Page 170 - TaxAdviser_2022

Sec. 6330(c)(2) (such as the taxpayer’s Reflections they have the right to look the IRS
underlying tax liability).” Having held that the NFTL was representative in the eye, Regs. Sec.
The Tax Court stated that it had invalid, the Tax Court did not reach 301.6330-1(d)(2), Q&A D6, clearly
remanded Pfetzer’s case to Appeals to Pfetzer’s alternative argument that states that a CDP hearing is an in-
clarify the record regarding what Smith he was improperly denied a face-to- formal process, and while it can be a
relied on in making her determina- face meeting. However, it is unlikely face-to-face meeting, it does not have
tion about the notices of deficiency. that he would have had any success to be one.
Nonetheless, with the case back from with it. While taxpayers often think Pfetzer, T.C. Memo. 2021-145 ■
remand, the IRS still did not point to
evidence in the record showing that
Smith had examined underlying docu- Personal Financial
ments as required by Hoyle. Instead, Planning Section
the IRS simply continued to argue that
Smith’s examination of the lien filing
notice and the computerized IRS tax Tax Section
transcripts satisfied the Sec. 6330(c)(1)
verification requirement.
Under similar circumstances, in
which the record included the notices of
deficiency or Forms 3877 for the years
in question, the Tax Court noted that it Aging clients
had sustained the IRS’s determination 65+
that the requirement was met based on need you more
the evidence in the record. However,
it could not do this in Pfetzer’s case than ever.
because the stipulated records did not
include the notices of deficiency or Will you step up to the challenge?
Forms 3877.
Thus, the court found it could not
sustain the conclusion in the supple-
mental notice of determination that 65+ 5 1
applicable legal and administrative re-
quirements had been met with respect population key areas professional
to the assessment of the deficiencies
for 2004 through 2012 as required All baby boomers They need help with You can be their
will be 65 or over tax, retirement, estate, primary point of
by Sec. 6330(c)(1). Consequently,
by 2030.* risk management and contact.
it held that IRS Appeals abused its investments.
discretion in sustaining the filing of *U.S. Census Bureau
the NFTL with respect to Pfetzer’s
unpaid income tax liabilities for 2004
through 2012. Get started with free tools and resources at
aicpa.org/growadvisoryservices

Contributor
James A. Beavers, CPA, CGMA, Founded by AICPA and CIMA, the Association of International Certified Professional Accountants
J.D., LL.M., is The Tax Adviser’s tax powers leaders in accounting and finance around the globe.
technical content manager. For more © 2020 Association of International Certified Professional Accountants. All rights reserved. AICPA and
American Institute of CPAs are trademarks of the American Institute of Certified Public Accountants
information about this column, contact and are registered in the US, the EU and other countries. The Globe Design is a trademark owned by the
Association of International Certified Professional Accountants and licensed to the AICPA. 2005-94624
thetaxadviser@aicpa.org.

www.thetaxadviser.com 2005-94624 PFP Aging Population Ads.indd 2 March 2022 61
6/8/20 3:43 PM