Wheeler v. Commissioner of Internal Revenue

2 Citing cases

  1. United States v. Martynuk

    13 Civ. 4110 (KPF) (S.D.N.Y. Jan. 26, 2015)   Cited 4 times
    Rejecting renewed argument that IRS was required to exhaust reasonable alternatives before foreclosing on primary residence

    The Court agrees with the Government (see Gov't Reply 4) that many of the cases cited by the Martynuks are inapposite because they concern the burden of production where the taxpayers have not filed their own tax returns. (See Def. Opp. 16-17 (citing, inter alia, Wheeler v. Comm'r, 446 F. App'x 951 (10th Cir. 2011) (non-binding summary order); Brooks v. Comm'r, 93 T.C.M. (CCH) 1078 (2007); Lewis v. Comm'r, 93 T.C.M. (CCH) 934 (2007), aff'd, 523 F.3d 1272 (10th Cir. 2008))). Under such circumstances, the IRS typically creates a "substitute for return" ("SFR"), which must comply with 26 U.S.C. ยง 6020(b).

  2. Boudreau v. United States

    622 B.R. 817 (B.A.P. 1st Cir. 2020)   Cited 9 times
    Holding that proceeding to determine the scope of the debtor's discharge arises under the Bankruptcy Code and that the bankruptcy court therefore has jurisdiction over them "regardless of . . . whether there is a potential impact on the bankruptcy estate or the distribution to creditors"

    The U.S. Tax Court has "repeatedly confirmed that a Form 4340 can provide the basis for finding that a taxpayer has not filed a return." Wheeler v. Comm'r, 446 F. App'x 951, 953 (10th Cir. 2011) (citing Hazel v. Comm'r, 95 T.C.M. (CCH) 1528, 2008 WL 2095614, at *2-3 (2008) (collecting cases)). Accordingly, the IRS met its evidentiary burden.