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Interesting Court Cases

Service Center Advice 200148051- (December 2001) IRS concludes that a Roth IRA conversion that failed when IRS determined two years later that the taxpayer's modified Adjusted Gross Income exceeded the conversion threshold, had to be treated as a regular IRA distribution, triggering various taxes and penalties.

Ferreira v. Commissioner; T.C. Memo. summary opinion 2001-167 Argued that tax advice from the IRS should be held valid and accountable. Tax Court found for IRS stating IRS advice does not have the force of law.

Tully v. Commissioner; T.C. Memo. 1999-422; No. 16008-98 (December 27, 1999) Tax evasion promoter who established exempt organizations for individuals was liable for the fraud and failure-to-file penalties, and on its own motion, assessed the maximum section 6673 penalty for abuse and delay.

Snyder v. Department of State Revenue; Cause No. 49T10-9806-TA-70 (January 21, 2000) Argued that wages are not income under either Indiana law or the Internal Revenue Code.

Bibbs v. United States; 85 AFTR2d Par. 2000-348; No. 99-5117 (January 11, 2000) Argued that as Ohio private citizens they are not subject to U.S. income taxation.

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Tax Disclaimer: To ensure compliance with IRS Rules, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer under the Internal Revenue Code, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.

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Last modified: January 30, 2017