150 results for 'court:"U.S. Tax Court"'.
J. Lauber finds for the commissioner of internal revenue in collections due process claims concerning a tax deficiency because material facts do not remain in dispute, and the settlement officer did not abuse his discretion by sustaining the levy.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 29, 2024, Case #: 2024-53, Categories: Tax
J. Weiler finds for a company in tax liability claims for lack of evidence of civil fraud and because the partnership was entitled to a charitable contribution deduction for donating a conservation easement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: April 25, 2024, Case #: 2024-52, Categories: Property, Tax
J. Gale finds for the commissioner in this tax liability dispute related to a corporate filing because the company improperly claimed a deduction in connection with distressed Brazilian trade receivables.
Court: U.S. Tax Court, Judge: Gale, Filed On: April 23, 2024, Case #: 2024-50, Categories: Tax
[Consolidated.] J. Goeke finds for the commissioner of internal revenue in this tax deficiency dispute because the taxpayers failed to pay proper self-employment tax and failed to report all income.
Court: U.S. Tax Court, Judge: Goeke, Filed On: April 22, 2024, Case #: 2024-49, Categories: Tax
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[Consolidated.] J. Urda finds for the commissioner of internal revenue in this tax liability dispute because the taxpayers failed to demonstrate they suffered theft in relation to a fraudulent stock purchase or a deduction-eligible loss.
Court: U.S. Tax Court, Judge: Urda, Filed On: April 18, 2024, Case #: 2024-47, Categories: Tax
J. Jones finds for the commissioner of internal revenue in collection due process claims concerning tax liability because the settlement officers did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Jones, Filed On: April 17, 2024, Case #: 2024-46, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute because evidence did not support the taxpayers' claim that their signatures had been forged on the closing agreement, which waived their right to claim a foreign earned income exclusion.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 16, 2024, Case #: 2024-45, Categories: Tax
J. Gustafson finds for the commissioner of internal revenue in this tax liability dispute because plaintiffs were not entitled to a deduction for losses stemming from investments tied up in the Bernie Madoff Ponzi scheme since the value was not an asset held in the couple's account at the time of the theft.
Court: U.S. Tax Court, Judge: Gustafson, Filed On: April 15, 2024, Case #: 2024-43, Categories: Tax
[Consolidated.] J. Nega finds for the commissioner of internal revenue in this tax liability complaint because settlement proceeds received by the taxpayers in underlying litigation are taxable.
Court: U.S. Tax Court, Judge: Nega, Filed On: April 10, 2024, Case #: 2024-42, Categories: Settlements, Tax
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because genuine issues do not remain in dispute, and the settlement officers did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-39, Categories: Tax, Due Process
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning unpaid taxes because the taxpayer failed to timely file the petition for judgment on the pleadings.
Court: U.S. Tax Court, Judge: Lauber, Filed On: April 8, 2024, Case #: 2024-40, Categories: Civil Procedure, Tax
[Consolidated.] J. Greaves finds for the commissioner of internal revenue in this tax liability dispute since the IRS complied with all requirements in assessing penalties and fees in the notice of deficiency.
Court: U.S. Tax Court, Judge: Greaves, Filed On: April 4, 2024, Case #: 2024-38, Categories: Civil Procedure, Tax
J. Marshall finds that the commissioner of internal revenue should be denied dismissal of a petition challenging tax liability because plaintiff filed the petition within the automatic 60-day extension granted due to a federally declared disaster.
Court: U.S. Tax Court, Judge: Marshall, Filed On: April 2, 2024, Case #: 162TC7, Categories: Civil Procedure, Tax
J. Lauber finds for the commissioner of internal revenue in collection due process claims concerning tax liability because settlement officers did not abuse their discretion in denying the taxpayer "currently not collectible" status.
Court: U.S. Tax Court, Judge: Lauber, Filed On: March 28, 2024, Case #: 2024-37, Categories: Tax
J. Greaves finds for the commissioner of internal revenue in this tax liability dispute because defendant failed to file individual tax returns or pay estimated taxes for the years in question.
Court: U.S. Tax Court, Judge: Greaves, Filed On: March 14, 2024, Case #: 2024-30, Categories: Tax
J. Fried finds for the commissioner of internal revenue by sustaining the imposition of a levy for tax liability since the settlement agent did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Fried, Filed On: March 14, 2024, Case #: 2024-31, Categories: Tax
J. Marshall finds for the commissioner of internal revenue in this tax liability dispute because business deductions were not properly substantiated.
Court: U.S. Tax Court, Judge: Marshall, Filed On: March 13, 2024, Case #: 2024-29, Categories: Tax
J. Pugh finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer was not entitled to research credit deductions for the years in dispute.
Court: U.S. Tax Court, Judge: Pugh, Filed On: March 12, 2024, Case #: 2024-28, Categories: Tax
J. Copeland finds for the commissioner of internal revenue in this tax liability dispute because defendant was an experienced tax preparer liable for accuracy related penalties on her own return.
Court: U.S. Tax Court, Judge: Copeland, Filed On: March 11, 2024, Case #: 2024-2, Categories: Tax
J. Weiler finds that the commissioner of internal revenue properly determined a couple's tax liability because federal civil service disability retirement payments should have been included in gross income.
Court: U.S. Tax Court, Judge: Weiler, Filed On: March 7, 2024, Case #: 2024-27, Categories: Tax
J. Vasquez finds that a wife is entitled to innocent spouse relief in this tax deficiency dispute because the wife lacked knowledge of and did not participate in filing joint tax returns.
Court: U.S. Tax Court, Judge: Vasquez, Filed On: February 28, 2024, Case #: 2024-26, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this challenge to the IRS determination of tax liability because the deficiencies are not barred by the statute of limitations.
Court: U.S. Tax Court, Judge: Lauber, Filed On: February 28, 2024, Case #: 162TC4, Categories: Tax
J. Lauber finds a married couple underreported the wife’s taxable Social Security benefits received for tax year 2019. The taxpayers reported only $5,202 in taxable Social Security benefits, which was 85 percent of the $6,120 cash payment they received from the Social Security Administration (SSA) for that year. But the wife actually received $19,866 in Social Security benefits that year, with $1,080 paid to the IRS, and $12,666 not being disbursed as it was a workers’ compensation offset. While they did not receive the disbursement on the workers’ compensation offset, it must still be reported as Social Security income, therefore the instant court finds they taxpayers must include an additional $11,684 of Social Security benefits in their gross income for tax year 2019.
Court: U.S. Tax Court, Judge: Lauber, Filed On: February 14, 2024, Case #: 2024-23, Categories: Social Security, Tax, Workers' Compensation