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<channel>
	<title>IRS Tax Law</title>
	<link>http://www.irstaxtrouble.com/tax-law</link>
	<description>Just another WordPress weblog</description>
	<pubDate>Sun, 22 Jul 2007 04:37:50 +0000</pubDate>
	<generator>http://wordpress.org/?v=2.0.5</generator>
	<language>en</language>
			<item>
		<title>Jordan v. United States, 2007 U.S. App. LEXIS 14712 (8th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/jordan-v-united-states-2007-us-app-lexis-14712-8th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/jordan-v-united-states-2007-us-app-lexis-14712-8th-cir-2007/#comments</comments>
		<pubDate>Sun, 22 Jul 2007 04:37:50 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/jordan-v-united-states-2007-us-app-lexis-14712-8th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 14712,*
Marc Jordan, Appellant, v. United States of America, Appellee.
No. 06-2443
UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT
2007 U.S. App. LEXIS 14712
January 12, 2007, Submitted
June 21, 2007, Filed
PRIOR HISTORY:    [*1]  Appeal from the United States District Court for the District of Minnesota.
DISPOSITION:   Affirmed.
COUNSEL:   For Marc Jordan, Plaintiff - Appellant: Jon J. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/jordan-v-united-states-2007-us-app-lexis-14712-8th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Turturro, 2007 U.S. App. LEXIS 14098 (11th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-turturro-2007-us-app-lexis-14098-11th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-turturro-2007-us-app-lexis-14098-11th-cir-2007/#comments</comments>
		<pubDate>Fri, 15 Jun 2007 15:30:38 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-turturro-2007-us-app-lexis-14098-11th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 14098,*
UNITED STATES OF AMERICA, Plaintiff-Appellee, versus PAUL TURTURRO, Defendant-Appellant.
No. 06-12033 Non-Argument Calendar
UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
2007 U.S. App. LEXIS 14098
June 15, 2007, Decided
June 15, 2007, Filed
NOTICE:    [*1]  PLEASE REFER TO FEDERAL RULES OF APPELLATE PROCEDURE RULE 32.1 GOVERNING THE CITATION TO UNPUBLISHED OPINIONS.
PRIOR HISTORY:   Appeal from the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-turturro-2007-us-app-lexis-14098-11th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Maciel v. Comm&#8217;r, 2007 U.S. App. LEXIS 13142 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/maciel-v-commr-2007-us-app-lexis-13142-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/maciel-v-commr-2007-us-app-lexis-13142-2007/#comments</comments>
		<pubDate>Thu, 07 Jun 2007 23:11:05 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Credit</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<category>Unreported Income</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/maciel-v-commr-2007-us-app-lexis-13142-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 13142,*
GEORGE MACIEL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 04-75716
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
2007 U.S. App. LEXIS 13142
October 19, 2006, Argued and Submitted, San Francisco, California
June 7, 2007, Filed
PRIOR HISTORY:   	        	      [*1] [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/maciel-v-commr-2007-us-app-lexis-13142-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Kayser, 2007 U.S. App. LEXIS 12529 (2nd Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-kayser-2007-us-app-lexis-12529-2nd-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-kayser-2007-us-app-lexis-12529-2nd-cir-2007/#comments</comments>
		<pubDate>Fri, 01 Jun 2007 03:57:08 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-kayser-2007-us-app-lexis-12529-2nd-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 12529
UNITED STATES OF AMERICA, Plaintiff-Appellee, v. MICHAEL KAYSER, Defendant-Appellant.
No. 06-50178
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
2007 U.S. App. LEXIS 12529
December 5, 2006, Argued and Submitted, Pasadena, California
May 31, 2007, Filed
PRIOR HISTORY:    [*1]  Appeal from the United States District Court for the Southern District of California. D.C. No. 05-CR-0288-JTM. Jeffrey [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-kayser-2007-us-app-lexis-12529-2nd-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Private Letter Ruling 200721013 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721013-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721013-2007/#comments</comments>
		<pubDate>Sat, 26 May 2007 01:34:35 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721013-2007/</guid>
		<description><![CDATA[Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200721013
Third Party Communication: None Release Date: 5/25/2007 Date of Communication: Not Applicable
Index Number: 61.0000, 6041.0000
Person To Contact:
Telephone Number:
Refer Reply To: CC:ITA:B04 PLR15711106
Date: February 09, 2007
, ID No.


Taxpayer
=


State A
=


Y
=


Amount 1
=


Dear
 
:


This responds to your letter dated November 30, 2006, requesting a ruling that Taxpayer does not have an [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721013-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Private Letter Ruling 200721006 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721006-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721006-2007/#comments</comments>
		<pubDate>Sat, 26 May 2007 00:29:23 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Transfer Tax</category>

		<category>Estate Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Late Tax Return</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721006-2007/</guid>
		<description><![CDATA[

Internal Revenue Service
Department of the Treasury



Washington, DC 20224


Number: 200721006



Release Date: 5/25/2007 Index Number: 9100.0000, 6166.0000
Third Party Communication: None Date of Communication: Not Applicable



Person To Contact:



, ID No.



Telephone Number:


Refer Reply To:
CC: PA:APJP:B02
PLR14819806 Date: February 14, 2007
Date of Death:Date of Death:
Dear :
In a letter dated October 2, 2006, , the personal representative of the , requested an [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200721006-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>McNamee v. Dept of Treasury, 2007 U.S. App. LEXIS 12016 (2nd Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/mcnamee-v-dept-of-treasury-2007-us-app-lexis-12016-2nd-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/mcnamee-v-dept-of-treasury-2007-us-app-lexis-12016-2nd-cir-2007/#comments</comments>
		<pubDate>Thu, 24 May 2007 03:25:42 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Employment Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Lien</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/mcnamee-v-dept-of-treasury-2007-us-app-lexis-12016-2nd-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 12016
SEAN P. McNAMEE, Plaintiff-Appellant, - v. - DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellee.
Docket No. 05-6151-cv
UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
2007 U.S. App. LEXIS 12016
December 8, 2006, Argued
May 23, 2007, Decided
PRIOR HISTORY:    [*1]  Appeal from a judgment of the United States District Court for the District of [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/mcnamee-v-dept-of-treasury-2007-us-app-lexis-12016-2nd-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Private Letter Ruling 200720007 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720007-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720007-2007/#comments</comments>
		<pubDate>Sat, 19 May 2007 04:42:31 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720007-2007/</guid>
		<description><![CDATA[Internal Revenue Service Department of the Treasury Washington, DC 20224
Number: 200720007
Third Party Communication: NoneRelease Date: 5/18/2007 Date of Communication: Not Applicable
Index Number: 71.00-00
Person To Contact: , ID No. Telephone Number:
Refer Reply To: CC:ITA:B03 PLR-131321-06
Date: 2/12/07
TY:TY:
Legend
Taxpayer = Ex-spouse = Court = Year 1 = Year 2 = $x = $y = Chapter X = State Code [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720007-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Chief Counsel Memorandum 200720015 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-200720015-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-200720015-2007/#comments</comments>
		<pubDate>Sat, 19 May 2007 00:41:10 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Employment Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Installment Agreement</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-200720015-2007/</guid>
		<description><![CDATA[Office of Chief Counsel Internal Revenue Service
Memorandum
Number: 200720015
Release Date: 5/18/2007
CC:PA:CBS:B03 GL15360206
UILC: 6672.0000


date:
March 13, 2007


to:
Area Counsel 1 (Manhattan)



(Small Business/SelfEmployed)


from:
Robert A. Miller, Senior Technician Reviewer, Branch 3



Collection, Bankruptcy &#038; Summonses



(Procedure &#038; Administration)



subject: TFRP Calculation  Sequence of Payment Application for Partial Payments of Employer Tax Liability in light of Revenue Procedure 200226
This Chief Counsel Advice responds to [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-200720015-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Private Letter Ruling 200720017 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720017-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720017-2007/#comments</comments>
		<pubDate>Fri, 18 May 2007 20:44:53 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Gift Tax</category>

		<category>Employment Tax</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720017-2007/</guid>
		<description><![CDATA[Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200720017
[Third Party Communication:Release Date: 5/18/2007 Date of Communication: Month DD, YYYY]
Index Number: 61.30-00, 3101.00-00,


3111.00-00, 3121.01-00, 3301.00-00, 3306.02-00, 3401.01-00, 3402.00-00
Person To Contact: Telephone Number:


 
Refer Reply To: CC:ITA:B05


 
PLR-152644-06


 
Date: February 09, 2007


, ID No.


Legend


Taxpayer
=


State A
=


Policy
=
 


Modified Policy
=
 


Dear :
This is in response to your request for a private letter ruling dated [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-200720017-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Baucom, 2007 U.S. App. LEXIS 11423 (4th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-baucom-2007-us-app-lexis-11423-4th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-baucom-2007-us-app-lexis-11423-4th-cir-2007/#comments</comments>
		<pubDate>Wed, 16 May 2007 19:50:23 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-baucom-2007-us-app-lexis-11423-4th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 11423,*
UNITED STATES OF AMERICA, Plaintiff-Appellee, v. MARTIN LOUIS BAUCOM, Defendant-Appellant. No. 06-4229. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. PATRICK GRANT DAVIS, Defendant-Appellant. No. 06-4230. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. MARTIN LOUIS BAUCOM, Defendant-Appellant. No. 06-4273. UNITED STATES OF AMERICA, Plaintiff-Appellant, v. MARTIN LOUIS BAUCOM, Defendant-Appellee. No. 06-4396. UNITED STATES OF [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-baucom-2007-us-app-lexis-11423-4th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Toth v. Comm&#8217;r, 128 T.C. No. 1 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/toth-v-commr-128-tc-no-1-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/toth-v-commr-128-tc-no-1-2007/#comments</comments>
		<pubDate>Wed, 16 May 2007 16:30:40 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/toth-v-commr-128-tc-no-1-2007/</guid>
		<description><![CDATA[128 T.C. No. 1
UNITED STATES TAX COURT
JULIE A. TOTH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12452-04, 12862-04. Filed January 18, 2007.
P began operating a horse boarding and training
facility for profit in 1998. P has continued carrying
on these activities through the date of trial. P
claims the expenses paid for these activities are
deductible pursuant to sec. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/toth-v-commr-128-tc-no-1-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Beth-El All Nations Church v. City of Chicago, 2007 U.S. App. LEXIS 11262 (7th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/beth-el-all-nations-church-v-city-of-chicago-2007-us-app-lexis-11262-7th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/beth-el-all-nations-church-v-city-of-chicago-2007-us-app-lexis-11262-7th-cir-2007/#comments</comments>
		<pubDate>Wed, 16 May 2007 02:08:25 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>State &amp; Local Tax</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/beth-el-all-nations-church-v-city-of-chicago-2007-us-app-lexis-11262-7th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 11262,*
BETH-EL ALL NATIONS CHURCH and BISHOP EDGAR JACKSON, Plaintiffs-Appellees, v. CITY OF CHICAGO, Defendant-Appellant.
No. 06-2082
UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT
2007 U.S. App. LEXIS 11262
February 7, 2007, Argued
May 14, 2007, Decided
PRIOR HISTORY:    [*1]  Appeal from the United States District Court for the Northern District of Illinois, Eastern Division. No. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/beth-el-all-nations-church-v-city-of-chicago-2007-us-app-lexis-11262-7th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Office of Chief Counsel Notice 2007-012 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/office-of-chief-counsel-notice-2007-012-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/office-of-chief-counsel-notice-2007-012-2007/#comments</comments>
		<pubDate>Tue, 15 May 2007 01:21:24 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/office-of-chief-counsel-notice-2007-012-2007/</guid>
		<description><![CDATA[Department Internal Office of of the Revenue Chief CounselTreasury Service
-
Notice
CC-2007-012
-
May 14, 2007
Procedure and Administration Subject: Realignment Cancel Date: May 14, 2008
-
Purpose
This notice is intended to advise Chief Counsel employees of the realignment within the office of the Associate Chief Counsel (Procedure and Administration). The realignment eliminates the existing subsidiary divisions within PA and creates seven [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/office-of-chief-counsel-notice-2007-012-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>In re: Omine, 2007 U.S. App. LEXIS 11085 (11th Cir. 2007)</title>
		<link>http://www.irstaxtrouble.com/tax-law/in-re-omine-2007-us-app-lexis-11085-11th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/in-re-omine-2007-us-app-lexis-11085-11th-cir-2007/#comments</comments>
		<pubDate>Mon, 14 May 2007 15:33:21 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Bankruptcy &amp; Taxes</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/in-re-omine-2007-us-app-lexis-11085-11th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 11085,*
IN RE: Gregg Takafumi Omine, Debtor. IN RE: Michelle Lynn Omine, Debtor. FLORIDA DEPARTMENT OF REVENUE, Plaintiff-Appellant, versus GREGG TAKEFUMI OMINE, MICHELE LYNN OMINE, Defendants-Appellees.
No. 06-11655
UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
2007 U.S. App. LEXIS 11085
May 11, 2007, Decided
May 11, 2007, Filed
PRIOR HISTORY:   	    [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/in-re-omine-2007-us-app-lexis-11085-11th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Chief Counsel Memorandum 2007-009 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-2007-009-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-2007-009-2007/#comments</comments>
		<pubDate>Mon, 14 May 2007 04:30:19 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deferral</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-2007-009-2007/</guid>
		<description><![CDATA[Office of Chief Counsel Internal Revenue Service
Memorandum
Number: AM 2007-009
Release Date: 5/11/07 CC:ITA:KLKoch POSTN-128928-06
UILC: 461.06-00
-


date:
September 01, 2006


to:
Christopher Sterner



Division Counsel



Large &#038; Mid-Size Business



Attn: Christine S. Irwin, General Attorney



Office of the Associate Area Counsel (Denver)


from:
Lewis J. Fernandez



Associate Chief Counsel



(Income Tax &#038; Accounting)


subject: Generic Legal Advice Application of §§ 1.461-4(d)(6)(ii) and 1.461-5 to service contracts
This memorandum responds to your [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/chief-counsel-memorandum-2007-009-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Nichols v. United States, 2007 U.S. App. LEXIS 10919 (9th cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/nichols-v-united-states-2007-us-app-lexis-10919-9th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/nichols-v-united-states-2007-us-app-lexis-10919-9th-cir-2007/#comments</comments>
		<pubDate>Thu, 10 May 2007 15:05:18 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/nichols-v-united-states-2007-us-app-lexis-10919-9th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 10919,*
JAMES NICHOLS; BEVERLY ANN NICHOLS, Plaintiffs-Appellants, v. DAVID A. BIRDSELL, Defendant-Appellee.
No. 05-15554
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
2007 U.S. App. LEXIS 10919
February 16, 2007, Argued and Submitted, San Francisco, California
May 9, 2007, Filed
PRIOR HISTORY:   	         [*1]  Appeal from [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/nichols-v-united-states-2007-us-app-lexis-10919-9th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>We the People Foundation, Inc. v. United States, 2007 U.S. App. LEXIS 10849 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/we-the-people-foundation-inc-v-united-states-2007-us-app-lexis-10849-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/we-the-people-foundation-inc-v-united-states-2007-us-app-lexis-10849-2007/#comments</comments>
		<pubDate>Tue, 08 May 2007 23:18:17 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Protester</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/we-the-people-foundation-inc-v-united-states-2007-us-app-lexis-10849-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 10849,*
WE THE PEOPLE FOUNDATION, INC., ET AL., APPELLANTS v. UNITED STATES OF AMERICA, ET AL., APPELLEES
No. 05-5359
UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT
2007 U.S. App. LEXIS 10849
October 6, 2006, Argued
May 8, 2007, Decided
PRIOR HISTORY:   	        	   [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/we-the-people-foundation-inc-v-united-states-2007-us-app-lexis-10849-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Topping v. Comm&#8217;r, T.C. Memo. 2007-92 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/topping-v-commr-tc-memo-2007-92-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/topping-v-commr-tc-memo-2007-92-2007/#comments</comments>
		<pubDate>Tue, 17 Apr 2007 15:29:38 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/topping-v-commr-tc-memo-2007-92-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-92
UNITED STATES TAX COURT
TRACEY L. TOPPING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22589-04. Filed April 17, 2007.
David D. Aughtry and Hale E. Sheppard, for petitioner.
Travis T. Vance III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined the following
deficiencies in petitioner’s Federal income tax:
Year Deficiency
1999 $47,425
2000 91,967
2001 112,070
- 2
After concessions,1 the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/topping-v-commr-tc-memo-2007-92-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Kovitch v. Commissioner, 128 T.C. 9 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/kovitch-v-commissioner-128-tc-9-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/kovitch-v-commissioner-128-tc-9-2007/#comments</comments>
		<pubDate>Thu, 05 Apr 2007 01:06:59 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Innocent Spouse</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/kovitch-v-commissioner-128-tc-9-2007/</guid>
		<description><![CDATA[128 T.C. No. 9
UNITED STATES TAX COURT
LISA SUSAN KOVITCH, Petitioner,  AND RICHARD P. KOVITCH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12281-05.  Filed April 4, 2007.
R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/kovitch-v-commissioner-128-tc-9-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Robbins, 2007 U.S. App. LEXIS 7539 (10th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-robbins-2007-us-app-lexis-7539-10th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-robbins-2007-us-app-lexis-7539-10th-cir-2007/#comments</comments>
		<pubDate>Sat, 31 Mar 2007 00:23:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-robbins-2007-us-app-lexis-7539-10th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 7539,*
UNITED STATES OF AMERICA, Plaintiff-Appellee, v. LEE E. ROBBINS, Defendant-Appellant.
No. 06-5014
UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT
2007 U.S. App. LEXIS 7539
March 30, 2007, Filed
NOTICE:   	         [*1]  RULES OF THE TENTH CIRCUIT COURT OF APPEALS MAY LIMIT CITATION TO [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-robbins-2007-us-app-lexis-7539-10th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Private Letter Ruling 132947-06 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-132947-06-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-132947-06-2007/#comments</comments>
		<pubDate>Fri, 30 Mar 2007 19:22:46 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/private-letter-ruling-132947-06-2007/</guid>
		<description><![CDATA[Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 200713002
Release Date: 3/30/2007
Index Number: 3402.15-00
Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact: &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;, ID No. &#8212;&#8212;&#8212;&#8212;&#8212;
Telephone Number: &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;
Refer Reply To: CC:PA:APJP:B01 PLR-132947-06
Date: December 21, 2006
Section 3402 – Income Tax Collected at Source
Section 3402.15-00 – Withholding on Gambling Winnings
LEGEND:
State Lottery = &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;
$X = &#8212;
Dear &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;:
This [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/private-letter-ruling-132947-06-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Prebola v. Commissioner, 2007 U.S. App. LEXIS 7071 (2nd Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/prebola-v-commissioner-2007-us-app-lexis-7071-2nd-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/prebola-v-commissioner-2007-us-app-lexis-7071-2nd-cir-2007/#comments</comments>
		<pubDate>Wed, 28 Mar 2007 03:49:52 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Rate</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/prebola-v-commissioner-2007-us-app-lexis-7071-2nd-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 7071,*
SHIRLEY B. PREBOLA, N.K.A. SHIRLEY D. BEGY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Docket No. 05-6953-ag
UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
2007 U.S. App. LEXIS 7071
March 8, 2007, Submitted
March 27, 2007, Decided
PRIOR HISTORY:   	         [*1]  Appeal from a [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/prebola-v-commissioner-2007-us-app-lexis-7071-2nd-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Barber v. Governor of the State of Colorado, 2007 Colo. App. LEXIS 480 (Colo. Ct. App. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/barber-v-governor-of-the-state-of-colorado-2007-colo-app-lexis-480-colo-ct-app-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/barber-v-governor-of-the-state-of-colorado-2007-colo-app-lexis-480-colo-ct-app-2007/#comments</comments>
		<pubDate>Thu, 22 Mar 2007 20:56:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>State &amp; Local Tax</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/barber-v-governor-of-the-state-of-colorado-2007-colo-app-lexis-480-colo-ct-app-2007/</guid>
		<description><![CDATA[2007 Colo. App. LEXIS 480,*
Douglas H. Barber; Heggem-Lundquist Paint Company, a Colorado corporation; and Rick Kerber, d/b/a Kerber&#8217;s Oil Company, Plaintiffs-Appellants, v. Bill Ritter, Jr., as Governor of the State of Colorado, and Cary Kennedy, as Treasurer of the State of Colorado, Defendants-Appellees.
Court of Appeals No. 05CA0752
COURT OF APPEALS OF COLORADO, DIVISION TWO
2007 Colo. App. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/barber-v-governor-of-the-state-of-colorado-2007-colo-app-lexis-480-colo-ct-app-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Spangler, 2007 U.S. App. LEXIS 6290 (11th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-spangler-2007-us-app-lexis-6290-11th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-spangler-2007-us-app-lexis-6290-11th-cir-2007/#comments</comments>
		<pubDate>Tue, 20 Mar 2007 20:32:17 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-spangler-2007-us-app-lexis-6290-11th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 6290,*
UNITED STATES OF AMERICA, Plaintiff-Appellee, versus MARK J. SPANGLER, Defendant-Appellant.
No. 06-13881
UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
2007 U.S. App. LEXIS 6290
March 19, 2007, Decided
March 19, 2007, Filed
NOTICE:    [*1]  PLEASE REFER TO FEDERAL RULES OF APPELLATE PROCEDURE RULE 32.1 GOVERNING THE CITATION FOR UNPUBLISHED OPINIONS.
PRIOR HISTORY:   Appeal from the United [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-spangler-2007-us-app-lexis-6290-11th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Ryals, 2007 U.S. App. LEXIS 5712 (11th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-ryals-2007-us-app-lexis-5712-11th-cir-2007-2/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-ryals-2007-us-app-lexis-5712-11th-cir-2007-2/#comments</comments>
		<pubDate>Thu, 15 Mar 2007 03:30:10 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Offer in Compromise</category>

		<category>Statute of Limitation on Collection</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-ryals-2007-us-app-lexis-5712-11th-cir-2007-2/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 5712,*
UNITED STATES OF AMERICA, Plaintiff, Counter-Defendant-Appellee, versus JACK CARL RYALS, Defendant, Counter-Claimant Appellant.
No. 06-12308
UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
2007 U.S. App. LEXIS 5712
 March 12, 2007, Decided
 March 12, 2007, Filed
 
PRIOR HISTORY:    [*1]  Appeal from the United States District Court for the Northern District of Florida. D.C. Docket No. 03-00090-CV-MMP.
DISPOSITION:   [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-ryals-2007-us-app-lexis-5712-11th-cir-2007-2/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Wormley v. Department of the Treasury, 2007 U.S. App. LEXIS 5920 (Ct. App. Fed. Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/wormley-v-department-of-the-treasury-2007-us-app-lexis-5920-ct-app-fed-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/wormley-v-department-of-the-treasury-2007-us-app-lexis-5920-ct-app-fed-cir-2007/#comments</comments>
		<pubDate>Tue, 13 Mar 2007 20:14:15 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/wormley-v-department-of-the-treasury-2007-us-app-lexis-5920-ct-app-fed-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 5920,*
PATRICIA A. WORMLEY, Petitioner, v. DEPARTMENT OF THE TREASURY, Respondent.
20 06-3413
UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT
2007 U.S. App. LEXIS 5920
March 13, 2007, Decided
NOTICE:   	         [*1]  THIS DECISION WAS ISSUED AS UNPUBLISHED OR NONPRECEDENTIAL AND MAY NOT BE [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/wormley-v-department-of-the-treasury-2007-us-app-lexis-5920-ct-app-fed-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Polone v. Commissioner,  2007 U.S. App. LEXIS 5711 (9th Cir.)</title>
		<link>http://www.irstaxtrouble.com/tax-law/polone-v-commissioner-2007-us-app-lexis-5711-9th-cir/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/polone-v-commissioner-2007-us-app-lexis-5711-9th-cir/#comments</comments>
		<pubDate>Mon, 12 Mar 2007 21:56:28 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/polone-v-commissioner-2007-us-app-lexis-5711-9th-cir/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 5711,*
GAVIN POLONE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 04-72672
UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
2007 U.S. App. LEXIS 5711
April 6, 2006, Argued and Submitted, Pasadena, California
March 12, 2007, Filed
PRIOR HISTORY:   	        	      [*1]  [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/polone-v-commissioner-2007-us-app-lexis-5711-9th-cir/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Yang, 2007 U.S. App. LEXIS 5261 (7th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-yang-2007-us-app-lexis-5261-7th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-yang-2007-us-app-lexis-5261-7th-cir-2007/#comments</comments>
		<pubDate>Thu, 08 Mar 2007 05:14:50 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-yang-2007-us-app-lexis-5261-7th-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 5261,*
UNITED STATES OF AMERICA, Plaintiff-Appellee, v. YOU BIN YANG and YOU LIN YANG, Defendants-Appellants.
Nos. 06-3017 &#038; 06-3095
UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT
2007 U.S. App. LEXIS 5261
February 7, 2007, Argued
March 7, 2007, Decided
PRIOR HISTORY:   	         [*1]  Appeals from [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-yang-2007-us-app-lexis-5261-7th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Ferguson v. Comm&#8217;r, T.C. Summary Opinion 2007-30 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/ferguson-v-commr-tc-summary-opinion-2007-30-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/ferguson-v-commr-tc-summary-opinion-2007-30-2007/#comments</comments>
		<pubDate>Wed, 28 Feb 2007 23:49:27 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Penalty &amp; Interest</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Procedure Issues</category>

		<category>Court Jurisdiction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/ferguson-v-commr-tc-summary-opinion-2007-30-2007/</guid>
		<description><![CDATA[T.C. Summary Opinion 2007-30
UNITED STATES TAX COURT
MICHAEL FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21315-05S. Filed February 28, 2007.
Michael Ferguson, pro se.
Julie A. Jebe, for respondent.
ARMEN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed.1 The decision to [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/ferguson-v-commr-tc-summary-opinion-2007-30-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Chief Counsel Notice 2007-008 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/chief-counsel-notice-2007-008-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/chief-counsel-notice-2007-008-2007/#comments</comments>
		<pubDate>Tue, 27 Feb 2007 16:36:31 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Penalty &amp; Interest</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<category>Penalty</category>

		<category>Collection Due Process</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/chief-counsel-notice-2007-008-2007/</guid>
		<description><![CDATA[Notice
CC-2007-008 February 27, 2007
 


Litigating Cases Involving

Effective until further


Subject:
Criminal Restitution
Cancel Date:
notice


Purpose
 
 
 


This Notice provides Chief Counsel attorneys direction in the handling of civil cases involving criminal restitution.
-
What is Restitution?
Restitution is a legal remedy that may be ordered as an independent element of a criminal sentence by a United States district court. 18 U.S.C. §§ 3663(a)(1)(A) and 3663A(a)(1). [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/chief-counsel-notice-2007-008-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Chief Counsel Advice Memorandum 20070801F (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/chief-counsel-advice-memorandum-20070801f-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/chief-counsel-advice-memorandum-20070801f-2007/#comments</comments>
		<pubDate>Fri, 23 Feb 2007 23:16:52 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Type of Tax</category>

		<category>Transfer Tax</category>

		<category>Estate Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Lien</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/chief-counsel-advice-memorandum-20070801f-2007/</guid>
		<description><![CDATA[Office of Chief Counsel
IRS
Office of Chief Counsel Internal Revenue Service
MemorandumRelease Number: 20070801F
Release Date: 2/23/07 CC:SB:7:SJ:2:CSHong POSTF-138911-06
UIL: 6324A.00-00
date: December 20, 2006
to: Denice Huber Advisor, Technical Services (San Jose) (Small Business/Self-Employed)
From: Jeffrey L. Heinkel Associate Area Counsel (San Jose, Group 2) (Small Business/Self-Employed)
subject:
-
Disclosure Statement
This writing may contain privileged information. Any unauthorized disclosure of this writing may have [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/chief-counsel-advice-memorandum-20070801f-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>PLR 200708006 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/plr-200708006-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/plr-200708006-2007/#comments</comments>
		<pubDate>Fri, 23 Feb 2007 17:30:03 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/plr-200708006-2007/</guid>
		<description><![CDATA[

Internal Revenue Service
Department of the Treasury


 
Washington, DC 20224


Number: 200708006
 


Release Date: 2/23/2007 Index Number: 105.00-00, 106.00-00
Third Party Communication: None Date of Communication: N/A


 
Person To Contact:


 
, ID No.


 
Telephone Number:


Refer Reply To: CC:TEGE:EB:HW PLR-125738-06
Date: November 17, 2006
Legend
Employer =
Trust = Plan =
Dear :
This responds to your letter of May 11, 2006 and subsequent correspondence of November 5, 2006 and [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/plr-200708006-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Tschetschot v. Commissioner, T.C. Memo 2007-38 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/tschetschot-v-commissioner-tc-memo-2007-38-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/tschetschot-v-commissioner-tc-memo-2007-38-2007/#comments</comments>
		<pubDate>Wed, 21 Feb 2007 02:22:04 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Penalty</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/tschetschot-v-commissioner-tc-memo-2007-38-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-38
UNITED STATES TAX COURT
GEORGE E. AND GLORIA TSCHETSCHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9498-03. Filed February 20, 2007.
R disallowed losses in excess of Ps’ winnings from gambling and determined both a deficiency and a penalty for substantial understatement for 2000. After conceding that H’s net gambling losses were not properly [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/tschetschot-v-commissioner-tc-memo-2007-38-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>US v. Pesaturo, 2007 U.S. App. LEXIS 3483 (1st Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/us-v-pesaturo-2007-us-app-lexis-3483-1st-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/us-v-pesaturo-2007-us-app-lexis-3483-1st-cir-2007/#comments</comments>
		<pubDate>Fri, 16 Feb 2007 21:20:41 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Excise Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/us-v-pesaturo-2007-us-app-lexis-3483-1st-cir-2007/</guid>
		<description><![CDATA[UNITED STATES OF AMERICA, Appellee, v. AUGUSTINE E. PESATURO, Defendant, Appellant.
No. 04-1285
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT
2007 U.S. App. LEXIS 3483
 
February 16, 2007, Decided
 
 
 
PRIOR HISTORY: [*1] APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS. [George A. O&#8217;Toole, Jr., U.S. District Judge].
 
COUNSEL: William J. Cintolo, with whom Thomas R. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/us-v-pesaturo-2007-us-app-lexis-3483-1st-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>CCA 200707001 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/cca-200707001-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/cca-200707001-2007/#comments</comments>
		<pubDate>Fri, 16 Feb 2007 16:01:16 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Tax Procedure Issues</category>

		<category>Unreported Income</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/cca-200707001-2007/</guid>
		<description><![CDATA[Office of Chief Counsel Internal Revenue Service
Memorandum
Number: 200707001
Release Date: 2/16/2007
CC:PA:APJP:1:KEBriscoe FILEN-144625-06
UILC: 6050I.00-00
-


date:
December 22, 2006


to:
Program Manager



BSA Policy &#038; Operations
 



(Small Business/Self-Employed)


from: Stuart D. Murray Senior Counsel, Administrative Provisions &#038; Judicial Practice (Procedure &#038; Administration)
subject: Form 8300 Reporting of Bank Deposits that Are Payments on Used Auto Sales
This Chief Counsel Advice responds to your request for assistance. This [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/cca-200707001-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Stulter v. Internal Revenue Service, 2007 U.S. App. LEXIS 3448 (3d Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/stulter-v-internal-revenue-service-2007-us-app-lexis-3448-3d-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/stulter-v-internal-revenue-service-2007-us-app-lexis-3448-3d-cir-2007/#comments</comments>
		<pubDate>Thu, 15 Feb 2007 21:27:24 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/stulter-v-internal-revenue-service-2007-us-app-lexis-3448-3d-cir-2007/</guid>
		<description><![CDATA[LARRY L. STULER v. INTERNAL REVENUE SERVICE Larry Stuler, Appellant
No. 06-2251
UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
2007 U.S. App. LEXIS 3448
February 12, 2007, Submitted Pursuant to Third Circuit LAR 34.1(a)
 
February 15, 2007, Filed
NOTICE: [*1] RULES OF THE THIRD CIRCUIT COURT OF APPEALS MAY LIMIT CITATION TO UNPUBLISHED OPINIONS. PLEASE REFER TO THE RULES [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/stulter-v-internal-revenue-service-2007-us-app-lexis-3448-3d-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Schwartz v. Commissioner, 128 T.C. No. 2 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/schwartz-v-commissioner-128-tc-no-2-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/schwartz-v-commissioner-128-tc-no-2-2007/#comments</comments>
		<pubDate>Thu, 15 Feb 2007 05:30:29 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Court Jurisdiction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/schwartz-v-commissioner-128-tc-no-2-2007/</guid>
		<description><![CDATA[128 T.C. No. 2
UNITED STATES TAX COURT
THEODORE C. AND DENISE M. SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2914-06L. Filed February 14, 2007.
Pursuant to sec. 6330(d), I.R.C., Ps filed a petition challenging R’s determination to proceed with collection. Ps elected to have this case conducted under the small tax case procedures authorized by [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/schwartz-v-commissioner-128-tc-no-2-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Jones v. Commissioner, T.C. Summary Opinion 2007-21 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/jones-v-commissioner-tc-summary-opinion-2007-21-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/jones-v-commissioner-tc-summary-opinion-2007-21-2007/#comments</comments>
		<pubDate>Tue, 13 Feb 2007 01:34:35 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/jones-v-commissioner-tc-summary-opinion-2007-21-2007/</guid>
		<description><![CDATA[T.C. Summary Opinion 2007-21
UNITED STATES TAX COURT
ANDREW LENARD JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18523-05S. Filed February 12, 2007.
Andrew Lenard Jones, pro se.
Ashley F. Giles, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/jones-v-commissioner-tc-summary-opinion-2007-21-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Yilmaz, Inc. v. Director, 2007 N.J. Super. LEXIS 32 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/yilmaz-inc-v-director-2007-nj-super-lexis-32-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/yilmaz-inc-v-director-2007-nj-super-lexis-32-2007/#comments</comments>
		<pubDate>Sun, 04 Feb 2007 06:21:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Unreported Income</category>

		<category>State &amp; Local Tax</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/yilmaz-inc-v-director-2007-nj-super-lexis-32-2007/</guid>
		<description><![CDATA[2007 N.J. Super. LEXIS 32,*
YILMAZ, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.
DOCKET NO. A-0080-05T5
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION
2007 N.J. Super. LEXIS 32
 November 8, 2006, Argued
 February 2, 2007, Decided
 
SUBSEQUENT HISTORY:    [*1]  Approved For Publication February 2, 2007.
PRIOR HISTORY:   On appeal from the Tax Court of New Jersey, Docket No. 240-2003, whose decision is [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/yilmaz-inc-v-director-2007-nj-super-lexis-32-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Coppola v. Tax Appeals Tribunal of the State of New York, 2007 N.Y. App. Div. LEXIS 1015 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/coppola-v-tax-appeals-tribunal-of-the-state-of-new-york-2007-ny-app-div-lexis-10152007-ny-slip-op-721-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/coppola-v-tax-appeals-tribunal-of-the-state-of-new-york-2007-ny-app-div-lexis-10152007-ny-slip-op-721-2007/#comments</comments>
		<pubDate>Fri, 02 Feb 2007 06:21:35 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Type of Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<category>Penalty</category>

		<category>State &amp; Local Tax</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/coppola-v-tax-appeals-tribunal-of-the-state-of-new-york-2007-ny-app-div-lexis-10152007-ny-slip-op-721-2007/</guid>
		<description><![CDATA[2007 N.Y. App. Div. LEXIS 1015,*;2007 NY Slip Op 721
In the Matter of PETER COPPOLA, Petitioner, v TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.
99492
SUPREME COURT OF NEW YORK, APPELLATE DIVISION, THIRD DEPARTMENT
2007 NY Slip Op 721;2007 N.Y. App. Div. LEXIS 1015
 
February 1, 2007, Decided
February 1, 2007, Entered
NOTICE: [*1] THE LEXIS [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/coppola-v-tax-appeals-tribunal-of-the-state-of-new-york-2007-ny-app-div-lexis-10152007-ny-slip-op-721-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Altschul v. Commissioner, 2007 U.S. App. LEXIS 2334 (D.C. Cir 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/altschul-v-commissioner-2007-us-app-lexis-2334-dc-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/altschul-v-commissioner-2007-us-app-lexis-2334-dc-cir-2007/#comments</comments>
		<pubDate>Fri, 02 Feb 2007 06:08:47 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Court Jurisdiction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/altschul-v-commissioner-2007-us-app-lexis-2334-dc-cir-2007/</guid>
		<description><![CDATA[2007 U.S. App. LEXIS 2334,*
Todd-Warren Altschul, Appellant v. Commissioner of Internal Revenue Service, Appellee
No. 06-1161
UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT
2007 U.S. App. LEXIS 2334
 
 
February 1, 2007, Filed
NOTICE: [*1] RULES OF THE DISTRICT OF COLUMBIA CIRCUIT COURT OF APPEALS MAY LIMIT CITATION TO UNPUBLISHED OPINIONS. PLEASE REFER TO THE RULES OF [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/altschul-v-commissioner-2007-us-app-lexis-2334-dc-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Estate of Kanter, v. Commissioner, T.C. Memo. 2007-21 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/estate-of-kanter-v-commissioner-tc-memo-2007-21-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/estate-of-kanter-v-commissioner-tc-memo-2007-21-2007/#comments</comments>
		<pubDate>Thu, 01 Feb 2007 22:44:48 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Corporate</category>

		<category>Tax Procedure Issues</category>

		<category>Unreported Income</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/estate-of-kanter-v-commissioner-tc-memo-2007-21-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-21
UNITED STATES TAX COURT
ESTATE OF BURTON W. KANTER, DECEASED, JOSHUA S. KANTER, EXECUTOR, AND NAOMI R. KANTER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 712-86, 1350-87, Filed February 1, 2007.
31301-87, 33557-87, 3456-88, 32103-88, 16421-90, 26251-90, 20211-91, 21555-91, 21616-91, 1984-92, 16164-92, 23743-92, 7557-93, 22884-93.
1 Cases of the following petitioners are consolidated [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/estate-of-kanter-v-commissioner-tc-memo-2007-21-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Bhattacharyya v. Commissioner, T.C. Memo. 2007-19 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/bhattacharyya-v-commissioner-tc-memo-2007-19-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/bhattacharyya-v-commissioner-tc-memo-2007-19-2007/#comments</comments>
		<pubDate>Tue, 30 Jan 2007 18:33:56 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Penalty &amp; Interest</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Procedure Issues</category>

		<category>Penalty</category>

		<category>Late Tax Return</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/bhattacharyya-v-commissioner-tc-memo-2007-19-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-19
UNITED STATES TAX COURT
BIDYUT K. BHATTACHARYYA AND DIANA T. BHATTACHARYYA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15024-04. Filed January 30, 2007.
Bidyut K. Bhattacharyya and Diana T. Bhattacharyya, pro
sese.
Wesley F. McNamara, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitionersâ€™ 2000 Federal income tax of $314,372 and an [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/bhattacharyya-v-commissioner-tc-memo-2007-19-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>United States v. Trupin, 2007 U.S. App. LEXIS 1463 (2nd Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/united-states-v-trupin-2007-us-app-lexis-1463-2nd-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/united-states-v-trupin-2007-us-app-lexis-1463-2nd-cir-2007/#comments</comments>
		<pubDate>Wed, 24 Jan 2007 05:34:19 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/united-states-v-trupin-2007-us-app-lexis-1463-2nd-cir-2007/</guid>
		<description><![CDATA[UNITED STATES OF AMERICA, Appellant, v. BARRY TRUPIN, Defendant-Appellee.
Docket No. 05-2934-cr
UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
2007 U.S. App. LEXIS 1463
October 11, 2006, Argued
January 23, 2007, Decided
 
 
 
PRIOR HISTORY: [*1] Appeal from an order of the Southern District of New York (McKenna, J.), entered on May 6, 2005, in which the district court resentenced [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/united-states-v-trupin-2007-us-app-lexis-1463-2nd-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Rev. Proc. 2007-12</title>
		<link>http://www.irstaxtrouble.com/tax-law/rev-proc-2007-12/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/rev-proc-2007-12/#comments</comments>
		<pubDate>Mon, 22 Jan 2007 20:50:54 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Penalty &amp; Interest</category>

		<category>Tax Procedure Issues</category>

		<category>Penalty</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/rev-proc-2007-12/</guid>
		<description><![CDATA[
Rev. Proc. 2007-12


Table of Contents

SECTION 1. PURPOSE
SECTION 2. BACKGROUND
SECTION 3. SCOPE
SECTION 4. SELLER CERTIFICATION
SECTION 5. FORMAT FOR MAKING SELLER CERTIFICATION
SECTION 6. OBTAINING AND RETAINING SELLER CERTIFICATION
SECTION 7. PENALTIES
SECTION 8. EFFECT ON OTHER DOCUMENTS (when applicable)
SECTION 9. EFFECTIVE DATE
SECTION 10. PAPERWORK REDUCTION ACT
SECTION 11. DRAFTING INFORMATION
A.






SECTION 1. PURPOSE






This revenue procedure supersedes Rev. Proc. 98-20, 98-1 C.B. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/rev-proc-2007-12/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Austin v. Commissioner, T.C. Memo. 2007-11 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/austin-v-commissioner-tc-memo-2007-11-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/austin-v-commissioner-tc-memo-2007-11-2007/#comments</comments>
		<pubDate>Wed, 17 Jan 2007 00:53:18 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Court Jurisdiction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/austin-v-commissioner-tc-memo-2007-11-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-11
UNITED STATES TAX COURT
JOANNE C. AUSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8766-06. Filed January 16, 2007.
Joanne C. Austin, pro se.
Joan E. Steele and Melinda G. Williams, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This deficiency case is before the Court on respondent’s Motion To Dismiss For Lack Of Jurisdiction, as supplemented. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/austin-v-commissioner-tc-memo-2007-11-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Arnett v. Comm&#8217;r, No. 06-1934 (7th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/arnett-v-commr-no-06-1934-7th-cir-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/arnett-v-commr-no-06-1934-7th-cir-2007/#comments</comments>
		<pubDate>Tue, 16 Jan 2007 21:05:58 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Exclusion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/arnett-v-commr-no-06-1934-7th-cir-2007/</guid>
		<description><![CDATA[DAVE ARNETT, Petitioner-Appellant,. v COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 06-1934
UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT
2007 U.S. App. LEXIS 853
 November 6, 2006, Argued
 January 16, 2007, Decided
 
PRIOR HISTORY:    [*1]  Appeal from the United States Tax Court. No. 8866-03. Arnett v. Comm&#8217;r, 126 T.C. 89, 2006 U.S. Tax Ct. LEXIS 5 (2006)
DISPOSITION:   AFFIRMED.
COUNSEL:   For DAVE [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/arnett-v-commr-no-06-1934-7th-cir-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>US v. Wardell, No. 03-CR-415-REB (10th Cir.).</title>
		<link>http://www.irstaxtrouble.com/tax-law/us-v-wardell-no-03-cr-415-reb-10th-cir/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/us-v-wardell-no-03-cr-415-reb-10th-cir/#comments</comments>
		<pubDate>Fri, 12 Jan 2007 01:37:11 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Crime/Fraud</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/us-v-wardell-no-03-cr-415-reb-10th-cir/</guid>
		<description><![CDATA[
UNITED STATES COURT OF APPEALS
TENTH CIRCUIT

UNITED STATES OF AMERICA,
Plaintiff-Appellee, No. 05-1492
v. (D. of Colo.)
WENDEL ROBERT WARDELL, JR.,
Defendant-Appellant.
(D.C. No. 03-CR-415-REB)

ORDER AND JUDGMENT*

Before MURPHY, ANDERSON, and TYMKOVICH, Circuit Judges. **

While incarcerated in a Colorado state prison, Wendel R. Wardell and other
prisoners engaged in a scheme to obtain fraudulent tax refunds by submitting
false tax returns. The scheme involved [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/us-v-wardell-no-03-cr-415-reb-10th-cir/feed/</wfw:commentRss>
		</item>
		<item>
		<title>US v. Battle, No. 06-20466 (5th Cir. 2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/us-v-battle-no-06-20466-5th-cir-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/us-v-battle-no-06-20466-5th-cir-2006/#comments</comments>
		<pubDate>Thu, 11 Jan 2007 04:59:21 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>IRS Summons</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/us-v-battle-no-06-20466-5th-cir-2006/</guid>
		<description><![CDATA[January 10, 2007 
  
Charles R. Fulbruge III 
Clerk 
 
UNITED STATES COURT OF APPEALS 
 
FIFTH CIRCUIT 
  

 
  
  
 
No. 06-20466 
 
Summary Calendar 

 
  
  
 
UNITED STATES OF AMERICA, 
  
 
Plaintiff-Appellee, 
  
 
versus 
  
 
ROBERT M. BATTLE, 
  
 
Defendant-Appellant. 

 
  
  
 
Appeal from the United States District Court 
 
for the Southern District of Texas 
 
(4:05-MC-00520) [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/us-v-battle-no-06-20466-5th-cir-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Mathia v. Commissioner, T.C. Memo. 2007-4 (2007).</title>
		<link>http://www.irstaxtrouble.com/tax-law/mathia-v-commissioner-tc-memo-2007-4-2007/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/mathia-v-commissioner-tc-memo-2007-4-2007/#comments</comments>
		<pubDate>Tue, 09 Jan 2007 05:51:49 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Penalty &amp; Interest</category>

		<category>Tax Procedure Issues</category>

		<category>Interest</category>

		<category>Collection Due Process</category>

		<category>Statute of Limitation on Assessment</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/mathia-v-commissioner-tc-memo-2007-4-2007/</guid>
		<description><![CDATA[T.C. Memo. 2007-4
UNITED STATES TAX COURT
JEAN MATHIA AND ESTATE OF DOYLE V. MATHIA, DECEASED, JEAN MATHIA, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16483-05L. Filed January 8, 2007.
Mark W. Curnutte, for petitioners.
Ann L. Darnold, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on respondent’s Motion for Relief From Stipulations pursuant [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/mathia-v-commissioner-tc-memo-2007-4-2007/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Lam v. Commissioner, T.C. Memo. 2006-265 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/lam-v-commissioner-tc-memo-2006-265-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/lam-v-commissioner-tc-memo-2006-265-2006/#comments</comments>
		<pubDate>Sun, 07 Jan 2007 01:36:50 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/lam-v-commissioner-tc-memo-2006-265-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-265
UNITED STATES TAX COURT
KAI-CHUNG C. AND MEEKHING T. LAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14711-03. Filed December 14, 2006.
Forest J. Dorkowski, for petitioners.
Caroline R. Krivacka, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in and penalties with respect to petitioners’ Federal income tax for 1994, 1995, and [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/lam-v-commissioner-tc-memo-2006-265-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Farrow v. Commissioner, T.C. 2006-197 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/farrow-v-commissioner-tc-2006-197-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/farrow-v-commissioner-tc-2006-197-2006/#comments</comments>
		<pubDate>Fri, 29 Dec 2006 02:13:27 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Credit</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/farrow-v-commissioner-tc-2006-197-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-197
UNITED STATES TAX COURT
PAUL EDWIN FARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23763-05S. Filed December 28, 2006.
Paul Edwin Farrow, pro se.
Pamela M. Mable, for respondent.
WELLS, Judge: This case was heard pursuant to the provisions of section 7463 in effect at the time the petition was filed. The decision to be [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/farrow-v-commissioner-tc-2006-197-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Leggett v. Commissioner, T.C. Memo. 2006-277 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/leggett-v-commissioner-tc-memo-2006-277-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/leggett-v-commissioner-tc-memo-2006-277-2006/#comments</comments>
		<pubDate>Fri, 29 Dec 2006 01:36:50 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/leggett-v-commissioner-tc-memo-2006-277-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-277
UNITED STATES TAX COURT
WILLIAM M. LEGGETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15167-04L. Filed December 28, 2006.
P filed a petition for judicial review pursuant to sec. 6330, I.R.C., in response to a determination by R that levy action is appropriate.
Held: R’s determination to proceed with collection by levy is sustained;
Held, further, [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/leggett-v-commissioner-tc-memo-2006-277-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>HJ Builders, Inc. v. Commissioner, T.C. Memo. 2006-278 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/hj-builders-inc-v-commissioner-tc-memo-2006-278-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/hj-builders-inc-v-commissioner-tc-memo-2006-278-2006/#comments</comments>
		<pubDate>Fri, 29 Dec 2006 01:18:12 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/hj-builders-inc-v-commissioner-tc-memo-2006-278-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-278
UNITED STATES TAX COURT
HJ BUILDERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PAUL W. AND CHARLENE R. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8841-05, 8842-05. Filed December 28, 2006.
Joseph Jay Bullock and Karen Bullock Kreeck, for petitioners.
S. Mark Barnes, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/hj-builders-inc-v-commissioner-tc-memo-2006-278-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Champagne v. Commissioner, T.C. 2006-195 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/champagne-v-commissioner-tc-2006-195-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/champagne-v-commissioner-tc-2006-195-2006/#comments</comments>
		<pubDate>Thu, 28 Dec 2006 01:34:53 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Penalty &amp; Interest</category>

		<category>Tax Procedure Issues</category>

		<category>Penalty</category>

		<category>Innocent Spouse</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/champagne-v-commissioner-tc-2006-195-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-195
UNITED STATES TAX COURT
LORI ANN CHAMPAGNE, Petitioner, AND
DARRIN W. CHAMPAGNE, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14313-05S. Filed December 27, 2006.
Lori Ann Champagne, pro se.
Darrin W. Champagne, pro se.
R. Scott Shieldes, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/champagne-v-commissioner-tc-2006-195-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Wayne v. Commissioner, T.C. Summary Opinion 2006-196 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/wayne-v-commissioner-tc-summary-opinion-2006-196-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/wayne-v-commissioner-tc-summary-opinion-2006-196-2006/#comments</comments>
		<pubDate>Thu, 28 Dec 2006 01:27:50 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/wayne-v-commissioner-tc-summary-opinion-2006-196-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-196
UNITED STATES TAX COURT
THOMAS WAYNE AND ROSALIE GERALDINE KEENE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21153-05S. Filed December 27, 2006.
Thomas Wayne and Rosalie Geraldine Keene, pro se.
Brenda Fitzgerald, for respondent.
WELLS, Judge: This case was heard pursuant to the provisions of section 7463 in effect at the time the petition was [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/wayne-v-commissioner-tc-summary-opinion-2006-196-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Harris v. Commissioner, T.C. Memo. 2006-275 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/harris-v-commissioner-tc-memo-2006-275-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/harris-v-commissioner-tc-memo-2006-275-2006/#comments</comments>
		<pubDate>Thu, 28 Dec 2006 01:12:52 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/harris-v-commissioner-tc-memo-2006-275-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-275
UNITED STATES TAX COURT
JONATHAN HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7754-06. Filed December 27, 2006.
Jonathan Harris, pro se.
Frederick J. Lockhart, Jr., for respondent.
MEMORANDUM OPINION
LARO, Judge: This case is before the Court on respondent’s motion to dismiss for failure to state a claim upon which relief can be granted and to [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/harris-v-commissioner-tc-memo-2006-275-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Great Plains Gasification Associates v. Commissioner, T.C. Memo. 2006-276 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/great-plains-gasification-associates-v-commissioner-tc-memo-2006-276-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/great-plains-gasification-associates-v-commissioner-tc-memo-2006-276-2006/#comments</comments>
		<pubDate>Thu, 28 Dec 2006 01:09:15 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/great-plains-gasification-associates-v-commissioner-tc-memo-2006-276-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-276
UNITED STATES TAX COURT
GREAT PLAINS GASIFICATION ASSOCIATES, A PARTNERSHIP, TRANSCO COAL GAS COMPANY, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10578-01. Filed December 27, 2006.
H. Karl Zeswitz, Jr., Kent L. Jones, and Mary E. Monahan,
for petitioner.1
Derek B. Matta, David Q. Cao, John F. Eiman, [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/great-plains-gasification-associates-v-commissioner-tc-memo-2006-276-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Goldsby v. Commissioner, T.C. Memo. 2006-274 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/goldsby-v-commissioner-tc-memo-2006-274-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/goldsby-v-commissioner-tc-memo-2006-274-2006/#comments</comments>
		<pubDate>Thu, 28 Dec 2006 01:07:36 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/goldsby-v-commissioner-tc-memo-2006-274-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-274
UNITED STATES TAX COURT
THOMAS B. GOLDSBY, JR. AND SANDRA C. GOLDSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8232-05. Filed December 27, 2006.
Scott F. May, for petitioners.
Edsel Ford Holman, Jr., for respondent.
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined a $124,662 deficiency in petitioners’ Federal income tax for 2002 by denying a $390,629 charitable contribution [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/goldsby-v-commissioner-tc-memo-2006-274-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Forristal v. Commissioner, T.C. Summary Opinion 2006-194 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/forristal-v-commissioner-tc-summary-opinion-2006-194-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/forristal-v-commissioner-tc-summary-opinion-2006-194-2006/#comments</comments>
		<pubDate>Wed, 27 Dec 2006 00:53:23 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/forristal-v-commissioner-tc-summary-opinion-2006-194-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-194
UNITED STATES TAX COURT
THOMAS JOSEPH AND JUDITH JANE FORRISTAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16249-04S. Filed December 26, 2006.
Thomas Joseph and Judith Jane Forristal, pro sese.
Edward L. Walter, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/forristal-v-commissioner-tc-summary-opinion-2006-194-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Calafati v. Commissioner, 127 T.C. 16 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/calafati-v-commissioner-127-tc-16-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/calafati-v-commissioner-127-tc-16-2006/#comments</comments>
		<pubDate>Tue, 26 Dec 2006 17:27:40 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Collection Due Process</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/calafati-v-commissioner-127-tc-16-2006/</guid>
		<description><![CDATA[127 T.C. No. 16
UNITED STATES TAX COURT
DOMINIC CALAFATI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17529-03L. Filed December 26, 2006.
P filed a motion for summary judgment in this sec. 6330, I.R.C., proceeding. In his petition, P disputed R’s notice of determination concerning collection action with respect to his 1998 tax liability on the ground [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/calafati-v-commissioner-127-tc-16-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Hubbard v. Commissioner, T.C. Summary Opinion 2006-193 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/hubbard-v-commissioner-tc-summary-opinion-2006-193-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/hubbard-v-commissioner-tc-summary-opinion-2006-193-2006/#comments</comments>
		<pubDate>Fri, 22 Dec 2006 01:19:46 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/hubbard-v-commissioner-tc-summary-opinion-2006-193-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-193
UNITED STATES TAX COURT
DANIEL HUBBARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8207-05S. Filed December 21, 2006.
Daniel Hubbard, pro se.
Steven Josephy, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/hubbard-v-commissioner-tc-summary-opinion-2006-193-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Allman v. Commissioner, T.C. 2006-191 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/allman-v-commissioner-2006-191/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/allman-v-commissioner-2006-191/#comments</comments>
		<pubDate>Wed, 20 Dec 2006 04:01:24 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Employment Tax</category>

		<category>Tax Procedure Issues</category>

		<category>Unreported Income</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/allman-v-commissioner-2006-191/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-191
UNITED STATES TAX COURT
ARIC MANLEY ALLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21588-05S. Filed December 19, 2006.
Aric Manley Allman, pro se.
Edward L. Walter, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/allman-v-commissioner-2006-191/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Scanlon White, Inc. v. Commissioner, No. 06-9000 (10th Cir. 2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/scanlon-white-inc-v-commissioner-no-06-9000-10th-cir-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/scanlon-white-inc-v-commissioner-no-06-9000-10th-cir-2006/#comments</comments>
		<pubDate>Wed, 20 Dec 2006 03:40:37 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Employment Tax</category>

		<category>Penalty &amp; Interest</category>

		<category>Tax Procedure Issues</category>

		<category>Interest</category>

		<category>Offer in Compromise</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/scanlon-white-inc-v-commissioner-no-06-9000-10th-cir-2006/</guid>
		<description><![CDATA[FI LED United States Court of Appeals Tenth Circuit
December 19, 2006 SCANLON WHITE, INC., Petitioner-Appellant,
v.
No. 06-9000 COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
APPEAL FROM THE UNITED STATE S TAX COURT
-
(T.C. No. 1958-05)  
Submitted on the briefs:*
John Leeper, Scanlon White, Inc., El Paso, Texas, for Petitioner-Appellant.
Eileen J. O’Connor, Assistant Attorney General, Andrea R. Tebbets, Attorney, Karen G. Gregory, Attorney, Tax [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/scanlon-white-inc-v-commissioner-no-06-9000-10th-cir-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Gimbel v. Commissioner, T.C. Memo. 2006-270 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/gimbel-v-commissioner-tc-memo-2006-270-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/gimbel-v-commissioner-tc-memo-2006-270-2006/#comments</comments>
		<pubDate>Wed, 20 Dec 2006 01:06:26 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/gimbel-v-commissioner-tc-memo-2006-270-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-270
UNITED STATES TAX COURT
ESTATE OF GEORGINA T. GIMBEL, DECEASED, JANET G. ROGERS, JOANNE M. GIMBEL, AND THOMAS W. GIMBEL,
- . COMMISSIONER OF INTERNAL REVENUE, Respondent CO-EXECUTORS AND CO-TRUSTEES, Petitioner vDocket No. 21250-04. Filed December 19, 2006.
- Charles P. Rettig , and, Edward M. Robbins, Jr., Cory StigileLewis R. Walton, Jr., for petitioners. Donna [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/gimbel-v-commissioner-tc-memo-2006-270-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Knish v. Commissioner, T.C. Memo. 2006-268 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/knish-v-commissioner-tc-memo-2006-268-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/knish-v-commissioner-tc-memo-2006-268-2006/#comments</comments>
		<pubDate>Tue, 19 Dec 2006 01:33:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/knish-v-commissioner-tc-memo-2006-268-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-268
UNITED STATES TAX COURT
STEVEN A. AND PATRICIA A. KNISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 323-05. Filed December 18, 2006.
Thomas E. Brever and Barbara A. Olson, for petitioners.
David L. Zoss, for respondent.
MEMORANDUM OPINION
KROUPA, Judge: This matter is before the Court on the parties’ cross-motions for partial summary judgment, both filed pursuant [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/knish-v-commissioner-tc-memo-2006-268-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Garfield v. Commissioner, T.C. Memo. 2006-267 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/garfield-v-commissioner-tc-memo-2006-267-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/garfield-v-commissioner-tc-memo-2006-267-2006/#comments</comments>
		<pubDate>Tue, 19 Dec 2006 00:55:09 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/garfield-v-commissioner-tc-memo-2006-267-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-267
UNITED STATES TAX COURT
NATHANIEL H. AND CAROL A. GARFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4017-05. Filed December 18, 2006.
Ronald J. Cohen and David S. Schwan, for petitioners.
Frank J. Jackson and Karen A. Rennie, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether income received by [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/garfield-v-commissioner-tc-memo-2006-267-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Forister v. Commissioner, T.C. Summary Opinion 2006-190 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/forister-v-commissioner-tc-summary-opinion-2006-190-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/forister-v-commissioner-tc-summary-opinion-2006-190-2006/#comments</comments>
		<pubDate>Mon, 18 Dec 2006 00:23:16 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/forister-v-commissioner-tc-summary-opinion-2006-190-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-190
UNITED STATES TAX COURT
DEBRA KAY FORISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8930-04S. Filed December 14, 2006.
Debra Kay Forister, pro se.
Robert V. Boeshaar, for respondent.
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed.1 The decision to be entered is not [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/forister-v-commissioner-tc-summary-opinion-2006-190-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Curr-Spec Partners, LP v. Commissioner, T.C. Memo 2006-266 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/curr-spec-partners-lp-v-commissioner-tc-memo-2006-266-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/curr-spec-partners-lp-v-commissioner-tc-memo-2006-266-2006/#comments</comments>
		<pubDate>Fri, 15 Dec 2006 02:05:45 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Income Tax</category>

		<category>Partnership</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/curr-spec-partners-lp-v-commissioner-tc-memo-2006-266-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-266
UNITED STATES TAX COURT
CURR-SPEC PARTNERS, LP, CURR-SPEC MANAGERS, LLC,
TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1350-05. Filed December 14, 2006.
J. Winston Krause, for petitioner.
Donna F. Herbert and Jonathon H. Sloat, for respondent.
MEMORANDUM OPINION
WELLS, Judge: The instant matter is before the Court on the following motions: (1) Petitioner’s motion to dismiss [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/curr-spec-partners-lp-v-commissioner-tc-memo-2006-266-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Becker v. Commissioner, T.C. Memo. 2006-264 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/becker-v-commissioner-tc-memo-2006-264/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/becker-v-commissioner-tc-memo-2006-264/#comments</comments>
		<pubDate>Thu, 14 Dec 2006 05:24:28 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Procedure Issues</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/becker-v-commissioner-tc-memo-2006-264/</guid>
		<description><![CDATA[T.C. Memo. 2006-264
UNITED STATES TAX COURT
R. WILLIAM BECKER AND MARY ANN BECKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BECKER HOLDING CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13725-02, 6400-03. Filed December 13, 2006.
Scott M. Dayan, Stanley H. Eleff, William P. Ewing, Michael
K. Green, and Ellen Wasserstrom, for petitioners in docket No. [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/becker-v-commissioner-tc-memo-2006-264/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Estate of Keeton v. Commissioner, T.C. Memo 2006-263 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/estate-of-keeton-v-commissioner-tc-memo-2006-263-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/estate-of-keeton-v-commissioner-tc-memo-2006-263-2006/#comments</comments>
		<pubDate>Thu, 14 Dec 2006 02:08:05 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Type of Tax</category>

		<category>Transfer Tax</category>

		<category>Estate Tax</category>

		<category>Substantive Tax Issues</category>

		<category>Tax Deduction</category>

		<category>Tax Procedure Issues</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/estate-of-keeton-v-commissioner-tc-memo-2006-263-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-263
UNITED STATES TAX COURT
ESTATE OF RONALD G. KEETON, DECEASED, KIMBERLY KEETON SPENCE,
PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20067-03. Filed December 13, 2006.
Douglas A. Wright, for petitioner.
Lauren B. Epstein, for respondent.
MEMORANDUM OPINION
GOEKE, Judge: Respondent issued a notice of deficiency in the Federal estate tax of the Estate of Ronald G. Keeton [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/estate-of-keeton-v-commissioner-tc-memo-2006-263-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Moyer v. Commissioner, T.C. Summary Opinion 2006-189 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/moyer-v-commissioner-tc-summary-opinion-2006-189-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/moyer-v-commissioner-tc-summary-opinion-2006-189-2006/#comments</comments>
		<pubDate>Thu, 14 Dec 2006 01:39:24 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/moyer-v-commissioner-tc-summary-opinion-2006-189-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-189
UNITED STATES TAX COURT
JAMES K. MOYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16838-04S. Filed December 13, 2006.
James K. Moyer, pro se.
Diane L. Worland, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/moyer-v-commissioner-tc-summary-opinion-2006-189-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Nwankwo v. Commissioner, T.C. Summary Opinion 2006-187 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/nwankwo-v-commissioner-tc-summary-opinion-2006-187-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/nwankwo-v-commissioner-tc-summary-opinion-2006-187-2006/#comments</comments>
		<pubDate>Wed, 13 Dec 2006 01:40:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/nwankwo-v-commissioner-tc-summary-opinion-2006-187-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-187
UNITED STATES TAX COURT
EMMANUEL M. AND BLESSING N. NWANKWO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3981-05S, 8353-05S. Filed December 12, 2006.
Emmanuel M. and Blessing N. Nwankwo, pro sese.
Robert Mopsick, for respondent.
GOLDBERG, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/nwankwo-v-commissioner-tc-summary-opinion-2006-187-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Rabinowitz v. Commissioner, T.C. Summary Opinion 2006-186 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/rabinowitz-v-commissioner-tc-summary-opinion-2006-186-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/rabinowitz-v-commissioner-tc-summary-opinion-2006-186-2006/#comments</comments>
		<pubDate>Tue, 12 Dec 2006 01:56:37 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/rabinowitz-v-commissioner-tc-summary-opinion-2006-186-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-186
UNITED STATES TAX COURT
NEIL RABINOWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11264-05S. Filed December 11, 2006.
Neil Rabinowitz, pro se.
James H. Harris, Jr., for respondent.
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time the petition [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/rabinowitz-v-commissioner-tc-summary-opinion-2006-186-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Parks v. Commissioner, T.C. Summary Opinion 2006-185 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/parks-v-commissioner-tc-summary-opinion-2006-185-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/parks-v-commissioner-tc-summary-opinion-2006-185-2006/#comments</comments>
		<pubDate>Fri, 08 Dec 2006 01:41:53 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/parks-v-commissioner-tc-summary-opinion-2006-185-2006/</guid>
		<description><![CDATA[T.C. Summary Opinion 2006-185
UNITED STATES TAX COURT
DONTEZ R. PARKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15672-05S. Filed December 7, 2006.
Dontez R. Parks, pro se.
Terry Serena, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/parks-v-commissioner-tc-summary-opinion-2006-185-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Keenan v. Commissioner, T.C. Memo. 2006-260 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/keenan-v-commissioner-tc-memo-2006-260-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/keenan-v-commissioner-tc-memo-2006-260-2006/#comments</comments>
		<pubDate>Thu, 07 Dec 2006 01:32:32 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/keenan-v-commissioner-tc-memo-2006-260-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-260
UNITED STATES TAX COURT
ROBERT B. KEENAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20073-05L. Filed December 6, 2006.
Robert B. Keenan, pro se. Linette B. Angelastro, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121,1 and to impose a penalty under [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/keenan-v-commissioner-tc-memo-2006-260-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Lenihan v. Commissioner, T.C. Memo. 2006-259 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/lenihan-v-commissioner-tc-memo-2006-259-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/lenihan-v-commissioner-tc-memo-2006-259-2006/#comments</comments>
		<pubDate>Wed, 06 Dec 2006 01:38:03 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

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		<description><![CDATA[T.C. Memo. 2006-259
UNITED STATES TAX COURT
WILLIAM LENIHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13764-03. Filed December 5, 2006.
William Lenihan, pro se. Frank J. Jackson and Michelle L. Maniscalco, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notice of deficiency dated May 20, 2003 (the notice), respondent determined a deficiency in petitioner’s 2000 [...]]]></description>
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		</item>
		<item>
		<title>Caracci v. Comm&#8217;r, 456 F.3d 444 (5th Cir. 2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/caracci-v-commr-456-f3d-444-5th-cir-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/caracci-v-commr-456-f3d-444-5th-cir-2006/#comments</comments>
		<pubDate>Tue, 11 Jul 2006 20:32:19 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Income Tax</category>

		<category>Non-Profit</category>

		<category>Penalty &amp; Interest</category>

		<category>Penalty</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/caracci-v-commr-456-f3d-444-5th-cir-2006/</guid>
		<description><![CDATA[No. 02-60912
UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
456 F.3d 444;2006 U.S. App. LEXIS 17370;2006-2 U.S. Tax Cas. (CCH) P50,395
 
 
July 11, 2006, Filed
 
SUBSEQUENT HISTORY: As Revised July 31, 2006.
PRIOR HISTORY: [*1] Appeals from the Decision of the United States Tax Court. Caracci v. Comm&#8217;r, 118 T.C. 379, 2002 U.S. Tax Ct. LEXIS 25 (2002)
DISPOSITION: [...]]]></description>
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		</item>
		<item>
		<title>Geiger v. Commissioner, T.C. Memo. 2006-271 (2006).</title>
		<link>http://www.irstaxtrouble.com/tax-law/geiger-v-commissioner-tc-memo-2006-271-2006/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/geiger-v-commissioner-tc-memo-2006-271-2006/#comments</comments>
		<pubDate>Fri, 27 Jan 2006 01:01:07 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/geiger-v-commissioner-tc-memo-2006-271-2006/</guid>
		<description><![CDATA[T.C. Memo. 2006-271
UNITED STATES TAX COURT
BENNETT GEIGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3289-05. Filed December 26, 2006.
Frank R. Keasler, Jr., for petitioner.
W. Benjamin McClendon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner’s 2000 Federal Income tax of $159,008 and an accuracy-related penalty of $31,802 pursuant to [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/geiger-v-commissioner-tc-memo-2006-271-2006/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Bailey v. Comm&#8217;r, T.C. Memo. 2005-241 (2005).</title>
		<link>http://www.irstaxtrouble.com/tax-law/bailey-v-commr-tc-memo-2005-241-2005/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/bailey-v-commr-tc-memo-2005-241-2005/#comments</comments>
		<pubDate>Thu, 13 Oct 2005 16:53:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Income Tax</category>

		<category>Individual</category>

		<category>Tax Procedure Issues</category>

		<category>Late Tax Return</category>

		<category>Collection Due Process</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/bailey-v-commr-tc-memo-2005-241-2005/</guid>
		<description><![CDATA[T.C. Memo. 2005-241
UNITED STATES TAX COURT
GARRETT LAWRENCE BAILEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6164-04L. Filed October 13, 2005.
Garrett Lawrence Bailey, pro se.
Aely K. Ullrich, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Pursuant to section 6330(d),1 petitioner
seeks review of respondent’s determination to proceed with the
collection of petitioner’s 1995, 1996, and 1999 Federal income
tax [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/bailey-v-commr-tc-memo-2005-241-2005/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Creel v. Commissioner, 419 F.3d 1135 (11th Cir. 2005).</title>
		<link>http://www.irstaxtrouble.com/tax-law/creel-v-commissioner-419-f3d-1135-11th-cir-2005/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/creel-v-commissioner-419-f3d-1135-11th-cir-2005/#comments</comments>
		<pubDate>Tue, 02 Aug 2005 16:42:05 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Court Opinion</category>

		<category>Tax Procedure Issues</category>

		<category>Tax Crime/Fraud</category>

		<category>Collection Due Process</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/creel-v-commissioner-419-f3d-1135-11th-cir-2005/</guid>
		<description><![CDATA[2005 U.S. App. LEXIS 15827,*;419 F.3d 1135;
2005-2 U.S. Tax Cas. (CCH) P50,504;96 A.F.T.R.2d (RIA) 5487
BILLY S. CREEL, SR., Petitioner-Appellee, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 04-11817
UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
419 F.3d 1135;2005 U.S. App. LEXIS 15827;2005-2 U.S. Tax Cas. (CCH) P50,504;96 A.F.T.R.2d (RIA) 5487;18 Fla. L. Weekly Fed. C 766
 
August 2, [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/creel-v-commissioner-419-f3d-1135-11th-cir-2005/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-46</title>
		<link>http://www.irstaxtrouble.com/tax-law/rev-rul-2005-46/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/rev-rul-2005-46/#comments</comments>
		<pubDate>Sat, 09 Jul 2005 01:27:08 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/rev-rul-2005-46/</guid>
		<description><![CDATA[Rev. Rul. 2005-46
Rev. Rul. 2005-46
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                             Released: July 8, 2005
 Section 61.-Gross income defined
26 CFR 1.61-1(a): Gross income
(Also: ss 102, 118, 139, 165, 1033; 1.102-1, 1.118-1, 1.165-1, 1.1033(a)-1.)
ISSUES:
  (1) Is a grant that a qualifying business receives under a state&#8217;s program to reimburse losses that any qualifying business incurred for damage [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/rev-rul-2005-46/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-46</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-46/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-46/#comments</comments>
		<pubDate>Fri, 08 Jul 2005 07:00:51 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-46/</guid>
		<description><![CDATA[Rev. Rul. 2005-46
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                             Released: July 8, 2005
 Section 61.-Gross income defined
26 CFR 1.61-1(a): Gross income
(Also: ss 102, 118, 139, 165, 1033; 1.102-1, 1.118-1, 1.165-1, 1.1033(a)-1.)
ISSUES:
  (1) Is a grant that a qualifying business receives under a state&#8217;s program to reimburse losses that any qualifying business incurred for damage or destruction [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-46/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-37</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-37/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-37/#comments</comments>
		<pubDate>Tue, 28 Jun 2005 02:03:15 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-37/</guid>
		<description><![CDATA[Rev. Rul. 2005-37
Rev. Rul. 2005-37, 2005-26 I.R.B. 1343
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                     LIFO; PRICE INDEXES; DEPARTMENT STORES
                            Published: June 27, 2005
 Section 472.-Last-in, First-out Inventories, 26 CFR 1.472-1: Last-in, first-out inventories.
  LIFO; price indexes; department stores. The April 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-37/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-42</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-42/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-42/#comments</comments>
		<pubDate>Tue, 21 Jun 2005 01:27:09 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-42/</guid>
		<description><![CDATA[Rev. Rul. 2005-42
Rev. Rul. 2005-42
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                             Released: June 20, 2005
 Section 263A Capitalization and Inclusion in Inventory Costs of Certain Expenses
26 CFR 1.263A-1: Uniform capitalization of costs.
ISSUE
  Are environmental remediation costs incurred to clean up land that a taxpayer contaminated with hazardous waste by the operation of the taxpayer&#8217;s manufacturing activities [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-42/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-36</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-36/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-36/#comments</comments>
		<pubDate>Sat, 18 Jun 2005 02:07:34 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-36/</guid>
		<description><![CDATA[Rev. Rul. 2005-36
Rev. Rul. 2005-36, 2005-26 I.R.B. 1368
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
     INDIVIDUAL RETIREMENT ACCOUNT (IRA); DECEDENT; BENEFICIARY&#8217;S DISCLAIMER
                            Published: June 27, 2005
 Section 401.&#8211;Qualified Pension, Profit-Sharing, and Stock Bonus Plans, 26 CFR 1.401(a)(9)-5: Required minimum distributions from defined contribution plans.
  Where a beneficiary accepts the required minimum distribution from a decedent&#8217;s individual retirement [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-36/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-38</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-38/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-38/#comments</comments>
		<pubDate>Sat, 18 Jun 2005 02:01:53 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-38/</guid>
		<description><![CDATA[Rev. Rul. 2005-38
Rev. Rul. 2005-38, 2005-27 I.R.B. 6
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
      FEDERAL RATES; ADJUSTED FEDERAL RATES; ADJUSTED FEDERAL LONG-TERM RATE
                          AND THE LONG-TERM EXEMPT RATE
                             Released: June 17, 2005
                             Published: July 5, 2005
 Section 42.&#8211;Low-Income Housing Credit
  The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-38/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-40</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-40/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-40/#comments</comments>
		<pubDate>Sat, 18 Jun 2005 01:32:47 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-40/</guid>
		<description><![CDATA[Rev. Rul. 2005-40
Rev. Rul. 2005-40, 2005-27 I.R.B. 4
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                     INSURANCE, FEDERAL INCOME TAX PURPOSES
                             Released: June 17, 2005
                             Published: July 5, 2005
 Section 162.&#8211;Trade or Business Expenses, 26 CFR 1.162-1: Business expenses.
  A revenue ruling that sets forth circumstances in which arrangements between unrelated entities do not constitute, and a circumstance [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-40/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-39</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-39/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-39/#comments</comments>
		<pubDate>Fri, 17 Jun 2005 01:55:19 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-39/</guid>
		<description><![CDATA[Rev. Rul. 2005-39
Rev. Rul. 2005-39, 2005-27 I.R.B. 1
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
         GOLDEN PARACHUTE PAYMENTS; TREATMENT OF SECTION 83(B) ELECTIONS
                             Released: June 16, 2005
                             Published: July 5, 2005
 Section 83.&#8211;Property Transferred in Connection With Performance of Services
  How are section 83(b) elections treated for purposes of measuring a change in ownership or control under [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-39/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Revenue Ruling 2005-35</title>
		<link>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-35/</link>
		<comments>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-35/#comments</comments>
		<pubDate>Sat, 04 Jun 2005 02:15:55 +0000</pubDate>
		<dc:creator>kreigmitchell</dc:creator>
		
		<category>Type of Law</category>

		<category>Administrative</category>

		<guid isPermaLink="false">http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-38-2/</guid>
		<description><![CDATA[Rev. Rul. 2005-35
Rev. Rul. 2005-35, 2005-24 I.R.B. 1214
                       Internal Revenue Service (I.R.S.)
                                 Revenue Ruling
                 INTEREST RATES; UNDERPAYMENTS AND OVERPAYMENTS
                             Released: June 3, 2005
                            Published: June 13, 2005
 Section 6621.&#8211;Determination of Rate of Interest, 26 CFR 301.6621-1: Interest rate.
  Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the [...]]]></description>
		<wfw:commentRss>http://www.irstaxtrouble.com/tax-law/revenue-ruling-2005-35/feed/</wfw:commentRss>
		</item>
