Jason Freeman on Tax Planning

Tax Court in Brief | Deitch v. Comm’r; and Barry v. Comm’r | Deductible Interest Under IRC 163

Tax Litigation: The Week of August 22nd, 2022, through August 26th, 2022 Warner Enterprises, Inc. v. Comm’r, T.C. Memo. 2022-85 | August 22, 2022 | Buch, J. | Dkt. No. 17163-19L. ...more

9/13/2022 / Income Taxes , Internal Revenue Code (IRC) , IRS , Partnerships , Tax Court , Tax Deductions , Tax Liability , Tax Planning , TEFRA

Tax Court in Brief | Warner Enters., Inc. v. Comm’r | TEFRA and Partner’s Belated Objection to Penalty Determination

Tax Litigation: The Week of August 22nd, 2022, through August 26th, 2022 Alexander C. Deitch v. Comm’r, No. 21282-17; and Jonathan D. Barry and Susan S. Barry v. Comm’r, No. 21283-17, T.C. Memo 2022-86 | August 25, 2022 |...more

9/12/2022 / Income Taxes , IRS , Partnerships , Tax Court , Tax Liability , Tax Planning , TEFRA

Tax Court in Brief | Medtronic, Inc. v. Comm’r | Section 482, Comparable Uncontrolled Transaction, Comparable Profits Method

Tax Litigation: The Week of August 15th, 2022, through August 19th, 2022 Medtronic, Inc. v. Comm’r, T.C. Memo. 2022-84 | August 18, 2022 | Kerrigan, J. | Dkt. No. 6944-11. Short Summary: This opinion regards a transfer...more

8/22/2022 / Income Taxes , Internal Revenue Code (IRC) , IRS , Section 482 , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns , Treasury Regulations

Tax Court in Brief | Eze v. Commissioner | Schedules C and C2 Business Expense Deductions of a Sole Proprietorship

Tax Litigation: The Week of August 1st, 2022, through August 5th, 2022 Whistleblower 769-16W v. Comm’r, 159 T.C. No. 2 | August 4, 2022 | Toro, J. | Dkt. No. 769-16W ...more

8/10/2022 / Business Expenses , Business Income , Business Taxes , Income Taxes , Internal Revenue Code (IRC) , Sole Proprietorship , Tax Court , Tax Deductions , Tax Planning

Tax Court in Brief | Hall v. Commissioner | Additions to Tax for Underpayments and Income from Trusts

8/5/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Elstein v. Commissioner | Reasonable Cause Defense for Failure to File

8/5/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Kinney v. Commissioner | Schedule C Deductions Legal Fees, Insurance, Car and Travel Expenses

Tax Litigation: The Week of July 25th, 2022, through July 29th, 2022 Elstein v. Comm’r, T.C. Summary Opinion 2022-14 | July 18, 2022 | Panuthos, J. | Dkt. No. 18272-17S Hall v Commissioner, T.C. Memo. 2022-82 | July 28, 2022...more

8/3/2022 / Business Expenses , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Thompson v. Commissioner | Conservation Easements: Donor Improvement Carve-Outs and Supervisory Approval for...

8/3/2022 / Conservation Easements , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Rojas v. Commissioner | Deduction of Alimony and Child Support Under IRC Section 215

8/2/2022 / Alimony , Child Support , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Cuts and Jobs Act , Tax Liability , Tax Planning

Tax Court in Brief | Soler v. Commissioner | Innocent Spouse Relief Under 6015(b) and (f) Denied

7/29/2022 / Income Taxes , IRS , Joint and Several Liability , Joint Tax Returns , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Gonzalez v. Commissioner | Proving Up Business Expenses

7/29/2022 / Business Expenses , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Pettennude v. Commissioner | A Warning to All Tax Matters Partners Under TEFRA

7/29/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , TEFRA

Tax Court in Brief | Larochelle v. Commissioner | Unreported IRA Distribution and Reliance on Professional

7/25/2022 / Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Kelly v. Commissioner | First-Time Abatement, Failure to File, and Failed Leniency

7/21/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Liens , Tax Planning , Tax Returns

Tax Court in Brief | Knight v. Commissioner | Collection Due Process and No Abuse of Discretion

Tax Litigation: The Week of July 11th, 2022, through July 15th, 2022 Colbert v Commissioner, T.C. Memo. 2022-74 | July 13, 2022 |Wells, J.| Dkt. No. 8395-16. Kelly v. Comm’r, No. 13353-21L, T.C. Memo 2022-73 | July 13, 2022...more

7/21/2022 / Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Colbert v. Commissioner | Accuracy-Related Penalties and IRS Procedural Requirements

7/20/2022 / Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Estate of DeMuth v. Commissioner | Are Uncashed Gift Checks Includable in an Estate for Federal Income Tax...

7/19/2022 / Deficiency Notices , Gifts , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Whistleblower 972-17W v. Commissioner | Whistleblower Entitled to Unredacted (Mainly) Administrative Record

7/19/2022 / Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns , Whistleblower Protection Policies , Whistleblowers

Tax Court in Brief | Wolpert v. Commissioner | Schedule C Itemized Business Expense Deductions and Substantiation

Tax Litigation: The Week of July 4th, 2022, through July 8th, 2022 Barrington v. Commissioner, T.C. Memo. 2022-68 | July 6, 2022 | Buch, J.| Dkt. No. 1781-14 Couturier v. Commissioner, No. 19714-16, T.C. Memo 2022-69 | July...more

7/18/2022 / Business Expenses , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Couturier v. Commissioner | Taxation of Excess Contributions from IRA

7/18/2022 / Excise Tax , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Barrington v. Commissioner | Guilty Plea to Determine Tax Liability and Constructive Divident versus...

Tax Litigation: The Week of July 4th, 2022, through July 8th, 2022 Couturier v. Commissioner, No. 19714-16, T.C. Memo 2022-69 | July 6, 2022 | Lauber | Dkt. 19714-16 Wolpert v. Commissioner, T.C. Memo. 2022-70 | July 7, 2022...more

7/18/2022 / Guilty Pleas , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Jason Freeman

Freeman Law

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