A Year Of Lessons From The Tax Court (2019)

Here is a chronological listing of all the Lessons From The Tax Court I posted in 2019, with links to, the Lesson, the primary case discussed and its author.  I have also listed the primary Code sections mentioned or discussed in the Lesson.  

January 7: The Cheeky' Way To Avoid The Fraud Penalty, Richard C. Mathews v. Commissioner, T.C. Memo 2018-212 (Judge Vasquez) — §6663, §6501(c), §6663(a), 91(f)(3)

January 14: OIC Rejection Is No Basis For Wrongful Collection Suit Under §7433, Morales v. United States (Morales I) & Morales v. United States (Morales II) (Judge Martinotti) — §7433, §7122, Treas. Reg. 301.7433-1(e)

January 22: Court Budgets (Lesson from the Shutdown) 

January 28: Overbearing Oversight? (Lesson from Congress)

February 4: The Pain of Disappointment, 2590 Associates v. Commissioner, T.C. Memo. 2019-3 (Jan. 31, 2019) (Judge Goeke) — §166, Judiciary Act of 1789, §6330, 

February 11: Taxpayer’s Shell Game Defeats IRS, Campbell v. Commissioner, T.C. Memo. 2019-4 (Feb. 4, 2019) (Judge Kerrigan) — §6321, 6322, §6323, 6331, §6502

February 18: Jurisdiction To Determine Jurisdiction, Steven Samaniego v. Commissioner, T.C. Memo. 2019-7 (Feb. 6, 2019) (Judge Lauber) — §6330, Treas. Reg. 310.6330-1(e)

February 25: Drawing The Line, Doyle v. Commissioner, T.C. Memo. 2019-8 (Feb. 6, 2019) (Judge Holmes) — Section 104(a)(2), Section 62, Section 63, Section 67, §162, §6694(a)

March 4: No Human Review Needed For Automated Penalties?, Craig S. Walquist and Maria L. Walquist v. Commissioner, 152 T.C. No. 3 (Feb. 25, 2019) (Judge Lauber) — Section 6751(b)(1), §6662, 6201, 7301, §7601, IRM Part 1.11.4, IRM 4.1.2.7, §6651, §6654, §6655, IRM 4.19.13.16.2(5)

March 11: Murphy’s Law Of Mailing, Teri Jordan v. Commissioner, T.C. Memo. 2019-15 (Mar. 4, 2019) (Judge Buch) — §7502, Treas. Reg. 301.7502-1(c)

March 18: Form 2848 Does Not Change Your Address, Damian K. Gregory and Shayla A. Gregory v. Commissioner, 152 T.C. No. 7 (Mar. 13, 2019) (Judge Buch) — Rev. Proc. 2010-16, §6212(a), Treas. Reg. 301.6212-2, Rev. Proc. 2010-16

March 25: Nothing Personal, Carlos Langston and Pamela Langston v. Commissioner, T.C. Memo 2019-19 (Judge Nega) & Edward G. Kurdzeil, Jr. v. Commissioner, T.C. Memo 2019-20 (Judge Holmes) — Section 162, Section 262, §165, Treas. Reg. 1.165-9

April 1: Telling Stories, Edward G. Kurdziel, Jr. v. Commissioner, T.C. Memo 2019-20 (Judge Holmes) — §183, Treas. Reg. 1.183-2

April 8: Hoist By His Own Petard, Allen R. Davison III v. Commissioner, T.C. Memo. 2019-26 (April 3, 2019)(Judge Ashford) — Bipartisan Budget Act of 2015, ax Equity and Fiscal Responsibility Act, Chief Counsel Notice CC-2009-011, IRM 4.31.3, Treas. Reg. 301-6330-1(e)(3)

April 15: When Tax Prep Software Gets It Wrong (Lesson for Tax Day)

April 22: Distinguishing Investment From Business Activity, Ames D. Ray v. Commissioner, T.C. Memo. 2019-36 (Apr. 15, 2019) (Judge Nega) — §212(1), Revenue Act of 1942, §62, §280E, §165(d)

April 29: The Role Of The Taxpayer Bill of Rights, Maria Ivon Moya v. Commissioner, 152 T.C. No. 11 (Judge Halpern) (April 17, 2019) — §7803(a)(3), §6214(a)

May 6: It Takes More Than Winning To Get Attorneys Fees Under §7430, Jason Bontrager v. Commissioner, T.C. Memo. 2019-45 (May 1, 2019) (Bontrager II) (Judge Lauber) — §7430, §7201, 11 U.S.C. §523(a)(13), Chief Counsel Notice 2010-007, Treas. Reg. 301.7430-7(b)(2)

May 13: Get It In Writing!, Jason Aaron Cook v. Commissioner, T.C. Memo. 2019-48 (May 7, 2019) (Judge Colvin) — §152, §704(e)(2), §267(c)(4), Wording Families Tax Relief Act of 2004, Treas. Reg. 1.152-4

May 20: Mostly Dead Corporation Cannot File Petition, Timbron Holdings Corporation v. Commissioner, T.C. Memo. 2019-31 (April 8, 2019) (Judge Vasquez) — §6213, Rule 13, Rule 60(a), California Revenue and Taxation Code (RTC) §23301 - §23311

May 28: CDP Win Is Not Always A Victory, Jevon Kearse v. Commissioner, T.C. Memo. 2019-53 (May 20, 2019) (Judge Ashford) &  Linda J. Romano-Murphy v. Commissioner, 152 T.C. No. 16 (May 21, 2019) (Judge Morrison) — Section 6502, §6320, §6330, IRM 8.22.5.4

June 3: Another Pyrrhic CDP Win, Linda J. Romano-Murphy v. Commissioner, 152 T.C. No. 16 (May 21, 2019) (Judge Morrison) — Section 6672, §7501(a), IRM 8.25.2, §6330(c)(2)(B)

June 10: The Long Tail of OICs and IAs, Edward F. Sadjadi and Cynthia M. Sadjadi, T.C. Memo. 2019-58 (May 29, 2019) (Judge Cohen) (IRS can collect original liability against taxpayers who fully paid their OIC) &  Kevin Scott Millen v. Commissioner, T.C. Memo. 2019-60 (May 30, 2019) (Judge Lauber) — Section 7122, Treas. Reg. 301.7122-1, IRM 5.8.9.4, Section 6159, IRM 5.14.5, IRM 5.14.1.4.2, Treas. Reg. 301.6159-1(e)(2)(ii), IRM 5.14.9.3

June 17: Your Brand Is Your Business, K. Slaughter v. Commissioner, T.C. Memo. 2019-65 (June 4, 2019), Judge Wells — Section 3101, Section 311, Section 1401, §162, §6662, §6694 

June 24: Ipse Dixit Cannot Fix It, Mitchel Skolnick and Leslie Skolnick, et al. v. Commissioner, T.C. Memo. 2019-64 (June 3, 2019) (Judge Lauber) — Section 702, Tax Court Rule 143(a) as amended

July 1: Yachts Are Pigs, Carlos Langston and Pamela Langston v. Commissioner, T.C. Memo. 2019-19 (Mar. 21, 2019) (Judge Nega) & Charles M. Steiner and Rhoda L. Steiner v. Commissioner, T. C. Memo 2019-25 (April 2, 2019) (Judge Ruwe) — §183, §274, Treas.Reg. 1.183-2, Notice 2018-76, Treas. Reg. 1.274-2(e)(2)(i), Treas. Reg. 1.274-5T

July 8: When Does A Business Start?, Steven Austin Smith v. Commissioner, T.C. Sum. Op. 2019-12 (July 1, 2019) (Judge Vasquez) — §162, §183, §212, Section 195, 354 F.2d 410 (1965), Treas. Reg. 1.195-1, Treas. Reg. 1.248-1(a)(3)

July 15: Effect Of Lump Sum SSI Election On Premium Tax Credit, Charles W. Monroe and Rebecca A. Monro v. Commissioner, T.C. Memo. 2019-41 (Apr. 24, 2019) (Judge Ruwe) & Levon Johnson v. Commissioner, 152 T.C. No. 6 (Mar. 11, 2019) (Judge Gerber) — §36B, §86(e), §1412 of the ACA, Treas. Reg. 1.451-2

July 22: The Role Of Abuse In Spousal Relief Claims, Brigette Ogden v. Commissioner, T.C. Memo. 2019-88  (July 15, 2019) (Judge Halpern) — Section 6013, Section 6015, Treas. Reg. 1.6015-5(b)(2), Rev. Proc. 2013-34

July 29: How A New Work Location Becomes A Tax Home, Hector Baca and Magdalena Baca v. Commissioner, T.C. Memo. 2019-78 (June 26) (Judge Holmes) — §262, Rev. Rul. 99-7

August 5: Appeals Is Still Part Of The IRS, Really!, Aldo Fonticiella v. Commissioner, T.C. Memo. 2019-74 (June 13, 2019) (Judge Gerber) — 135 T.C. 114, 676 F.3d 1129, Taxpayer First Act, P.L. 116-25, IRS Restructuring and Reform Act of 1998, P.L. 105-206, IRM 1.2.47, IRM 35.5.2

August 12: Know The Difference Between IRAs And 401(k)s, Lily Hilda Soltani-Amadi and Bahman Justin Amadi v. Commissioner, T.C. Summary Opinion 2019-19 (Aug. 8, 2019) (Judge Armen) — §72(t), Revenue Act of 1978, Tax Reform Act of 1986, Treas. Reg. Treas. 1.401(k)-1(d)(3)(iii)(B)

August 19: A Lesson Of Interest, Jon D. Adams v. Commissioner, T.C. Memo. 2019-99 (Aug. 12, 2019) (Judge Urda) — §6651, §6662, §6663, §6664(c)(1), Treas. Reg. 1.6664-4, §6404(f), §6601(a), Section 6621, Treas. Reg. 301.6404-2(b)(2), Section 6603

August 26: The Proper Role Of Market Value In Casualty Loss Deductions, Robert G. Taylor, II v. Commissioner, T.C. Memo 2019-102 (August 19, 2019) (Judge Paris) — §165, Treas. Reg. 1.165-7(b)(1)

September 3: Charity Used To Gin Up Business Loses Tax Exemption, Giving Hearts, Inc. v. Commissioner, T.C. Memo 2019-94 (July 29, 2019) (Judge Guy) — 15 U.S.C. §§ 6151-6155, 15 U.S.C. 6102(a)(3)(A), 16 CFR 310.4(b), 15 U.S.C.§44, §501(c), §170, Treas. Reg. 1.501(c)(3)-1, §513, Section 513(i)(1)(A), IRM 4.5.5.1, IRM 4.70.5.1.5, IRM 11.5.2.2.5(2)

September 9: Transfer Of Partnership Shares Changes Interest Deduction, William C. Lipnick and Dale A. Lipnick v. Commissioner, 153 T.C. No. 1 (Aug. 28, 2019) (Judge Lauber) — §163, Treas. Reg. 1.163-8T(a)(3), Treas. Reg. 1001-2(a)(1), §67(g)

September 16: Administrative File Notes Are Not Ex-Parte Contact, Jason Stewart and Kristy Stewart v. Commissioner, T.C. Memo 2019-116 (September 10, 2019) (Judge Kerrigan) — Rev. Proc. 2000-43, Rev. Proc. 2012-18, Rev. Proc. 2000-43, Rev. Proc. 2012-18, §6320, Treas. Reg. 301.6320-1(g)(2) A-G3, IRM 8.22.7.4, IRM 5.1.10.3(9)

September 23: The Functional Definition Of 'Return', Seaview Trading, LLC v. Commissioner, T.C. Memo. 2019-122 (Sept. 16, 2019) (Judge Ruwe) & George J. Smith and Sheila Ann Smith v. Commissioner, T.C. Memo. 2019-111 (Sept. 3, 2019) (Judge Halpern) — Section 6011, §6501(c), §6651(a), Treas.Reg. 1.6011-1(b), §6020, §6201(a)(1)

September 30: The Proper Role Of Delay In CDP, Derrick Barron Tartt v. Commissioner, T.C. Memo 2019-112 (September 3, 2019) (Judge Lauber) & Taryn L. Dodd v Commissioner, T.C. Memo 2019-107 (August 22, 2019) (also Judge Lauber) — §6320, §6330

October 7: Payments v. Deposits, Michael C. Worsham v. Commissioner, T.C. Memo. 2019-132 (Oct. 1, 2019) (Judge Colvin) — Section 6511, §6603, §6151(a), §6513(b), §6401, SCA 1998-009, Rev. Proc. 2005-18

October 14: No § 911 Exclusion For Taxpayers With U.S. Abode, Joseph S. Bellwood And Jacqueline E. Bellwood v. Commissioner, T.C. Memo 2019-135 (October 7, 2019) (Judge Gustafson) & James M. Cambria v. Commissioner, T. C. Summary Opinion 2019-28 (September 30, 2019) (Judge Nega) — §162, §911, §27

October 21: The Role Of Innocence In § 6015 Spousal Relief, Habibe Kruja (Petitioner), Ermir Kruja (Intervenor) v. Commissioner, T.C. Memo. 2019-136 (Oct. 15, 2019) (Judge Buch) & Lori D. Sleeth (Petitioner), David T. Sleet (Intervenor) v. Commissioner, T.C. Memo. 2019-138 (Oct. 15, 2019) (Judge Goeke) — §6105(c), §6015(f), Section 6013, Revenue Act of 1918, Revenue Act of 1938, Rev. Proc. 2013-34, Treas.Reg. 1.6013-4(d)

October 28: §280E Does Not Violate The Eighth Amendment, Northern California Small Business Assistants Inc. v. Commissioner, 153 T.C. No. 4 (Oct. 23, 2019) — §25D, §280E, §4971, §6672

November 4: No Jurisdiction Over Ambiguous NOD, U.S. Auto Sales, Inc. v. Commissioner, 153 T.C. No. 5 (Oct. 28, 2019) — §6214, 7601, 7602, §6211, §6212(a), §6213(a), §6503(a), §7522, IRM 8.17.4.11, IRM 8.17.4.12, IRM 8.17.4.13

November 11: One Year At A Time, Roger G. Maki and Lilane J. Gervais v. Commissioner, T.C. Summary Op. 2019-34 (Nov. 4, 2019) (Judge Gerber) — Section 162, §262, Rev. Rul. 99-7, §62(a)(4), §67(g)

November 18: Whistleblowers Don't Get To Work The Case, Vincent J. Aprunzzese v. Commissioner, T.C. Memo. 2019-141 (Oct. 21, 2019) (Judge Vasquez) — 31 U.S.C. §3730, 31 U.S.C. §3729, §7623, §7401, §6103

November 25: The Scope And Standard Of Review In CDP Cases, Norman Hinerfeld v. Commissioner, T.C. Memo. 2019-47 (May 2, 2019) (Judge Halpern) — §6214, §6320, §6330

December 2: How The Court Reviews Whistleblower Office Decisions, Richard E. Lacey v. Commissioner, 153 T.C. No. 8 (Nov. 25, 2019) — §7623(b)(4), IRM 1.11.4, §7803(c)(2)

December 9: Taxpayers Behaving Badly (2019)

For prior years' Lessons From the Tax Court, see:

• A Year Of Lessons From The Tax Court (2021)
• A Year Of Lessons From The Tax Court (2020)
• A Year Of Lessons From The Tax Court (2019)
• A Year Of Lessons From The Tax Court (2018)
• A Year Of Lessons From The Tax Court (2017)