11 results for 'judge:"Weiler"'.
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. 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. 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. Weiler finds for the commissioner of internal revenue in collection due process claims related to a tax deficiency because the settlement officer did not abuse his discretion in sustaining the levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: November 28, 2023, Case #: 2023-32, Categories: Tax
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J. Weiler finds for the commissioner of internal revenue in due process claims concerning efforts to collect on tax liability because the settlement officer did not abuse her discretion, and genuine issues did not remain in dispute.
Court: U.S. Tax Court, Judge: Weiler, Filed On: October 10, 2023, Case #: 2023-123, Categories: Tax
J. Weiler finds in favor of the commissioner in this collection due process action for a tax deficiency. The office of appeals did not abuse her discretion and the evidence supports the proposed levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: August 29, 2023, Case #: 2023-27, Categories: Tax, Due Process
J. Weiler grants, in part, taxpayer’s motion to impose sanctions, it was premature to award expenses and fees.
Court: U.S. Tax Court, Judge: Weiler, Filed On: August 29, 2023, Case #: 2023-111, Categories: Sanctions, Tax, Attorney Fees
J. Weiler finds in favor of the commissioner in this collection due process action for a tax deficiency. The settlement officer did not abuse her discretion and the evidence supports the proposed levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: August 7, 2023, Case #: 2023-26, Categories: Government, Tax
J. Weiler finds for the commissioner of internal revenue in this tax liability dispute because taxpayers failed to provide a reasonable explanation for unreported wages.
Court: U.S. Tax Court, Judge: Weiler, Filed On: July 24, 2023, Case #: 2023-93, Categories: Tax
J. Weiler finds that the IRS office of appeals properly upheld notice of federal tax lien for unpaid tax liability for 2018 because evidence indicated the taxpayers were not entitled to an installment agreement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: June 13, 2023, Case #: 2023-69, Categories: Tax