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Tag Archives: tax

Administrative: Tax-Dismissal of Petition-Failure to Pay Filing Fee

Plaintiff appealed the dismissal of his petition to the tax court. Where plaintiff failed to pay the filing fee, the tax court was authorized to dismiss plaintiff’s petition. Judgment is affirmed. Smith v. Commissioner of Internal Revenue (MLW No. 73892/Case ...

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Administrative: Tax- Innocent-Spouse Relief- Equitable Relief

Plaintiff filed suit to appeal the commissioner of internal revenue’s denial of plaintiff’s request for innocent-spouse relief. The tax court subsequently declined to grant plaintiff equitable relief. Where the tax court did not abuse its discretion in denying equitable relief ...

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Administrative: Tax- Fraud Penalties

Plaintiffs appealed from the tax court’s decision upholding the Commissioner of Internal Revenue’s determination that plaintiffs were liable for fraud penalties for tax years 2011-2013. For the reasons expressed by the tax court, the court ruled that the commissioner’s determination ...

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Barnes seeks $25M tax refund

Barnes-Jewish Hospital followed Saint Louis University’s lead and sued the United States for a tax refund of nearly $25 million. The claim is for Financial Insurance Contribution Act taxes “erroneously collected from, and overpaid by,” the hospital on money it ...

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IRS ramping up collection efforts, tax attorneys say

The current tax season is tougher than most for Americans. With unemployment and home foreclosures at record highs, more can’t afford to pay – and won’t pay – their taxes. This could prove to be a problem as local tax ...

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