Monday, December 18, 2023
A Year Of Lessons From The Tax Court (2023)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2023, 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 23: The Meaning Of 'Business Premises' In §119, Cory H. Smith v. Commissioner, T.C. Memo. 2023-12 (Jan. 12, 2023) (Judge Toro) — §119
January 30: Corporations In The Bardo, XC Foundation v. Commissioner, T.C. Memo. 2023-2 (Jan. 5, 2023) (Judge Lauber) — §7428, Rule 60(a), California Revenue and Taxation Code (RTC) §23301 - §23311, §4941, §7428, §4941
February 6: The Tax Court Is Not Your Advocate, Robert B. Lucas v. Commissioner, T.C. Memo. 2023-9 (Jan. 17, 2023) (Judge Urda) — §72(t), §213
February 13: Mortgage Interest Deductions When The Payor Is Not The Borrower, Hrach Shilgevorkyan v. Commissioner, T. C. Memo. 2023-12 (Jan. 23, 2023) (Judge Ashford) — §163, §280A(d)(1), Treas. Reg. 1.121-2(b)(2)
February 21: The Limited Review Of Passport Revocation Certifications, Blake M. Adams v. Commissioner, 160 T.C. No. 1 (Jan. 24, 2023) (Judge Toro) — 22 U.S.C. §2714a(e), 22 U.S.C. §2714a(e), IRM 5.19.25, Notice CP508C, 25 F.4th 67 (4th Cir. 2021)
February 27: The New Evidence Rule In Spousal Relief Cases, Sydney Ann Chaney Thomas v. Commissioner, 160 T.C. No. 4 (Feb. 13, 2023) (Judge Toro) — §6015, §6751(b)(1), IRM 25.15.17.1.1
March 6: Fill Out The Damn Form, Leigh C. Fairbank and Barbara J. Fairbank v. Commissioner, T.C. Memo. 2023-19 (Feb. 23, 2023) (Judge Weiler) — 26 U.S.C. §6048, 31 U.S.C. §5314, Treas. Reg. 301.7701-1(a), Treas. Reg. 301.7701-4, §6677
March 13: The Inherent Unreliability Of Third-Party Reporting, Tanisha Trice v. Commissioner, T.C. Memo. 2023-15 (Feb. 13, 2023) (Judge Gustafson) — §6050W(e)
March 20: Another Reason To Keep Good Records, Kevin B. Cheam and Julie Lim v. Commissioner, T.C. Memo. 2023-23 (Feb. 27, 2023) & Lundy Nath and Tanya Nath, T.C. Memo. 2023-22 (Feb. 27, 2023) (Judge Buch) — IRM 4.10.4.3.3, IRM 4.10.4.3.7
March 27: The Whistleblower Who Blew Too Hard, Thomas Shands v. Commissioner, 160 T.C. No. 5 (Mar. 8, 2023) (Judge Greaves) — §7623, Treas. Reg. 301.7623-2(e)(1), Treas. Reg. 301.7623-1(c)(4), Treas. Reg. 301.7623-3(c)(7), IRM 25.2.1.4.1, Treas. Reg. 310.7623-2, IRM 25.2.1.3
April 3: Attend Carefully To Your Entity Baskets, Greatest Common Factor v. Commissioner, T.C. Memo. 2023-39 (Mar. 23, 2023) (Judge Kerrigan) & Techtron Holding, Inc. v. Commissioner, T.C. Memo 2023-29 (Mar. 9, 2023) (Judge Vasquez) — §280A, §6212(b)(1), §6212(b)(1), §6903, Tax Court Rule 60(a), Tax Court Rule 63
April 10: It Takes More Than Putting In The Hours To Avoid §469 Restrictions, Robert L. Drocella and Pamela M. Drocella v. Commissioner, T.C. Summ. Op. 2023-12 (Apr. 3, 2023) (Judge Leyden) — §469, Tax Reform Act of 1986, Treas. Reg. 1.469-9(c)(4), Treas. Reg. 1.469-5T(a)(1)
April 17: The Actual Payment Doctrine, Edwin L. Gage and Elain R. Gage v. Commissioner, T.C. Memo. 2023-47 (Apr. 12, 2023) (Judge Holmes) — §441(a), §446(c), §451(a), Treas. Reg. 1.461-1(a)(1), Treas. Reg. 1.451-2, Rev. Rul. 54-465
April 24: Prepare Once, File Twice, David W. Tice v. Commissioner, 160 T.C. No. 8 (Apr. 10, 2023) (Judge Pugh) — §6501(a), §932(a)(2), 1989-1 C.B. 347, Treas. Reg. 1.932-1
May 1: Better Deals With Appeals, Ronald Powell and Cynthia Powell, T.C. Memo. 2023-48 (Apr. 17, 2023) (Judge Lauber) — §7803(e)(3), IRM 5.14.5.2, Rule 121(d), Taxpayer First Act, P.L. 116-25
May 8: Exclusion Rules For Disability Payments, Cynthia L. Hailstone and John Linford v. Commissioner, T.C. Summ. Op. 2023-17 (Apr. 24, 2023) (Judge Leyden) — §104(a)(3), §105(b), Rev. Rule 69-154, §106(a)
May 15: Allocating Between Excludable Child Support and Includable Interest, Susan D. Rodgers v. Commissioner, T.C. Memo. 2023-56 (May 9, 2023) (Judge Gale) — §61(a)(4), §72(b), §101(d), §453, Treas. Reg. 1.71-1T(c), Rev. Rul. 79-313
May 22: On Time Is Late, Roy A. Nutt and Bonnie W. Nutt v. Commissioner, 160 T.C. No. 10 (May 2, 2023) (Judge Buch) — §6213(a), §7502, Tax Court Rule 26, Tax Court Rule 22(a), Rule 6(a)(4), Rule 25(a)(2)
May 29: Substantiating Gambling Losses On Per-Casino Basis, Jacob Bright v. Commissioner, Docket No. 10095-22 (May 4, 2023) (Judge Buch) — §165(d), §62, §67, §262, §183, Chief Counsel Advice 2008-11, Notice 2015-21, Treas. Reg. §1.6041–10, Rev. Proc. 77-29
June 5: Temporary vs. Indefinite Commutes, Joseph Michael Ledbetter and Ashley Jones Ledbetter v. Commissioner, T.C. Summ. Op. 2023-19 (May 25, 2023) (Judge Paris) — §162(a), §262, Treas. Reg. 1.262-1(b)(5), Rev. Rul. 99-7
June 12: The IRS's Substantial Justification Defense To §7430 Fee Awards, Josefa Castillo v. Commissioner, 160 T.C. No. 15 (June 5, 2023) (Judge Kerrigan) — §6330(d)(1), §7430, §6213, Treas. Reg. 301.7430–5(a), IRM 4.19.3
June 20: The Administrative Record Rule In Whistleblower Cases, Jeremy Berenblatt v. Commissioner, 160 T.C. No. 14, (May 24, 2023) (Judge Copeland) — §7623, 5 U.S.C. §551 et. seq., Treas. Reg. 301.7623-3, IRM 25.2, Treas. Reg. 301.7623-3(d), Tax Court Rule 93
June 26: How To Calculate Insolvency For The §108 Exclusion, Katrina E. White v. Commissioner, T.C. Memo. 2023-77 (June 21, 2023) (Judge Paris) — §108, §108(a)(1)(B)
July 3: Freedom, Taxes, And Hobbies, Donald E. Swanson v. Commissioner, T.C. Memo. 2023-81 (June 29, 2023) (Judge Pugh), Joseph William Sherman v. Commissionerv, T.C. Memo. 2023-63 (May 17, 2023) (Judge Jones) & Leslyn Jo Carson & Craig Carson v. Commissioner, Dkt. No. 23086-21S (May 18, 2023) (Judge Morrison) — 67(a), §162, §183, § §262(a), Treas.Reg. 1.183-2
July 10: Deducting Graduate School Costs, Ariana K. Uchinzozo v. Commissioner, T.C. Summ. Op. 2023-21 (Judge Carluzzo) — §162, Treas. Reg. 1.162-5(a), Treas. Reg. 1.162-5(b)
July 17: Creating Your Best Administrative Record, Duane Whittaker and Candace Whittaker v. Commissioner, T.C. Memo. 2023-59 (May 15, 2023) (Judge Holmes) — §6502, §7122(c)(1), Treas. Reg. 301.6330-1(i)
July 24: Size Does Not Matter, Janet R. Braen et al. v. Commissioner, T.C. Memo. 2023-85 (July 11, 2023) (Judge Urda) — §1011(b), Treas. Reg. 1.1011-2, Treas. Reg. 1.170A-4(c), Rev. Rul. 83-104
July 31: An Object Lesson On Adequate Business Records, Greg A. Ninke and Jane M. Ninke v. Commissioner, T.C. Memo. 2023-88 (July 19, 2023) (Judge Halpern) — §6001, §6662(a), Treas. Reg. 1.6001-1(a), Treas Reg. 1.6662-3(b), IRM 4.10.4.3.3, IRM 4.10.4.3.7, IRM 4.10.6.
August 7: Gotta Get Physical For Casualty Loss Deduction, Thomas K. Richey and Maureen P. Cleary v. Commissioner, T.C. Memo. 2023-43 (Mar. 28, 2023) (Judge Holmes) — §165(h)(5), §165(c), Treas.Reg. 1.165-7(a)(2)(i)
August 14: Tax Consequence For Discharge Of Non-Recourse Debt, Michael G. Parker and Julie A. Parker v. Commissioner, T.C. Memo. 2023-104 (Aug. 10, 2023) (Judge Nega) — §108(a)(1)(B), Treas. Reg. 1.1001–2(a)(1)
August 21: Tax Protesting—A Hobby That Eats, Lawrence James Saccato v. Commissioner, T.C. Memo. 2023-96 (July 25, 2023) (Judge Lauber) — §6673, §7731(a)
August 28: The DOI Downside To Disregarded LLC, Steven Jacobowitz v. Commissioner, T.C. Memo. 2023-107 (Aug. 16, 2023) (Judge Ashford) — §7701, Treas.Reg. 301.7701-3(a), Treas.Reg. 301.7701-3(b)(2), Rev. Rul. 88-76
September 5: Cannot Use CDP To Contest Trust Fund Recovery Penalty, Mark P. Hafner v. Commissioner, T.C. Sum. Op. 2023-27 (Aug. 29, 2023) (Judge Weiler) — §31(a), §3102(a), §3402(a), §6320, §6330, §6672, §7501(a), IRM 8.25.1.3.1, Treas. Reg. 301.6330–1(e)(3)Policy Statement 5-14, IRM 5.7.7, IRM 5.7.4, Letter 1153, Pub. 1, IRM 8.25, IRM 5.19.14
September 11: The Boundary Waters Of Equity, William H. Evenhouse and Nelle L. Evenhouse v. Commissioner, T.C. Memo. 2023-113 (Sept. 7, 2023) (Judge Lauber) — §6213
September 18: When 'My CPA Did It' Is No Defense To Penalties, John R. Johnson, et al. v. Commissioner, T.C. Memo. 2023-116 (Sept. 13, 2023) (Judge Nega) — §6662, §6664(c)(1), §170, Treas. Reg. 1.170A-13(c)(3)(ii), Treas. Reg. 1.6664-4(c)
September 25: Supervisory Approval Of Automated Penalties, Piper Trucking & Leasing v. Commissioner, 161 T.C. No. 3 (Sept. 14, 2023) (Judge Foley) — §6721, §6751, §6751(b)(1), IRM 4.19.20.2, IRM 4.19.13.6.2(5), IRM 4.19.4.7.1
October 2: Equitable Tolling During Government Shutdown?, Organic Cannabis Foundation v. Commissioner, 161 T.C. No. 4 (Sept. 27, 2023) (Judge Goeke) — §6320, §6320(a)(2), §7502, Treas. Reg. 301.6320-1(b)(2), Rule 25(a)(2)
October 9: The Designated Payment Rule, Raymond S. Edwards v. Commissioner, T.C. Summ. Op. 2023-29 (Sept. 27, 2023) (Judge Panuthos) — §3102, §3111, §3402, §6651(a), §6656, §7501(a), Treas. Reg. 31.6302-1, Rev. Proc. 2002-26
October 16: The Limits Of Collection Due Process, Eric Wilfred Olson v. Commissioner, T.C. Memo. 2023-123 (Oct.10, 2023) (Judge Weiler) — §6320(a), §6320(a), §6330(e)(1), §6501(a), §6511(a), §6532(a), §7422, Treas. Reg. 301.6159-1(c)(1)(i), IRM 5.14.1,
October 23: What Makes A NOD Invalid?, Michael J. Watson and Tracy L. Watson, et al. v. Commissioner, Docket No. 12220-21 plus five others (Aug. 31, 2023) (Judge Weiler) — §6212(a), §6213(a), §6503(a), §7522(a)
October 30: The Rules For Penalty Approval Depend On Geography, Wolfgang Frederick Kraske v. Commissioner, 161 T.C. No. 7 (Oct. 26, 2023) (Judge Gale) — §6751
November 6: §6662 Is Sometimes Multiple Penalties For Supervisory Approval Purposes But Sometimes Not, Stephen R. Kelley and Isabelle Kelley v. Commissioner, T.C. Memo. 2023-126 (Oct. 23, 2023) (Judge Copeland) — §6662, §6751(b)(1), §6663
November 13: Merely Winning Does Not Entitle Taxpayer To Attorneys Fees, Champions Retreat Golf Founders, LLC v. Commissioner, T.C. Memo. 2023-143 (Nov. 8, 2023) (Judge Pugh) — §7430(a), 28 USC §2412(d)
November 20: A Lesson In Pathfinding, Rita Renee Pilate v. Commissioner, T.C. Memo. 2023-136 (Nov. 9, 2023) (Judge Gustafson) — §6015(e)(7), §7122, Treas. Reg. 301.6330-1(i), Treas. Reg. 301.7122-1, IRM 5.8.1.15.4, IRM 5.8.9.4, IRM 5.19.7, IRM 1.2.2.6.1.4(4), IRM 8.23.3.13, IRM 8.23.3.12, IRM 8.23.4.7
November 27: Taxpayers Cannot Invoke The 'Augusta Rule' With Unplayable Lie, Kunjlata J. Jadhav and Jalandar Y. Jadhav v. Commissioner, T.C. Memo. 2023-140 (Nov. 21, 2023) (Judge Vasquez) — §162, §262(a), §280A, Tax Reform Act of 1976
December 11: Taxpayers Behaving Badly 2023
- A Year Of Lessons From The Tax Court (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/2023/12/a-year-of-lessons-from-the-tax-court-2023.html
