Here is a chronological listing of all the Lessons From The Tax Court I posted in 2024, with links to the Lesson, the primary case discussed, and its author.  I have also listed the primary Code sections mentioned or discussed in the Lesson.  At the end of the chronological listing, you will find a table listing the posts by which Tax Court Judge authored the Court’s opinion.

January 22: Changes

February 5: For Whom The SOL Tolls, Madiodio Sall v. Commissioner, 161 T.C. 13 (Nov. 30, 2023) (Judge Buch) — §7503, §7451, §6213(a), §7502, Rule 26(b)(1)(A), 135 Stat. 149, 1336 

March 4: Choose Your Return Preparer Carefully, Stephanie Murrin v. Commissioner, T.C. Memo. 2024-10 (Jan. 26, 2024) (Judge Urda) — §6662, 31 U.S.C. §330, §6501, §6663, §250

April 1: Taxpayer Excused From Providing Sewage-Soaked Receipts, H. DeForest Boegart v. Commissioner, T.C. Summ. Op. 2024-4 (Mar. 4, 2024) (Judge Panuthos) — §162

April 1: The Interplay Of SSDI Benefits And The §104(a)(1) Exclusion, Donald Ecret and Kristen Ecret v. Commissioner, T.C. Memo. 2024-23 (Feb. 14) (Judge Lauber) — §104(a)(1), §86(d), 42 U.S.C. 424a

May 6: When Is An Excise Tax Really A Penalty?, Clair R. Couturier Jr. v. Commissioner, T.C. Memo. 2024-6 (Jan. 17, 2024) (Judge Lauber) — §4973, §6751(b), Section 4973(a), §4971, 11 U.S.C. §507, 11 U.S.C. §523(a), Section 72(t), §7491(c), §6013, Section 4975, §6601, Section 4401

June 3: Proving Last Known Address, Keith M. Philips v. Commissioner, T.C. Memo. 2024-44 (Apr. 16, 2024) (Judge Greaves) — Treas. Reg. 301.6212-2(a), Rev. Proc. 2010-16, Rev. Proc. 2013-34, 839 Fed. Appx. 745, §7345(d), §6213 

July 1: Finding Safe Harbors From The §72(t) Early Distribution Penalty, Edward George Shilkas v. Commissioner, T.C. Summ. Op. 2024-10 (June 20, 2024) (Judge Panuthos) & Caren Kohl v. Commissioner, T.C. Summ. Op. 2024-4 (Apr. 25, 2024) (Judge Siegel) — §401, §403, §408, §529

August 5: The Shrinking §469 Exception For Active Participation, Timothy L. Foradis and Jessica L. Moore v. Commissioner, T.C. Summ. Op. 2024-13 (July 11, 2024) (Judge Leyden) — §469, Treas. Reg. 1.469-9(c)(4) 

September 3: Form Trumps Substance On Phantom S Corp Income, James J. Maggard and Szu-Yi Chang v. Commissioner, T.C. Memo. 2024-77 (Aug. 7, 2021) (Judge Holmes) — §61(a)(7), Treas. Reg. 1.702-1, Treas. Reg. 301.7701-3, §1361(b), Treas. Reg. 1.1361-1(l)(1)

October 7: To Get Deductions For Criminal Activity, Make It Your Business, Jonathan Chang and Wei-Lin Chang v. Commissioner, T.C. Summ. Op. 2024-18 (Sept. 16, 2024) (Judge Panuthos) — §262, 38 Stat. 114, 18 USC 1341

November 4: FBAR Penalties Are Not Tax Penalties … Thank Goodness, Stephen C. Jenner and Judy A Jenner v. Commissioner, 163 T.C. No. 7 (Oct. 22, 2024) (Judge Foley) — (IRM) 1.2.2, 31 U.S.C. §5314, 31 CFR Subpart C – Subpart C, 31 CFR 1010.350, 31 U.S.C. §5321, 31 CFR 1010.810(g), IRM 1.2.2.15.13, IRM 4.26.17, §6321, §6331, IRM 1.2.2.6.3, §6402, IRM 4.26.17.4.4(3), (6), and (7), §6330, §6320, 28 U.S.C. §1491, 28 U.S.C. §2401, §7345(b)(1)

December 2: The Limits Of IRS Assessment Powers, Raju J. Mukhi v. Commissioner, 163 T.C. No. 8 (Nov. 18, 2024) (Judge Greaves) — §6038, Revenue Act of 1862, §6020, §6665, §6671, Chapter 61, Subchapter A, §6652, §6038, §6201

December 23: Taxpayers Behaving Badly 2024 

• A Year Of Lessons From The Tax Court (2023)
• A Year Of Lessons From The Tax Court (2022)
• A Year Of Lessons From The Tax Court (2021)
• A Year Of Lessons From The Tax Court (2020)
• A Year Of Lessons From The Tax Court (2019)
• A Year Of Lessons From The Tax Court (2018)
• A Year Of Lessons From The Tax Court (2017)

Bryan Camp is the George H. Mahon Professor of Law at Texas Tech University School of Law.  He invites readers to check out TaxProf Blog on the first Monday of each month (or Tuesday if Monday is a federal holiday) for the latest in his his Lessons From The Tax Court series. 

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