146 results for 'court:"U.S. Tax Court"'.
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
J. Carluzzo finds for the commissioner of internal revenue in this tax liability dispute because the mother was not entitled to an earned income tax credit or head of household filing status as claimed on her return.
Court: U.S. Tax Court, Judge: Carluzzo, Filed On: February 9, 2024, Case #: 2024-20, Categories: Tax
J. Ashford finds for the commissioner of internal revenue in collection due process claims concerning a tax deficiency because the settlement officer did not commit an abuse of discretion.
Court: U.S. Tax Court, Judge: Ashford, Filed On: February 7, 2024, Case #: 2024-19, Categories: Tax, Due Process
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J. Marshall finds for the commissioner of internal revenue in this tax liability dispute since the taxpayer constructively received gross income when he criminally forfeited his IRA.
Court: U.S. Tax Court, Judge: Marshall, Filed On: February 6, 2024, Case #: 2024-16, Categories: Tax
J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to demonstrate the commissioner erroneously recast the financial transaction as an asset sale followed by a liquidating distribution.
Court: U.S. Tax Court, Judge: Buch, Filed On: February 5, 2024, Case #: 2024-15, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report all gross income.
Court: U.S. Tax Court, Judge: Lauber, Filed On: January 31, 2024, Case #: 2024-11, Categories: Tax
[Consolidated.] J. Ashford finds for the commissioner of internal revenue in this tax liability dispute since evidence supports the finding of substantial underpayment of taxes, and the liability is upheld along with accuracy related penalties.
Court: U.S. Tax Court, Judge: Ashford, Filed On: January 31, 2024, Case #: 2024-12, Categories: Tax
J. Toro finds for the commissioner of internal revenue in this tax liability dispute. The wife is not entitled to innocent spouse relief since evidence indicates she knew of the deficiency and benefited from underpayments.
Court: U.S. Tax Court, Judge: Toro, Filed On: January 30, 2024, Case #: 162TC2, Categories: Tax
J. Halpern finds for the commissioner of internal revenue in this tax liability dispute because arguments that the right to elect were waived by forgery are irrelevant.
Court: U.S. Tax Court, Judge: Halpern, Filed On: January 23, 2024, Case #: 2024-9, Categories: Tax
J. Weiler finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report all income and is liable for the deficiency and related penalties.
Court: U.S. Tax Court, Judge: Weiler, Filed On: January 23, 2024, Case #: 2024-8, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute because excess IRA contributions were subject to taxation.
Court: U.S. Tax Court, Judge: Lauber , Filed On: January 17, 2024, Case #: 2024-6, Categories: Tax
J. Gale finds for the commissioner of internal revenue in tax liability claims because plaintiff failed to demonstrate he was entitled to business related deductions.
Court: U.S. Tax Court, Judge: Gale, Filed On: January 11, 2024, Case #: 2024-5, Categories: Tax
J. Gale finds for the commissioner of internal revenue in tax liability claims because taxpayers failed to provide a reasonable explanation for unreported income.
Court: U.S. Tax Court, Judge: Gale, Filed On: January 10, 2024, Case #: 2024-4, Categories: Tax
[Consolidated.] J. Morrison finds for the commissioner of internal revenue in tax liability claims involving an LLC and its members since the parties failed to demonstrate a reasonable cause for failing to timely file an income tax return.
Court: U.S. Tax Court, Judge: Morrison, Filed On: January 8, 2024, Case #: 2024-3, Categories: Civil Procedure, Tax
J. Marvel finds for the commissioner of internal revenue in this tax liability dispute because the taxpayers were not entitled to insurance-related deductions and are liable for accuracy-related penalties.
Court: U.S. Tax Court, Judge: Marvel, Filed On: January 4, 2024, Case #: 2024-2, Categories: Tax
J. Copeland finds for the commissioner of internal revenue in this tax liability dispute based on the evidence. Meanwhile, plaintiff failed to demonstrate he is entitled to relief from accuracy-related penalties.
Court: U.S. Tax Court, Judge: Copeland, Filed On: January 3, 2024, Case #: 2024-1, Categories: Tax
J. Copeland finds for the commissioner of internal revenue in this tax liability dispute because the couple failed to report all income on their return.
Court: U.S. Tax Court, Judge: Copeland, Filed On: January 2, 2024, Case #: 2023-155, Categories: Tax
J. Kerrigan finds for the commissioner of internal revenue in this tax liability dispute because the liability determination did not contain error.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: December 28, 2023, Case #: 2023-154, Categories: Tax
J. Toro finds for the commissioner of internal revenue in an action brought after the whistleblower was denied an award because the record indicates the denial "does not reflect an abuse of discretion."
Court: U.S. Tax Court, Judge: Toro, Filed On: December 21, 2023, Case #: 2023-152, Categories: Tax, Whistleblowers
[Corrected.] J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report a settlement from her former employer in gross income.
Court: U.S. Tax Court, Judge: Buch, Filed On: December 19, 2023, Case #: 2023-34, Categories: Employment, Tax
J. Marshall rules in part for the commissioner of internal revenue in tax liability claims by reducing unreported income by the total of returned property related to federal drug charges. The taxpayer is responsible for the remainder of unreported income from the sale of marijuana as well as associated penalties.
Court: U.S. Tax Court, Judge: Marshall, Filed On: December 18, 2023, Case #: 2023-150, Categories: Tax
J. Leyden rules in part for the commissioner of internal revenue in tax liability claims. The taxpayer is entitled to certain business related deductions, but he is liable for penalties related to untimely filings.
Court: U.S. Tax Court, Judge: Leyden, Filed On: December 18, 2023, Case #: 2023-35, Categories: Civil Procedure, Tax
J. Gale finds that a taxpayer is not entitled to innocent spouse relief related to a tax deficiency because the taxpayer failed to report social security income.
Court: U.S. Tax Court, Judge: Gale, Filed On: December 17, 2023, Case #: 2023-153, Categories: Tax
J. Morrison finds for the commissioner of internal revenue in this tax liability dispute because underpayment had been due to fraud, and the couple is responsible for all deficiencies and associated fraud penalties.
Court: U.S. Tax Court, Judge: Morrison, Filed On: December 13, 2023, Case #: 2023-148, Categories: Fraud, Tax