. Summary Opinion 2017-2 Sec. 62; 162; gross income definition; business expenses; legal fees related to lawsuit; breach of fiduciary duty.
Mahmoud A. Makhlouf et ux. T.C. Summary Opinion 2017-1 Sec. 469; passive loss limitation; real estate professionals; support for time spent on real estate activities.

 


Copyright 2017 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


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