cciraolo@rosenbergmartin.com
Recent Cases
- Monk v. Commissioner, T.C. Memo. 2008-64 (March 17, 2008) (successfully argued to U.S. Tax Court that Mr. Monk did not own a bar in Baltimore, Maryland, despite the fact that Mr. Monk reported the business on his personal tax returns, and therefore was not responsible for unreported income, unsubstantiated expenses or penalties).
- Gathers v. Commissioner, Docket No. 1257-07 L (U.S. Tax Court) (May, 2008) (successfully persuaded the IRS to consent to a remand of a collection case back to the Appeals Division for further consideration).
- Alternatives Unlimited v. Commissioner, Docket No. 1351-07 L (U.S. Tax Court) (May, 2008) (challenged the IRS Notice of Determination sustaining intent to levy for failure to properly consider pending penalty abatement claim; IRS abated failure to deposit and failure to pay employment tax penalties in excess of $500,000, allowing taxpayer to pay remaining balance in full).
- Beatty v. Commissioner, T.C. Memo. 2007-167 (June 27, 2007) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Beatty for each year at issue; tax, penalties and interest exceeded $725,000).
- Mohunlall v. Intercoastal Investment Trust, Ld., Docket No. 03-C-06-003938 (Circuit Court for Baltimore County) (June, 2007) (successfully defended claims of intentional misrepresentation, concealment and nondisclosure, constructive fraud and breach of contract against the defendants, obtaining a stipulated dismissal with prejudice).
- Bainbridge v. Commissioner, Docket No. 12819-05 (U.S. Tax Court) (July, 2006) (successfully challenged proposed deficiencies and penalties and persuaded the IRS to accept taxpayer’s returns as filed)
- Suddreth v. Commissioner, Docket No. 19342-03 (U.S. Tax Court) (June, 2006) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Suddreth for each year at issue).
- Taylor v. Commissioner, Docket No. 11480-03 (U.S. Tax Court) (March, 2004) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Taylor for each year at issue).
- Mosca v. Commissioner, Docket No. 11411-00 (U.S. Tax Court) (November, 2001) (successfully persuaded the IRS to grant innocent spouse relief to Mrs. Mosca for each year at issue)
- Rose v. Commissioner, Docket No. 005267-98 (U.S. Tax Court) (December, 1998) (successfully persuaded the IRS to concede one year at issue in its entirety, significantly reduce proposed deficiencies on the remaining tax years, and concede all fraud penalties).
- Smith v. Commissioner, Docket No. 001847-98 (U.S. Tax Court) (December, 1998) (successfully challenged deficiencies and penalties proposed and persuaded the IRS to accept the Smiths’ tax returns as filed).