Category Archives: Tax Court

November 14th Is Not Before November 13th

Posted on August 23, 2007 by Russ

If you receive an IRS Determination Letter, and decide to file a petition in Tax Court, make sure you file by the deadline. The Tax Court won’t accept your petition if you file late, as another taxpayer discovered today. Our … Continue reading →

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Muffled

Posted on August 13, 2007 by Russ

Later this week I need to bring my car in for service. The auto repair shop I use is on the up-and-up. However, not all of them are. Today, the Tax Court looked at a Colorado muffler shop which apparently … Continue reading →

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Is Antarctica a Foreign Country?

Posted on July 9, 2007 by Russ

Last week I wrote a post about a Tax Court ruling that said that for purposes of §911 of the Internal Revenue Code (the Foreign Earned Income Exclusion) that Antarctica is not a foreign country. Well, one reader wrote me … Continue reading →

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Antarctica Is Not a Country

Posted on July 5, 2007 by Russ

There are lots of foreign countries in the world, but Antarctica is not one of them. It is a continent. The question arose last year on whether you can take the Foreign Earned Income Exclusion (§911 of the Tax Code) … Continue reading →

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If At First You Don’t Succeed…

Posted on June 25, 2007 by Russ

We’re taught that if at first you don’t succeed, try, try again. But sometimes it just doesn’t work. Take the example of Warren Follum. Mr. Follum had asked the Tax Court to review the IRS’ decision to proceed with collecting … Continue reading →

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The AMT May be Unfair, But You Must Pay It

Posted on June 21, 2007 by Russ

The Tax Court looked at two cases involving the Alternative Minimum Tax (AMT) today. In both cases, the taxpayers impacted by the AMT protested that they shouldn’t have been impacted by the AMT because they either didn’t have preference items … Continue reading →

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Be Careful What You Ask For

Posted on June 20, 2007 by Russ

I haven’t blogged about a tax protester case at the Tax Court in some time. But one was decided today that had several humorous elements—more than enough to make it ripe for reporting. Chester Davis didn’t file a 2001 tax … Continue reading →

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The IRS Makes a Mistake; Who Pays?

Posted on May 30, 2007 by Russ

Suppose you discover an error in your 2001 tax return. You’ve forgotten to include a $55,065 deduction that will lower your taxes by $13,769. You timely amend your return to get the deduction (you have three years from the due … Continue reading →

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The IRS Overreaches

Posted on May 24, 2007 by Russ

What happens when you receive a Form 1099-MISC, but you never received the income shown on the information return? You don’t include it on your tax return—after all, you didn’t receive the income, so you don’t owe tax on it. … Continue reading →

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Partially Up In Smoke

Posted on May 15, 2007 by Russ

The Tax Court today looked into whether a non-profit corporation that provides help to the terminally ill and provides medical marijuana to the terminally ill is allowed to deduct its operating costs. The non-profit, Californians Helping to Alleviate Medical Problems, … Continue reading →

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