Baltic v. Comm'r
United States Tax Court
Bs received a notice of deficiency but filed no petition in this Court. R assessed the tax reported and then sent Bs CDP Notices that he had filed notices of federal tax lien and intended to collect the unpaid tax by levy. Bs requested a CDP hearing, at which they presented an offer-in-compromise based on doubt as to liability.
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Bs received a notice of deficiency but filed no petition in this Court. R assessed the tax reported and then sent Bs CDP Notices that he had filed notices of federal tax lien and intended to collect the unpaid tax by levy. Bs requested a CDP hearing, at which they presented an offer-in-compromise based on doubt as to liability. R's officer who conducted the hearing issued a notice of determination sustaining the filing of the lien and postponing the levy but refused to consider Bs' proposed offer herself. Held: R committed no abuse of discretion in issuing the notice of determination, because…
1Opinion of the Court
OPINION
Holmes, Judge:
The Code encourages taxpayers to settle their differences with the IRS by compromise rather than litigation. One type of compromise is a compromise based on doubt as to liability, and that’s the kind that Peter and Karen Baltic offered to the IRS. But they made their offer just as the IRS was poised to begin seizing their property — and after they had had a chance to contest their liability in our Court. Section 63301 says that taxpayers like the Baltics can’t challenge their “underlying tax liability.” The main question in this case — which we’ve apparently never quite…
2Cases cited8 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Moore v. CommissionerUnited States Tax Court · 2000
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Currier v. Comm'rUnited States Tax Court · 2011
- Graev v. Comm'rUnited States Tax Court · 2016
- Kalil v. Comm'rUnited States Tax Court · 2013
- Amtower v. Comm'rUnited States Tax Court · 2008
- Anderson v. Comm'rUnited States Tax Court · 2016
12 more not listed; retrieve them via the Exa API.