24 results for 'judge:"Lauber"'.
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. 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. 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
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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. 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. 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
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. Lauber finds for the commissioner of internal revenue in this tax liability dispute because the company's method for making transfer-pricing adjustments is not supported by law.
Court: U.S. Tax Court, Judge: Lauber, Filed On: November 8, 2023, Case #: 2023-135, Categories: Tax
J. Lauber denies the commissioner of internal revenue summary judgment in this tax deficiency dispute because genuine issues remain in dispute as to whether the taxpayer intentionally attempted to evade paying taxes.
Court: U.S. Tax Court, Judge: Lauber, Filed On: October 17, 2023, Case #: 2023-124, Categories: Fraud, Tax
J. Lauber finds for the commissioner of internal revenue in collection due process claims stemming from a tax deficiency because issues are not in dispute and settlement officers had not abused their discretion in imposing the levy.
Court: U.S. Tax Court, Judge: Lauber, Filed On: September 26, 2023, Case #: 2023-119, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in claims concerning an alleged overpayment because refunds for such are barred by statute.
Court: U.S. Tax Court, Judge: Lauber, Filed On: August 10, 2023, Case #: 2023-103, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute for lack of genuine issues concerning the method with which payments had been credited to deficiencies in prior years.
Court: U.S. Tax Court, Judge: Lauber, Filed On: August 10, 2023, Case #: 2023-102, Categories: Tax
J. Lauber finds for the commissioner of internal revenue because the taxpayer's argument that his wages did not constitute taxable income lack merit.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-95, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this liability dispute since defendant failed to reasonably explain why he failed to file taxes or report income for the years at issue.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-96, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax dispute over deductions for charitable contributions concerning a conservation easement because the IRS complied with all requirements and secured a supervisor's approval for the penalties.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-92, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in tax liability claims because the taxpayer failed to demonstrate that the government's Covid-19 response excused him from reporting long-term capital gains.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 20, 2023, Case #: 2023-91, Categories: Tax, Covid-19
J. Lauber finds for the commissioner of internal revenue in collection due process claims because evidence supported tax deficiency findings.
Court: U.S. Tax Court, Judge: Lauber, Filed On: May 15, 2023, Case #: 2023-58, Categories: Tax