Pasadena, CA asked in Tax Law for California

Q: I am trying to locate actual tax court cases where medical reasons were the basis for penalty abatement

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2 Lawyer Answers
Mr. Ayuban Antonio Tomas CPA, Esq.
Mr. Ayuban Antonio Tomas CPA, Esq.
Answered
  • Tax Law Lawyer
  • Coral Gables, FL

A: It depends what kind of penalty you're talking about and whether or not the medical problems were present at the time the penalty was committed. If the medical problem cause the person to commit the penalty, then there is an argument for abatement on the basis of reasonable cause. If that is not the case, then an offer in compromise on the basis of effective tax administration may be more appropriate.

Terrence Jay Moore
Terrence Jay Moore
Answered
  • Tax Law Lawyer
  • Santa Ana, CA
  • Licensed in California

A: Shannon v. C.I.R., 9574-05S, 2006 WL 3026125 (T.C. Oct. 25, 2006) can give you some direction in what is needed.

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