2025-09-19
In August 2025, the Tax Court published 12 opinions, which included a total of 212 pages. Below are graphs for the month showing: (i) the top 15 code sections referenced, (ii) cases cited 5 or more times, (iii) the number of opinions by judge, and (iv) the number of pages by judge.
I am always interested in learning well-established tax principles. Often, court cases will explicitly indicate that a tax principle is well established or well settled. Or the court may concisely state the holding of a prior case in a parenthetical. Below are excerpts from the August 2025 Tax Court cases referring to these types of principles or holdings.
CFM Insurance, Inc. v. Commr., T.C. Memo. 2025-83. (Holmes)
Rauenhorst v. Commissioner, 119 T.C. 157, 171 (2002) (treating as concessions in litigation relevant positions taken by the Commissioner in revenue rulings)
Feige v. Commr., T.C. Memo. 2025-88. (Marshall)
Johnson v. Commissioner, T.C. Memo. 2002-239 (holding that taxpayer's unusual personal circumstances and excessive work for legal center did not constitute reasonable cause for failure to file her tax return)
Feige v. Commr., T.C. Memo. 2025-88. (Marshall)
In Cesarini, 296 F. Supp. at 7-8, the court held that treasure trove income is not includible in a taxpayer's income under section 61(a) until all challenges under state law for claim of the treasure trove have expired.
Mongogna v. Commr., T.C. Memo. 2025-89. (Greaves)
We have consistently held that it is not an abuse of discretion for a settlement officer to reject collection alternatives and sustain collection actions where the taxpayer failed, after being given sufficient opportunities, to supply the required forms and supporting financial information.
Silver Moss Properties, LLC v. Commr., 165 T.C. No. 3 (2025). (Pugh)
It is well settled that there is no right or mechanism to a trial by jury in either this Court or the Court of Federal Claims.
Sullivan v. Commr., T.C. Memo. 2025-92. (Siegel)
[W]e have consistently held that it is not an abuse of discretion for [a settlement officer] to reject collection alternatives and sustain a proposed collection action where the taxpayer has failed to put a specific offer on the table.
Walsh v. Commr., T.C. Memo. 2025-91. (Landy)
This Court has consistently held that a requesting spouse cannot "play the 'ostrich, hiding her head in the proverbial sand.'" * * * In other words, innocent spouse relief is not available to those who choose to ignore information in their possession.
Williams v. Commr., T.C. Memo. 2025-90. (Arbeit)
Klein v. Commissioner, 149 T.C. 341, 359 (2017) ("The restitution ordered in a criminal tax case is designed to compensate the IRS for the loss caused by the defendant's wrongdoing. But that award does not purport to reflect the defendant's actual civil tax liability.")
Williams v. Commr., T.C. Memo. 2025-90. (Arbeit)
Creel v. Commissioner, 419 F.3d 1135, 1140 (11th Cir. 2005) (noting restitution is a criminal penalty separate from civil proceedings)
Williams v. Commr., T.C. Memo. 2025-90. (Arbeit)
This Court has held that to establish our jurisdiction under section 6213 a taxpayer must show that (1) the Commissioner has issued a valid Notice of Deficiency to the taxpayer and (2) the taxpayer (or someone authorized to act on the taxpayer's behalf) timely filed a petition with this Court.
In August 2025, the IRS published 7 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 134 pages.
In August 2025, the IRS published 60 Written Determinations, which included a total of 427 pages.
