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Abuse of discretion

Tax Court – no clear link from financial problems to not paying tax, so penalties, liens, levies applied

Tax Court – no clear link from financial problems to not paying tax, so penalties, liens, levies applied

Nutrition Formulators Inc., TC Memo 2016-60 The Tax Court has held that an employer did not have reasonable cause that would excuse penalties for failure to deposit employment taxes, failure to pay employment taxes shown on its return and failure to timely file a return, and that IRS settlement officers acted properly in sustaining lien […]

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Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Tax Court holds IRS may count nontaxable, non-leviable income when making installment payment offer

Matthews, TC Memo 2012-225 The Tax Court has held that the fact that the Code exempts veteran’s disability benefits from federal income tax and makes those benefits exempt from levy does not mean that IRS cannot consider a taxpayer’s receipt of those benefits when determining his “ability to pay” for purposes of establishing an installment […]

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Tax Court: Taxpayer wrongfully denied CDP Hearing where IRS properly sends, but taxpayer doesn’t receive, trust fund penalty notice

Tax Court: Taxpayer wrongfully denied CDP Hearing where IRS properly sends, but taxpayer doesn’t receive, trust fund penalty notice

Obiakor, TC Memo 2015-112 The Tax Court has held that the fact that IRS properly sent a notice of intent to assess the trust fund penalty to taxpayer, but it was returned to IRS as undeliverable, didn’t prevent IRS’s assessment of the penalty from being valid. However, it did mean that the taxpayer didn’t have […]

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IRS Errors Get Taxpayer Partial Abatement Of Late Payment Interest

IRS Errors Get Taxpayer Partial Abatement Of Late Payment Interest

King, TC Memo 2015-36 Where a taxpayer was unable to pay his employment tax liabilities on time and asked for an installment payment agreement, and IRS made procedural errors and bad judgments, the Tax Court has held that some of the interest that accrued on his late payments were excessive. As a result, the Court […]

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Disguised transactions, noncompliance, etc. justified IRS’s rejection of taxpayer’s OIC

Disguised transactions, noncompliance, etc. justified IRS’s rejection of taxpayer’s OIC

Hauptmann, TC Memo 2014-214 The Tax Court has rejected a taxpayer’s challenge to IRS’s determination not to accept his offer-in-compromise (OIC) because IRS had a fully developed record that included, among other factors, taxpayer’s attempts to hide assets and disguise the source of revenue, his failure to file returns, and his noncompliance with requests for […]

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Tax Court remands case to IRS Appeals Office; IRS CDP officer abused her discretion

Tax Court remands case to IRS Appeals Office; IRS CDP officer abused her discretion

Budish, TC Memo 2014-239 The Tax Court has ruled that IRS abused its discretion, i.e., that it didn’t balance the need for efficient collection against concern that the collection action be no more intrusive than necessary, when, after a collection due process (CDP) hearing, it conditioned an installment agreement with the taxpayer on IRS filing […]

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Chief Counsel Notice: IRS Advises its Attorneys on Arguing that Tax Court Apply “Abuse of Discretion” Standard

Chief Counsel Notice:  IRS Advises its Attorneys on Arguing that Tax Court Apply “Abuse of Discretion” Standard

Chief Counsel Notice 2014-002.  In a Chief Counsel Notice, IRS has advised its Chief Counsel attorneys that they should take the position in Collection Due Process (CDP) Tax Court cases that certain specific issues do not involve “the existence of amount of the underlying tax liability under Code Sec. 6330(c)(2)(B),” thus depriving the Tax Court of […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney