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61. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020related by meaning
    orm 4549 states: I give my consent to the immediate assessment and collection of any increase in tax and penalties, and accept any decrease in tax and penalties shown above, plus additional interest as provided by law.ts4) On August 1, 2011, the IRS assessed an underpayment amount of $46,865, and the assessed interest …
62. T.C. Memo. 2011-83 — Bruce A. & Carol Anfinson Brown v. Commissioner
    IRCCourt RulingsApr 12, 2011
    …isfies its burden of production, the taxpayers must prove they are not liable for penalties. Id. at 446-447. The taxpayer bears the burdens of both production and proof regarding exceptions to the substantial understatement penalty. See id. at 446 (stating that the IRS "need not introduce evidence regarding reasonable …
63. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    minations should also be within our jurisdiction. Regardless of the logic of petitioners’ position, we are constrained to deny their motion to vacate. The United States Tax Court has limited jurisdiction. See sec. 7442. Under this jurisdictional umbrella fall generally income, estate, gift, and miscellaneous excise tax…
64. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012
    … showing that the additions to tax are appropriate. S_ee id.; Higbee v. Commissioner, 116 T.C. 438, 446 (2001). Once respondent satisfies this burden, petitioner has the burden of proof with respect to exculpatory factors such as reasonable cause. See Higbee v. Commissioner, 116 T.C. at 446-447. Section 6651(a)(li) Sec…
65. T.C. Memo. 2010-186 — Kwame Owusu v. Commissioner
    IRCCourt RulingsAug 23, 2010
    …icate that it is appropriate to impose the addition . See Higbee'v . Commissioner , 116 T .C . 438,,446 (2001) . Once respondent meets his burden of production, petitioner bears the burden of proving error in the ;determination, including evidence of reasonable cause or other exculpatory factors . See id . at 446-447 .
66. Circular 230 § 10.50(c) — Sanctions.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (c) (c) Authority to impose monetary penalty (c)(1) (1) In general. (c)(1)(i) (i) The Secretary of the Treasury, or delegate, after notice and an opportunity for a proceeding, may impose a monetary penalty on any practitioner who engages in conduct subject to sanction under paragraph (a) of this section. (c)(1)(ii) (ii…
67. T.C. Memo. 2007-19 — Bidyut K. & Diana T. Bhattacharyya v. Commissioner
    IRCCourt RulingsJan 30, 2007
    …for the section 6651(a)(1) addition to tax. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). To meet his burden of production, respondent must come forward with sufficient evidence indicating that it is appropriate to impose the addition to tax. See Higbee v. . Commissioner, supra at 446-447. Res…
68. T.C. Memo. 2007-292 — Hubert Joubert v. Commissioner
    IRCCourt RulingsSep 24, 2007
    … that it is appropriate to impose the relevant penalty ." Higbee v . Commissioner , 116 T .C . 438, 446 (2001) . In instances where an exception to the penalty or addition to tax is afforded upon a showing of reasonable cause, the taxpayer bears the burden of demonstrating such cause . Id . at 446-447 . - 10 - B . Sect…
69. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005
    …titioner’s liability for the additions to tax. Sec. 7491(c); Higbee v. Commissioner , 116 T.C. 438, 446-447 (2001). To meet his burden of production, respondent must come forward with sufficient evidence indicating that it is appropriate to impose the additions to tax. Higbee v. Commissioner , supra at 446-447. Once re…
70. T.C. Memo. 2017-67 — Sean M. Murray v. Commissioner
    IRCCourt RulingsApr 20, 2017related by meaning
    ; Bruhwhiler v. Commissioner, T.C. Memo. 2016-18, 111 T.C.M. (CCH) 1071, 1074. Petitioner has repeatedly advanced numerous frivolous positions in this Court. These include assertions that he has no obligation to file Federal income tax returns, that he is the executor of the estate of an artificial person, and that res…
71. T.C. Memo. 1997-324 — Douglas R. Prince, D.D.S., M.S., P.C. v. Commissioner
    IRCCourt RulingsJul 15, 1997
    …ayments to petitioner as follows: Taxable Year Ending Original Return Amended Return June 30, 1986 $446,781 no change June 30, 1987 379,694 $364,694 Dec. 31, 1987 49,782 181,718 Dec. 31, 1988 430,002 no amended return filed On their Federal income tax returns and amended return, petitioners included in their gross inco…
72. T.C. Memo. 1995-470 — Harold L. & Gladys M. Humberson v. Commissioner
    IRCCourt RulingsOct 3, 1995
    …that the correct amount is $158,680.9 8 . 5 So stipulated. The sum of these two amounts equals $158,446.20, which is the amount of the check dated March 31, 1990, from the Maryland State Retirement Systems. Although the record is not completely clear regarding the status of the balance of the Transfer Refund, i.e., the…
73. T.C. Memo. 2007-68 — Christina L. Belmont v. Commissioner
    IRCCourt RulingsMar 22, 2007related by meaning
    ddition to tax must be sustained. Section 6673(a)(1) authorizes the Court to require a taxpayer to pay the United States a penalty in an amount not to exceed $25,000 whenever the taxpayer’s position is frivolous or groundless or the taxpayer has instituted or pursued the proceeding primarily for delay. Respondent has n…
74. T.C. Summary Opinion 2002-108 — Claudia J. Dunn v. Commissioner
    IRCCourt RulingsAug 22, 2002
    …of accounting “Expenditures are to be deducted for the taxable year in which actually made”. Sec. 1.446-1(c)(1)(i), Income Tax Regs.; see secs. 446, 461; sec. 1.461-1(a)(1), Income Tax Regs. Petitioner’s higher education expenses for 1998 are limited to the qualified higher education expenses that she actually paid dur…
75. 141 T.C. No. 19 — Andrew Wayne Roberts v. Commissioner
    IRCCourt RulingsDec 30, 2013related by meaning
    …icating that it is appropriate to impose the relevant penalty." Higbee v. Commissioner, 116 T.C. at 446. Once the Commissioner meets his burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner's determination is incorrect or that the taxpayer had reasonable cause or substanti…
76. 107 T.C. No. 1 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsAug 6, 1996
    … method. In order to change to a different accounting method, petitioner was required under section 446(e) to obtain the Commissioner's consent, which was not done. Second, respondent asserts that petitioner's "new method", i.e., that of deducting grace period contributions in the Current Taxable Year, fails to clearly…
77. T.C. Memo. 1998-336 — Robert A. & Laverne M. Hall v. Commissioner
    IRCCourt RulingsSep 22, 1998related by meaning
    nerally presumed correct. Rule 142(a); Welch v. Helvering , 290 U.S. 111, 115 (1933). Furthermore, every item of a person's gross income is subject to Federal income tax unless there is a statute or some rule of law that exempts the person or the item from gross income. HCSC- Laundry v. United States , 450 U.S. 1, 5 (1…
78. T.C. Memo. 2017-139 — Louelia Salomon Frias & Mervyngil Salomon v. Commissioner
    IRCCourt RulingsJul 11, 2017
    …that it is appropriate to impose the penalty. See sec. 7491(c); Higbee v. Commissioner, 116 T.C. at 446-447. Once the Commissioner meets his burden of production, the taxpayer must come forward with persuasive evidence that the Commissioner's determination is incorrect or that the taxpayer had reasonable cause or subst…
79. T.C. Memo. 2010-42 — Scott Ray Holmes v. Commissioner
    IRCCourt RulingsMar 4, 2010related by meaning
    (2002) . We sustain respondent's determinations as to the additions to tax under sections 6651(a)(1) and (2) and 6654(a) . IV . Section 6673 Penalt y Respondent has moved to impose a penalty under section 6673(a)(1), which authorizes this Court to require a taxpayer to pay to the United States a penalty not in excess o…
80. T.C. Memo. 2016-215 — Glen A. Blair v. Commissioner
    IRCCourt RulingsNov 23, 2016
    …. Commissioner, 114 T.C. 259, 265 (2000). ¹°See sec. 7491(c); Higbee v. Commissioner, 116 T.C. 438, 446-447 (2001). "Sec. 6651(a)(1); Higbee v. Commissioner, 116 T.C. at 446-447. - 8 - [*8] income greater than the exemption amount. He is required to file a return.¹² He did not raise any other defenses. Accordingly, Mr.…