Excellent discussion by the Tax Court on issue preclusion (see link to case opinion below). Taxpayer plead guilty to criminal charges for, inter alia, failure to pay employment taxes. The taxpayer was collaterally estopped from denying responsibility for paying employment taxes in suit with the IRS. Nice job IRS lawyers!
Download HI-Q.TC.WPD
October 2011
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
| 1 | ||||||
| 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16 | 17 | 18 | 19 | 20 | 21 | 22 |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30 | 31 |
Categories
- Cancellation of Debt (1)
- Charitable Contributions (4)
- Collection Due Process Hearing (2)
- Commuting Expenses (2)
- Compensatory Damages (3)
- Corporations (3)
- Dependents (2)
- Depreciation (1)
- Dividends (1)
- Divorce (1)
- Education Expenses (4)
- Employee Business Expenses (3)
- Employee or Independent Contractor (1)
- Employment Taxes (1)
- Estate and Trust (4)
- Evidence (2)
- Family Limited Partnership (1)
- Farming (1)
- Filing Status (2)
- Foreign Earned Income (2)
- Frivolous Arguments (4)
- Gift Tax (1)
- Hobby Loss (1)
- Individual (43)
- Leashold Improvements (1)
- Life Insurance (1)
- Litigation Costs (3)
- Meals (1)
- Medical Expenses (1)
- My Opinion (5)
- Nonbusiness Expenses (1)
- Nonstatutory Stock Options (1)
- Not-for-profit (1)
- Notice of Deficiency (1)
- Ordinary and Necessary (1)
- Partnerships (7)
- Passive Losses (2)
- Penalties (9)
- Pensions (1)
- Qualified Retirement Plans (1)
- Real Estate (1)
- Rent Expenses (1)
- S-Corporations (1)
- Shareholders (1)
- Spousal Relief (4)
- Statute of Limitations (2)
- Tax Levy and Tax Lien (1)
- Tax Procedure (3)
- Trade or Business (7)
- Travel Expenses (5)
- Valuation (2)
- Work Clothes (3)
Recent Posts
- Ordinary and Necessary Business Expenses
- Nonreceipt of K-1 Not Reasonable Cause; Accuracy-Related Penalty Assessed
- Disproportionate Distributions in an S-Corp; Innocent Spouse Relief
- Divorce Decree not Controlling for Innocent Spouse Relief
- Education Expense as Trade or Business Deductions: Part Two
- Education Expenses: Is Your MBA Deductible?
- Taxpayer Discarded Day Planner, Mileage Deduction Denied
- Charitable Contributions and Facade Easements
- Charitable Contributions, Detrimental Reliance, and Notice of Deficiency
- The Effect of Life Insurance Tax-Free Build-Up on the U.S. Treasury Coffers
Disclaimer
The Tax Law Report is not intended or written to be used, and may not be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer by the IRS.
The Tax Law Report is not intended or written to be used, and may not be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer by the IRS.
