Monday, December 19, 2022
A Year Of Lessons From The Tax Court (2022)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2022, 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. At the end of the chronological listing, you will find a table listing the posts by which Tax Court Judge authored the Court's opinion.
January 18: The Tacit Consent Rule, Om P. Soni and Anjali Soni v. Commissioner, T.C. Memo. 2021-137 (Dec. 1, 2021) (Judge Copeland) — §6013, §223, §51(b), §301(d), §6061(b), §6651, §6662
February 7: The Innocence Requirement In § 6015(c) Proportional Relief, Tara K. Tobin (Petitioner) and Jeffrey Tobin (Intervenor) v. Commissioner, T.C. Summ. Op. 2021-36 (Nov. 16, 2021) (Judge Guy) — §6015(c)
February 14: The Proper Baseline For Offers In Compromise, Edmund Gerald Flynn v. Commissioner, T.C. Memo. 2022-5 (Feb. 3, 2022) (Judge Urda) — §7122
February 22: The Tax Liabilities You Leave Behind, Estate of Anthony K. Washington v. Commissioner, T.C. Memo. 2022-4 (Feb. 2, 2022) (Judge Toro) — §6323
February 28: A New Twist On Travel Away From Home Deductions?, James P. Harwood and Connie J. Harwood v. Commissioner, T.C. Memo. 2022-8 (Feb. 15, 2022) (Judge Urda) — Rev. Rul. 99-7, §162, Rev. Rul. 73-259, Treas. Reg. §1.911-2(b)
March 7: Generally Is Not Always—Or—That’s The Way The Ball Bounces, Hoops LP v. Commissioner, T.C. Memo. 2022-9 (Feb. 23, 2022) (Judge Nega) — §441(a), §446(c), §447(a), §451(a),Treas. Reg. 1.451-1(a), Treas. Reg. 1.461-4, §267(a)(2), §401, §409A, §404, Treas. Reg. 1.461-4(d)(5)
March 14: The Finality Rule For §7430 Qualified Offers, Gina C. Lewis v. Commissioner, 158 T.C. No. 3 (Mar. 3, 2022) (Judge Pugh) — §7430(a), Treas. Reg. 301.7430-7(c)(3), Treas. Reg. 301.7430-3(b)
March 21: What Constitutes A CDP 'Hearing'?, Brian K. Bunton and Karen A. Bunton v. Commissioner, T.C. Memo. 2022-20 (Mar. 10, 2022) (Judge Morrison) — §6330, IRM 8.22.9.2
March 28: Take The Administrative Appeal, Mahammad A. Kazmi v. Commissioner, T.C. Memo. 2022-13 (Mar. 1, 2022) (Judge Paris) — §6672 Trust Fund Recovery Penalty, §6211, §7803(e), Publication 4227, Rev. Proc. 99-28, Treas. Reg. 301.6330-1(i).
April 4: Penalty Approval In Conservation Easement Cases, Pickens Decorative Stone LLC v. Commissioner, T.C. Memo. 2022-22 (Mar. 17) (Judge Lauber) & Oxbow Bend, LLC v. Commissioner, T.C. Memo. 2022-23 (Mar. 21, 2022) (also Judge Lauber) — §6751(b), Notice 2017-10, S. Rept. No. 105-174
April 11: 50 Ways To Lose Your Interest Abatement Request, Jeremy Edwin Porter v. Commissioner, T.C. Memo 2022-23 (March 28, 2022) (Judge Greaves) — 6601(a), Section 6404(e), Treas. Reg. 301.6404-2(b)(2)
April 18: What’s Excluded From The §132 Exclusion?, Douglas Mihalik and Wendy J. Mihalik v. Commissioner, T.C. Memo. 2022-36 (Apr. 13, 2022) (Judge Gustafson) — Section 61, Treas. Reg. 1.61-2(d), Treas. Reg. 1.132-2(c)
April 25: The Unforeseen Circumstances Rule For §121 Home Sale Exclusions, Steven W. Webert and Catherine S. Webert v. Commissioner, T.C. Memo. 2022-32 (Apr. 7, 2022) (Judge Gustafson) — Revenue Act of 1964, Treas. Reg. 1.121-2(b)(2), PLR 200665204, Tax Court Rule 121
May 2: Distinguishing Employees From Independent Contractors, Pediatric Impressions Home Health, Inc. v. Commissioner, T.C. Memo. 2022-35 (Apr. 12, 2022) (Judge Greaves) — §3101(a), Section 3011(b), §3102, Section 3111, Treas Reg. 31.3121(d)-1, Revenue Act of 1978
May 9: Avoiding The 2-Year Lookback Period In Bankruptcy, Robert J. Norberg and Debra L. Norberg v. Commissioner, T. C. Memo 2022-30 (Apr. 5, 2022) (Judge Lauber) — §523, §507, IRM 5.14.2.2.1, §362(a)(8), §6330(e), IRM 8.22.4.3
May 16: Only One Exclusion For Military Retiree Disability Payments, Tracy Renee Valentine v. Commissioner, T.C. Memo. 2022-42 (Apr. 28, 2022) (Judge Gustafson) — §104(a), (4), Section 104(a)(4)
May 23: Counting The Days, Christian Renee Evert v. Commissioner, T.C. Memo. 2022-48 (May 9, 2022) (Judge Marshall) — §6501(a), Section 6072, Section 7503, 5 U.S.C. §6103, Rev Rul 81-269, §7502(a)(1), §6503(a), IRM 25.6.22.2.1, IRM 8.21.1.4
May 31: The Sharp Corners Of The §170 Substantiation Requirements, Martha L. Albrecht v. Commissioner, T.C. Memo. 2022-53 (May 25, 2022) (Judge Greaves) — Section 170, Treas. Reg. 301.170A-1(h), Treas. Reg. 1.170A-13(b)(1), Treas.Reg. 1.170A-13(b)(3)(i)
June 6: Taxpayer Held To His Word(s) Regarding Alimony, Jihad Y. Ibrahim v. Commissioner, T.C. Summ. Op. 2022-7 (May 16, 2022) (Judge Weiler) — §152(d)(5)(B), §121(d)(3)(C), PLR 201706006, Treas. Reg. 1.71-1T(c)
June 13: Ask The Right Court, Celia Mazzei v. Commissioner, T.C. Memo. 2022-43 (May 2, 2022) (Judge Thornton) — IRS Notice 2004-8, Ninth Circuit Rule 39-1.8
June 21: How To Tell When Land Is Held As A Capital Asset, William E. Musselwhite Jr. and Melissa Musselwhite v. Commissioner, T.C. Memo. 2022-57 (June 8, 2022) (Judge Ashford) — §1(h), §1211, §1222(3), (4), Section 1221(a)
June 27: A Reasonable Basis For Deducting Scrubs?, Raul Romana and Maria Corazon Romana v. Commissioner, T.C. Sum. Op. 2022-9 (June 16, 2022) (Judge Carluzzo) — IRM 20.1.1.2, Treas. Reg. 1.6662-4(d)(3)(i), Treas. Reg. 1.6662-3(b)(3), Treas. Reg. 1.6664-4(c), IRM 20.1.5.7.4, 628 F.2d 467
July 5: No §163 Deduction From Foreclosure Proceeds, Ronald W. Howland, Jr. and Marilee R. Howland v. Commissioner, T.C. Memo. 2022-60 (June 13, 2022) (Judge Weiler) — Section 163(h)(2)(D), §280A(d)(1), Treas. Reg. 1.1001–2(a)(1)
July 11: TP Did Not File Return By Giving Copy To IRS Employee, Chule Rain Walker v. Commissioner, T.C. Memo. 2022-63 (June 15, 2022) (Judge Nega) — §6501(c)(3), §6651(a), Section 6702, Treas. Reg. 1.6091-2, §7502(c), Treas. Reg. 301-7502-1(c)(2), §6702
July 18: The Difference Between Rejecting An OIC And Reviewing A Rejection, Michael D. Brown v. Commissioner, 158 T.C. No. 9 (June 23, 2022) (Judge Lauber) — §7122(f), IRM 5.8.4.19.1(2), Section 7122, Notice 2006-68, Treas. Reg. 301.6330-1(e), IRM 8.22.7.10.4, IRM 8.22.7.10.1.1, IRM 8.22.7.10.3
July 25: No §6015 Equitable Relief For §6672 Penalties, Angela M. Chavis, 158 T.C. No. 8 (June 15, 2022) (Judge Lauber) — §6672, §6015(f), §7501(a), §3402(a), Form 941, §31(a), §6671, Policy Statement 5-14, IRM 5.17.7, IRM 5.7.7, Section 6013, Section 6015, Letter 1153, Rev. Proc. 2013-34
August 1: Excise Tax On Messed Up IRA Rollover Different From Income Tax, Clair R. Couturier, Jr. v. Commissioner, T.C. Memo. 2022-69 (July 6, 2022) (Judge Lauber) — §408(d)(1), §72(b), Section 219(a), §4973(a), Form 5329
August 8: Non-Receipt of 1099 Does Not Get You Out of Penalties, Lionel E. Larochelle and Molly B. Larochelle v. Commissioner, T.C. Summ. Op. 2022-12 (July 12) (Judge Leyden) — IRM 1.2.1.12.1, §6651(a), IRM 20.1.1.3.3.2.1, §6662, §6664(c), IRM 20.1.5.7.1
August 15: Taxpayer Could Not Prove His Way Out Of §162(f), Clement Ziroli and Dawn M. Ziroli v. Commissioner, T.C. Memo. 2022-75 (July 14, 2022) (Judge Nega) — 38 Stat. 114, Section 162
August 22: State Law Label Did Not Control Federal Tax Consequences, Alejandro J. Rojas and Elena G. Rojas v. Commissioner, T.C. Memo. 2022-77 (July 18, 2022) (Judge Thornton) — former §215, now-repealed §71, Tex. Fam. Code § 8.001(1), CA Fam. Code §4330, CA Fam. Code §4066
August 29: The Law Of Unintended Consequences, Whistleblower 972-17W v. Commissioner, 159 T.C. No. 1 (July 13, 2022) (Judge Toro) — §6103, §7623(b), IRM 25.2.1.3, IRM 25.2.1.4.1, Treas. Reg. 301.6103(n)-2, IRM 25.2.1.6
September 6: Substantiation Means More Than Receipts, George C. Luna v. Commissioner, T.C. Summ. Op. 2022-18 (Sept. 1, 2022) (Judge Carluzzo) — Treas. Reg. 1.170A-1(g)
September 12: The Finality Of Closing Agreements, Cory H. Smith v. Commissioner, 159 T.C. No. 3 (Aug. 25, 2022) (Judge Toro) — Section 7121, §911, §6694, IRM 1.2.2 (“Servicewide Delegations of Authority”), Treas. Reg. §601.202(b), §911, Rev. Proc. 2022-45
September 19: Checks ... Still Matter, Estate of William E. Demuth Jr. et al. v. Commissioner, T.C. Memo. 2022-72 (July 12, 2022 )(Judge Jones) — §2001, §102, §6321, PCC §3103, PCC §4105, PCC §3310
September 26: Honor The Corporate Fiction, John E. Vorreyer and Melissa D. Vorreyer, et al. v. Commissioner, T.C. Memo. 2022-97 (Sept. 21, 2022) (Judge Greaves) — §162
October 3: Don’t Confuse Dummy Returns With Substitutes For Returns, William T. Ashford v. Commissioner, T.C. Memo. 2022-101 (Sept. 29, 2022) (Judge Vasquez) — Section 6011, Section 6012, §6651(a)(2), 11 U.S.C. §523(a), §6651(g), Rev. Rul. 76-562, 1976-2 C.B. 430, IRM 5.18.1, IRM 5.18.1.6.5, IRM 1.2.1.6.18, IRM 4.19.17.1.2, Rev. Rul. 2005-59
October 11: Know Your TMP, Trevor R. Pettennude v. Commissioner, T.C. Memo. 2022-79 (July 18, 2022) (Judge Buch) — §703, §702, §701, former §6223, IRM 4.31.3.2.1, IRM 4.31.3.13.6.3, §6323, §6331, §6320, §6330, §6223, §6231
October 17: The Reduce-To-Basis Rule For §170 Deductions, Donald Furrer and Rita Furrer v. Commissioner, T.C. Memo. 2022-100 (Sept. 28, 2022) (Judge Lauber) — §1001, §165, §170, Treas. Reg. 1.170A-1(c), section 664(b)(4), §1222, Section 1221(a)(1)
October 24: Fake It Till You Make It, Champions Retreat Golf Founders LLC et al. v. Commissioner, T.C. Memo. 2022-106 (Oct. 17, 2022) (Judge Pugh) — Treas. Reg. 20.2031-1(b), Treas. Reg. § 1.170A–14(h)(3)(i)
November 7: The Impact Of De Novo Review In Spousal Relief Cases, Pia O. Bacigalupi v. Commissioner, Docket No. 20480-21 (Order of Oct. 27, 2022) (Judge Holmes) — §6015(e)(7), §6015, Taxpayer First Act of 2017, §6015(f), Rev. Proc. 2013-34
November 14: An Object Lesson For Tax Professionals, Betty Amos v. Commissioner, T.C. Memo. 2022-109 (Nov. 10, 2022) (Judge Urda) — §6501, §6511(a), §172, Treas. Reg. § 1.172-1(c)
November 21: The Employer/Employee Gift Rule, Jennifer Joy Fields and Walter T. Fields v. Commissioner, T.C. Sum. Op. 2022-22 (Nov. 10, 2022) (Judge Panuthos) — §102(a), 100 Stat. 2085, 287 F.2d 876, §7872, §132(e), Treas. Reg. 1.132-6(e)(1)
December 5: It’s Not Income If You Pay It Back In Time, Elijah Servance and Corliss Severance v. Commissioner, T.C. Summ. Op. 2022-23 (Nov. 21, 2022) (Judge Copeland) — §106(a), §441(a), Taxpayer Bill of Right 2
December 12: Taxpayers Behaving Badly 2022
- 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)
https://taxprof.typepad.com/taxprof_blog/2022/12/a-year-of-lessons-from-the-tax-court-2022.html
