Susan G. Bell v. Commissioner, T.C. Memo. 2011-152
Jun 29, 2011OUTCOME: Rule 155 Decision
Case involving a request for relief from joint and several liability pursuant to I.R.C. 6015.
Scottsdale, AZ
Tax Lawyer at Scottsdale, AZ
Practice Areas: Tax, Tax Fraud & Tax Evasion
OUTCOME: Rule 155 Decision
Case involving a request for relief from joint and several liability pursuant to I.R.C. 6015.
OUTCOME: Win
Case involving proper filing status and entitlement to the earned income tax credit.
OUTCOME: Win
Civil fraud case involving multiple fraudulent schemes.
OUTCOME: Case remanded for further consideration.
Case involving abuse of discretion as to denial of a proposed offer in compromise.
OUTCOME: Win
Collection due process case involving the non-acceptance of an offer-in-compromise due to alleged overpayments barred by the refund period of limitations under section 6511.
OUTCOME: Win
Case of first impression involving the right of an estate to intervene in an I.R.C. 6015 case on behalf of a deceased non-requesting spouse.
OUTCOME: Win
Case involving tax home for purposes of traveling expense deductions.
OUTCOME: Win
Case involving proper classification of a tax home for purposes of determining deductibility of "away from home" expenses.
OUTCOME: Win
Collection due process case involving an I.R.S. levy, the inclusion of an IRA withdrawal into income and a 72(t) penalty.
OUTCOME: Win
Case of first impression involving the definition of "services in the field of accounting" for purposes of I.R.C. 448(d)(2).