Ryskamp v. Commissioner

The IRS Appeals Office denied appellant a Collection Due Process hearing based on its unexplained determination that all the reasons he gave for requesting a hearing were frivolous. Further, the Appeals office contends that its frivolousness determination is not subject to judicial review. However, the tax court held that it has jurisdiction to conduct a review limited to whether the IRS correctly treated appellant’s arguments as frivolous. The court affirmed the tax court’s conclusion regarding jurisdiction; the court also affirmed the tax court’s assessment that the IRS’s boilerplate letter rejecting appellant’s arguments as frivolous was inadequate; and, after remand, the Appeals Office held a Collection Due Process hearing, and the tax court correctly decided that the Office did not abuse its discretion in concluding that the IRS could proceed with collection actions. Accordingly, the court affirmed the tax court’s decision in its entirety. View "Ryskamp v. Commissioner" on Justia Law