One of the most highly litigated issues in U.S. Tax Court is whether taxpayers are liable for certain penalties, additions to tax or additional amounts.
Special Photo
Henry County Manager Cherie Hobson-Matthews discusses the fiscal
year 2022 budget with the Board of Commissioners Monday
morning.
McDONOUGH â It appears a suggested increase to the countyâs millage rate may not happen due to lack of support from the Henry County Board of Commissioners.
The proposed 1-mill increase, worth about $8 million, was recommended by county staff during the March 30 fiscal year 2022 budget workshop. A millage increase would result in higher property taxes.
The rate increase could allow the county to accommodate all requests, largely for personnel, made by the public safety cluster, which includes Henry County Police, Fire Department and Sheriffâs Office.
Kramer v. Comm’r, T.C. Memo. 2021-16 | February 16, 2021 | Gale, J. | Dkt. Nos. 15224-17 & 15368-17
Short Summary: The IRS issued two notices of deficiency to Don Kramer and Lela Arabuli (petitoners). The first notice of deficiency asserted deficiencies for petitioners’ 2006-2010 tax years and various penalties fraud penalties were asserted solely against Don Kramer for 2006-2008. The second notice of deficiency determined related solely to Don Kramer and asserted, among other things, fraud penalties for his 2004-2005 tax years. Petitoners timely filed a petition with the United States Tax Court to challenge the IRS’ determinations. However, petitioners failed to respond to the IRS’ discovery requests, including request for admissions. In reply to the IRS’ discovery requests, don Kramer filed a document entitled “Tax Statement Affidavit,” which set forth hundreds of pages of tax-protestor rhetoric. Lela Arabuli did not respond at all. Accordingly, after motion by the I