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Administrative-Tax-Deficiency-Calculation of Penalty

Staff Report//June 4, 2026//

Administrative-Tax-Deficiency-Calculation of Penalty

Staff Report//June 4, 2026//

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Plaintiff appealed the tax court’s affirmance of the IRS’s calculation of her tax deficiency and penalty.  

Where the tax court had not made any clear error, the court upheld the assessment.   

Judgment is affirmed. 

Huber v. Commissioner of Internal Revenue (MLW No. 84849/Case No. 25-3073 – 2 pages) (U.S. Court of Appeals, 8th Circuit, per curiam) Appealed from U.S. Tax Court, Buch, J. 

 

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