Category: Penalty Procedures

Laidlaw’s Harley Davidson Sales, Inc. v. Comm’r

Abstract Case Name: Laidlaw’s Harley Davidson Sales, Inc. v. Commissioner, 154 T.C. 68 (Jan. 16, 2020).Jurisdiction: U.S.T.C.Petitioner: Laidlaw’s Harley Davidson Sales, Inc.Respondent: Commissioner of the Internal Revenue Service.Concepts: IRS Examinations; Civil Tax Penalties; Penalty Procedures; Collections Due Process.Nature of Case: Whether an IRS agent proposing a penalty under I.R.C. § 6707A for failure to disclose participation in […]

Barnhill v. Comm’r

Abstract Case Name: Rickey B. Barnhill v. Commissioner, 155 T.C. No. 1 (July 21, 2020).Jurisdiction: U.S.T.C.Petitioner: Rickey B. Barnhill.Respondent: Commissioner of the Internal Revenue Service.Concepts: Penalties and Addition Tax; Collections; Summary Judgment; Levy or Distraint; Judicial Remedies and Review.Nature of Case: Whether a taxpayer can be precluded by summary judgement from disputing tax liability under section […]