Category Archives: Tax Court

I Don’t Think It’s Close…

…But the Tax Court does. In a case released today, a man thinks he has some additional 1099s. He has not received copies of his statements on these accounts (they are education accounts for his children). He calls and writes … Continue reading

Posted in Tax Court | Comments Off on I Don’t Think It’s Close…

A Zero in More Ways than One

Let’s assume you (erroneously) believe that the US has no write to levy an income tax on you. You are a believer in one of the many frivolous or groundless schemes that say, in short, that the US can’t levy … Continue reading

Posted in Tax Court | Comments Off on A Zero in More Ways than One

No Unsettling the Settlement

Yesterday, the Tax Court decided Slojewski v. Commissioner. In this case, the respondent (Slojewski) and the IRS settled before a scheduled trial in Tax Court. A hearing to finalize the matter was scheduled a month later. All seems well. Then … Continue reading

Posted in Tax Court | Comments Off on No Unsettling the Settlement

Farrago a la Evasion

Our thanks to Roth & Company’s Tax Updates for this article to a Tax Court decision on a frivolous appeal, or, as the Tax Court put it: Petitioner filed a timely petition in which he sets out a farrago of … Continue reading

Posted in Tax Court | Comments Off on Farrago a la Evasion