Tax Court In Brief | Chinweze v. Commissioner | Collection Due Process And IRS Form 3877 Mailing Requirements

• Published date: 13 June 2022
• Subject Matter: Tax, Income Tax
• Law Firm: Freeman Law
• Author: Freeman Law

The Tax Court in Brief - June 6th - June 10th, 2022

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

For a link to our podcast covering the Tax Court in Brief, download here or check out other episodes of The Freeman Law Project.

Tax Litigation: The Week of June 6th, 2022, through June 10th, 2022

• Musselwhite v. Commissioner, T.C. Memo. 2022-57 | June 8, 2022 | Ashford, J.| Dkt. No 14380-16
• Spencer v Commissioner T.C. Memo. 2022-8 | June 7, 2022 | Marshall, J.| Dkt. No 17106-19S
• Pocock v. Commissioner, T.C. Memo. 2022-55 | June 6, 2022 | Vasquez, J.| Dkt. No 12558-17 Consolidated with Dkt. No. 23569-17L

Chinweze v. Comm'r, T.C. Memo 2022-56 | June 7, 2022 | Urda, J. | Dkt. No. 29940-15L

Opinion

Short Summary: Innocent Chinweze worked at his own firm as a tax attorney. Chinweze organized the firm as an S corporation under the Code. He failed to timely file his tax returns from 2008-10 and 2012. The firm filed delinquent returns for 2008-10. The IRS adjusted his personal tax liability to reflect the firm's net ordinary income for that time period. The IRS sent the notice via certified mail to his address in Florida on March 4, 2014. Chinweze did not protest the deficiency in the Tax Court, and the IRS assessed the amounts that it had determined. The IRS sent a notice of intent to levy on March 6, 2015. The IRS shortly followed up with a notice of federal tax lien (NFTL) filing. He requested a collection due process (CDP) hearing and expressed that the liability was incorrect. He then failed to attend two different CDP hearings. The Office of Appeals issued a NFTL filing. Chinweze timely filed a petition which the Tax Court remanded to the Office of Appeals. On remand Chinweze failed to provide any of the requested information. At the hearing, he claimed that he never received the notice of deficiency. The settlement officer informed him the notice was sent to his last known address and that he had until June 20, 2018 to submit all requested information. The officer confirmed the notice was sent to his last known address. Chinweze failed to file the information after three extensions of time. On September 18, 2018, the Office of Appeals issued a supplemental determination sustaining the NFTL filing without regard to Chinweze's challenges because the IRS concluded that it sent a notice of deficiency to him. Thus, he already had a prior opportunity to...