Postponing Assessment and Collection of the IRC 6672 Liability
IRC 6672 imposes a personal liability on those responsible for collecting and paying over to the IRS taxes held in trust. This liability goes by several names including “Trust Fund Recovery Penalty”...
View ArticleSummary Opinions for 10/10/14
Summary Opinions only touches on a few items this week, but they are all interesting and somewhat important. More jurisdiction questions, both in the whistleblower context and on failure to exhaust...
View ArticleLitigating the Merits of a Trust Fund Recovery Penalty Case in CDP When the...
In Mason v. Commissioner the Tax Court issued a regular opinion as it decided for the first time the impact of taxpayer’s failure to receive her notice of the trust fund recovery penalty (TFRP)...
View ArticleSummary Opinions for June
Before covering the June tax procedure items we didn’t otherwise write on, I wanted to highlight that Keith was quoted in a Seattle Times’ article about the IRS/Microsoft litigation, where MS is...
View ArticleRecent Tax Court Case Highlights CDP Reach and Challenges With Collection...
I read with interest Gallagher v Commissioner, a memorandum opinion from earlier this month. The case does not break new ground, but it highlights some interesting collection issues and also touches...
View ArticleEffective Tax Administration and Equitable Estoppel as Defenses to Assessment...
I am confused by the court’s introduction of the case which indicates that the IRS brought suit to hold Stanley Craft liable as a responsible officer. Usually, the IRS assesses the Trust Fund Recovery...
View ArticleCan Bankruptcy Trustee Be Held Liable for Trust Fund Recovery Penalty of...
In In re Big Apple Energy, LLC, No. 8-18-75807 (Bankr. EDNY 2022), the owner of a business that failed to pay the taxes withheld from employees over to the IRS sought an order that the bankruptcy...
View ArticleWhat Happens to Employees When the Employer Fails to Pay Over to the...
In Plazzi v. FedEx Ground Package System, Inc., No. 1:21:-cv-12130 (D. Mass. 2022), three employees sued their employer because their withheld wages were not paid over to the government. I do not...
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