In Uncategorized on 07/30/2020 at 16:53

Judge David Gustafson obliges Daniel E Larkin & Christine L Larkin, Docket No. 6345-14, filed 7/30/20, with a rehash and drill-down of their earlier loss. See my blogpost “Limits,” 6/28/20. Dan & Christine fare no better this time around. The return Dan handed the RA wasn’t “filed,” that is, sent to the proper Service Center, but that only helps Dan & Christine duck the Section 6662(a) accuracy chops. And as for foreign tax credit, Dan still is playing the Michael Corleone gambit.

Judge Patrick J. (“Scholar Pat”) Urda has an opinion, Carol Joy Biggs-Owens, 2020 T. C. Memo. 113, filed 7/30/20. This case should have been titled “Lose Your Case at CDP.” I don’t know if CJ had her trusty attorney with her at the CDP. Judge Scholar Pat makes no mention of an attorney or representative, other than one accountant who could not help and another newly engaged who apparently played no part. True, there’s less than $75K on the table when Carol Joy petitions the NOD, as near as I can reckon; I leave it to my CPA colleagues to come up with better numbers.

But if you’re going to the expense of hiring counsel for the Tax Court hearing, you’d be best advised to have said trusty attorney with you the moment you send in Letter 12153 to Appeals. Because, when you do, you’d better start assembling every piece of paper, corralling every electron, and rounding up every witness, to tell and verify your said tale why you need a collection alternative. If you don’t make a strong showing at the CDP, Tax Court has little room to help you.

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