Major IRS Court Losses in 2004 from CCH:
- Ewing v. Commissioner, 122 T.C. 32 (2004) (equitable innocent spouse relief; court not limited to administrative record)
- Wright v. Commissioner, CA-2, 2004-2 U.S.T.C. Par. 50,343 ("lost" refund check; IRS loses because its records are bad)
- Benton v. Commissioner, 122 T.C. No. 20 (2004) (NOLs and bankruptcy)
- Robinette v. Commissioner, 123 T.C. No. 5 (2004) (de novo hearing on collection due process appeal)
(Thanks to Ann Murphy (Gonzaga) for the tip.)
