In Rev Proc 2016-47, the IRS has made it much easier for people seeking a waiver for missing their 60 days required to make an IRA rollover contribution. Under competent representation, the taxpayer could have 1) avoided Tax Court all together and 2) reduced the amount of tax due through proper submissions of deductions, credits and exemptions. This is a good case to point out to potential clients. The failure to respond and support any deductions was also upheld. Since the taxpayer failed to assign error in his petition that the income was not his, the income was proven to be the taxpayers. Under Rule 90(c), that means all matters were deemed admitted. The IRS requested the taxpayer respond to admissions of 1) having received the income, 2) having failed to file a return, 3) provide documents for any deductions, credits, and exemptions he would be entitled, and 4) show anything that he is not liable for any penalties.

I would like to file my own return for 2012.' 'I had a hard drive failure and lost data. The taxpayer filed in Tax Court challenging the SFR on the grounds of, The IRS properly filed an SFR for the taxpayer, which allowed the standard deduction and one personal exemption. Barrion did not file his 2012 tax return. There was an interesting Tax Court case, Barrion v.

Us irs 2016 extension form