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Amended tax returns prior to tax court hearing

Thank you for responding to my question concerning amended returns:

One of the amended returns was processed for 1998 and the interest and penalty was abated. The tax amount due for that year was paid and no balance remains. The other tax year for 2000 the amended returns reflect no amount was owed but the 1040X is still under review with the IRS it is 10 weeks and they have two more weeks for a decision on the amended return for the year of 2000. Unless they need more time or information which, they have not, requested at this time. The matter is pending a motion to dismiss, which I am preparing at this time to submit to the judge. The tax court hearing is scheduled for February 2007.

The IRS attorney is being difficult regarding resolution of the tax issue concerning the amended returns indicating that the 1040X could not be filed and processed prior to the court hearing date regarding abuse of discretion of the appeals officer. The IRS attorney was presented with the preliminary amended returns prior to filing the 1040X and she never indicated that the returns could not be filed what she stated is she would not consider in new evidence before the tax court.

The taxpayer advocate office assisted in the request for a settlement hearing, which the IRS attorney was against initially and still remains resistant to resolving the matter. I wish this was a simple as a phone call to the IRS attorney but that did not work. I had a telephone conference with the judge and he is aware that I am submitting a motion to dismiss the matter. At this time I am representing this matter IN Pro-Per I will review the tax statutes in the law library today to find an exception to the rule regarding filing of amended returns prior to tax hearing.

I hope this information clarifies the issue I am experiencing regarding the amended returns. I appreciate your information and value your time.

Thank you.



Amended tax returns tax cases

Well I believe I found a case Anthony v US of America,987 F. 2d. 670 which indicates the taxpayer-sought determination, that amount of settlement with the IRS included interest as well as past-due taxes. Uncontroverted evidence showed that the IRS assured taxpayer that settlement covered all civil liability. This case represents the agreement between the taxpayer and the IRS. My matter represents the agreement between the taxpayer and the IRS as it relates to the amended return and the abated interests and penalties. The statement I received from the IRS is evidence of the agreement of the amended return and the abatement. I am sharing this information if anyone cares to comment all shared information is welcomed. Another case I found was Farrell v. C.I.R.136 F. 3d.889 review by the court of appeals regarding the tax court abuse of discretion. I will utilize these cases in my motion to dismiss the case on the grounds the taxpayer satisfied the tax liabilities. The holidays are around the corner and it’s been all work and no play.

Happy Holidays to all.



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A little help from someone w/your experience?

Hello TxSrv,

The name is Mike and recently opened my own practice. Wondering would you consider helping me on a tax matter. Approaching 5 yrs in tax industry w/ about a 1 1/2 yr at part time. Got a client (Single Member LLC/Sch C) who was an HR Consultant in 2006 and worked from home. TP started a pizza restuarant in April/2007, however, incurred cost (ovens, t-shirts, pans,and location etc..) in 2006. My question is can a start up w/no income create a business loss per Sch C? Next question according to my Quickfinder 2006 it says something like this: $5k immediate deduction is reduced dollar for dollar (but not less than zero) by cumlative start up cost in excess $50k. OK would you be so kind to tell me what that means in ENGLISH!!!! Thank you for your valuable time Mike

SH reimburse nonded life ins or amend tax return?

Hi Txsvr - nondeductible life insurance premiums were paid by the SCorp in 2006 and erroneously deducted, about $1500 - Part of a Buy/Sell agreement and should have been paid by the Shareholders. Question: Can the shareholders reimburse the Corp in 2007, or must the tax returns (1120S and both SH 1040s) be amended? Sure don't want IRS to tax the proceeds if any unfortunate event occurs. Thanks so much, BethAZ 11:08, 30 August 2007 (CDT)


Always enjoy your thoughtful responses. I do think preparers using canned software are soon to be replaced by their customers using their own canned software. But, one point you made by illustration is that the user of these programs may be as likely to miss a deduction or a benefit as they are to exaggerate one. Time will tell, because I do not think the business model of a large (walk-in type) commercial preparer has long to last. CrowJD 12:56, 16 September 2007 (CDT)

Thank you!

Thank you for any comments you'd like to make on that Auditor thread. Please be aware that I am under the wing of my ex-boss, that I do not expect this forum to provide definitive answers to specific problems, and that I'm doing my homework and will be confident of my own decisions before any action is taken. I have the highest respect for your wisdom and advice, and am grateful to you for sharing it. Also, you weave a real dry humor into your posts and that's fun to read. BethAZ 13:22, 24 October 2007 (CDT)


Thanks for your reply. I was wondering if Nero v. Comm, TC Memo 67-1 was a court case? If so I am having trouble finding it. Thanks again!!

Mmm13 18:07, 18 November 2007 (CST)Matt

The Case of the Forgotten Audit

TxSrv, I would love to get your input on the following discussion: Discussion:The_Case_of_the_Forgotten_Audit_(...hopefully) --Incognito 13:28, 12 January 2008 (CST)

S Corp Mileage

Hello, could you clarify something for me. I have a personal vehicle. and the S Corp has a vehicle it has purchased at the beginning of this year. It is only driven for work purposes for deliveries, picking up supplies, or driving to the physical location to conduct onsite business or driven during the course of the day for calling on suppliers, customers or comparision shopping of the competition. I drive my person vehicle at nights and on the weekends. I have 2 questions. Were can I find if I should maintain a log for the company vehicle and Do I turn in a mileage expense request when I do have to us my vehicle to conduct business do I have to keep a log for a occasional use or do I just turn in a mileage request. My local account has trying for over a month now and I do not know if it is tax time but I would like to fix my problem now before I go to far.



If you have a minute

Hi Fred - wondering if you'd take a look at my question:

They will be required to report under the PCM as a large contractor in 2008. All WIP will be complete in 2008. I saw your reply regarding a missed deadline for filing 3115 and sure would like to know what you think about this. Thanks for any help. Beth 01:55, 12 March 2008 (CDT)

Looking for professional assistance

Dear TxSrv,

I noticed that you are still doing some consultations. I wonder if I can contract for your service on a late mark-to-market election issue for a day-trading small business ? IRS gave me the ok to try this (form 3115, under reg 301.9100-3). I contacted numerous CPAs and Tax attorneys and no one seems to have a good grip on this subject.


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