Tax Court: “Love Means Never Having to say You’re Sorry.”

Tax Court: “Love Means Never Having to say You’re Sorry.”

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“Where do I begin to tell the story of how great a love can be?
A true love story that is older than the sea.
Where do I start?”

– Theme from Love Story –

The Tax Court has ruled that it lacks jurisdiction to order the IRS to apologize to a taxpayer:

The Tax Court may exercise jurisdiction only to the extent authorized by Congress. See sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985)….

Despite the Court’s warning to him in the previous case that the Court’s powers to grant relief are limited, Caldwell has not stated why he believes that we have jurisdiction to order the Commissioner of Internal Revenue to apologize to him…

The IRS objected to the Request for Apology on the ground that Congress has not, through section 7430 (relating to administrative or litigation costs) or otherwise, authorized us to grant such relief. We agree.

We lack jurisdiction to order the IRS to grant the relief requested in the Request for Apology, or similar relief, and will accordingly deny the Request for Apology.

Caldwell v. Commissioner, T.C. Summ. Op. 2009-169 (Nov. 18, 2009).

I think it’s fitting that the relationship between the taxpayer and the IRS is similar to the one between Ryan O’Neal and Ali McGraw in the movie Love Story.

(Hat Tip: Paul Caron)

About Peter Pappas

Peter is a tax attorney and certified public acccountant with over 20 years experience helping taxpayers resolve their IRS and state tax problems.

He has represented thousands of taxpayers who have been experiencing difficulty dealing with the Internal Revenue Service or State tax officials.

He is a member of the American Association of Attorney-Certified Public Accountants, the Florida Bar Association and The Florida Institute of Certified Public Accountants and is admitted to practice before the United States Tax Court, the United States Supreme Court, U.S. District Courts - Middle District of Florida