Seawright v. Comm'r
United States Tax Court
R's examination of Ps' tax liability commenced no later than July 16, 1998. After Ps petitioned this Court to redetermine the deficiency, R's trial counsel informally contacted potential third-party witnesses without providing advance notice to Ps. 1. Held: Sec. 7602(c), I.R.C., which requires that R give the taxpayer advance notice of third-party contacts regarding R's examination or collection activities, is inapplicable with respect to R's examination activities here,…
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R's examination of Ps' tax liability commenced no later than July 16, 1998. After Ps petitioned this Court to redetermine the deficiency, R's trial counsel informally contacted potential third-party witnesses without providing advance notice to Ps. 1. Held: Sec. 7602(c), I.R.C., which requires that R give the taxpayer advance notice of third-party contacts regarding R's examination or collection activities, is inapplicable with respect to R's examination activities here, which all occurred before the Jan. 19, 1999, effective date of sec. 7602(c). 2. Held, further, sec. 7602(c), I.R.C., is…
1Opinion of the Court
Thornton, Judge:
Respondent determined a $6,125 deficiency in petitioners’ joint 1995 Federal income tax. The issues for decision are: (1) Whether respondent’s agents violated section 7602(c), which requires the Internal Revenue Service (IRS) to give taxpayers advance notice of certain third-party contacts; (2) whether respondent’s agents violated section 7602(e), limiting respondent’s use of financial status or economic reality examination techniques; (3) whether, pursuant to section 7491, respondent bears the burden of proof; (4) whether petitioners are entitled to deduct various business…
2Cases cited11 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- Primo Pants Co. v. CommissionerUnited States Tax Court · 1982
- Amarin Plastics, Inc. v. Maryland Cup Corp.District Court, D. Massachusetts · 1987
- Bolich v. RubelCourt of Appeals for the Second Circuit · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sowards v. Comm'rUnited States Tax Court · 2003
- Benson v. Comm'rUnited States Tax Court · 2004
- Farran v. Comm'rUnited States Tax Court · 2007
- Riley v. Comm'rUnited States Tax Court · 2007
- Samuel T. Seawright and Carol A. Seawright v. CommissionerUnited States Tax Court · 2001
1 more not listed; retrieve them via the Exa API.