Chapter 13 - Chapter 13 Assessment Procedure 1. Answer: The...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
Chapter 13 Assessment Procedure 1. Answer: The instructor should compare Cowan, 54 TC 647 (1970), CCH Dec. 30,030, Roberts v. Commissioner, TC Memo 1998-301 and Levy, 76 TC 228 (1981), CCH Dec. 37,676, to determine which factor is controlling. Levy seems to require either an extended stay outside the country or a delay in receipt of the notice. However, its policy considerations would appear to support Procrastinator. 2. Answer: Leroy may not dismiss his petition with the Tax Court and file a claim for refund. Once a petition to the Tax Court is filed, that Court obtains exclusive jurisdiction except for appeals. One should advise Leroy, however, that the District Court decision, although not binding on the Tax Court, should be cited as precedent and may be influential. Generally, the Tax Court will be bound by a decision of the Appellate Court within the taxpayer’s jurisdiction and a lack of appeal by the government in the District Court refund suit may be argued as an assumption that the government did not believe it could win an appeal. 3. Answer: Question 3 represents what is commonly called a “whipsaw position by the IRS. Generally, the IRS will allow the parties to in essence try their own case against each other and simply await resolution. Either way, the IRS’s interests are protected. 4. (A) Answer: Mr. Scatterbrain, former president, may not be liable depending on whether the liability accrued during the month of April. If deposits for April were made, the Philipson and Seaton cases seem to indicate that he should not be held responsible. See Philipson v. United States, (DC-N.Y. 1955) 55-1 USTC ¶9466; Cellura v. United States, (DC-Ohio 1965) 65-2 USTC
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 3

Chapter 13 - Chapter 13 Assessment Procedure 1. Answer: The...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online