The IRS may no longer penalize courtesy copies of frivolous returns. In recent years the IRS has become heavy handed in its application of “Frivolous Return Penalties” under I.R.C. Sec. 6702. The penalty is $5,000 for submitting a return that meets any of...
Federal jurisdiction is always limited by law. As creatures of the law, federal courts exist, and possess specific authorities only by statutory grants of jurisdiction. If no federal statute specifically grants a court the power to decide an issue, the court does not...
July 19, 2013 Tax Court: IRS Must Sign Interrogatories Under Oath, Just Like Taxpayers Swanson-Flosystems Co. v. Commissioner, No. 27975-11 (July 18, 2013): On July 3, 2013, petitioner filed a motion “for an order compelling Respondent to provide the signed oath...
In a previous post I discussed applying for a Collections Due Process Hearing (CDPH). And emphasized that the IRS has the burden of proof concerning penalties. All you really need to do in that case is deny that you filed a frivolous document. The Service must prove...
A friend of mine, a man deeply involved with the Service, sent me an impressive package of research, law, authority, and facts to be considered in his frivolous tax return Collections Due Process hearing (CDP)[1]. He was planning to send it along with his request for...
“Discovery” is the process by which parties to a law suit exchange information. Each party is required to provide any relevant information requested by his opponent. To many people this is a pretty exciting idea. For anyone who has tried to get honest...
TAX COURT HISTORY began when Congress created the “U.S. Board of Tax Appeals” in the Revenue Act of 1924. The Board consisted of “members” whose job it was to make decisions in tax disputes. The members selected one of their own as “chairman” every two...
TAX COURT JURISDICTION is defined by statute. There are a number of areas over which the court has jurisdiction. Chief among them are: deficiencies, overpayments,[1] interest abatement,[2] wrongfully collected amounts,[3] innocent spouse relief,[4] and worker...
