Monthly Archives: May 2021

Chadwick v. Comm’r

Abstract Case Name: Chadwick v. Comm’r of Internal Revenue, 154 T.C. 84 (Jan. 21, 2020).Jurisdiction: U.S.T.C.Petitioner: David J. ChadwickRespondent: Commissioner of the Internal Revenue Service.Concepts: Penalties and Addition Tax; Trust Fund Recovery Penalty; Summary Judgement; & Judicial Standard of Review.Nature of Case: Whether written supervisor approval is required for trust fund recovery penalties to be collected against […]

Ruesch v. Comm’r

Abstract Case Name: Vivian Ruesch v. Commissioner, 154 T.C. No. 13 (Jun. 25, 2020).Jurisdiction: U.S.T.C.Petitioner: Vivian RueschRespondent: Commissioner of the Internal Revenue Service.Concepts: Tax DelinquenciesNature of Case: Whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and whether Ms. Ruesch’s claim against the IRS […]