Cases Litigated

Cases litigated include:

  • United States v. Azarian, 2016 WL 4402800 (MN District Court 2016) (IRS levy enforcement denied, taxpayer’s Fifth Amendment privilege upheld)
  • M.S. Azarian P.A. v. Commissioner, docket 28957-15 (US Tax Court pending) (employment tax case for employer based on ‘reasonable compensation’ adjustment, jurisdiction of Tax Court under I.R.C. 7436)
  • N.C. Esc. LLC v. United States, docket 15-cv-4169 (MN District Court pending) (validity of nominee lien)
  • Mason v. Commissioner, docket 6919-16L (US Tax Court pending) (collection due process – standard for IRS return of OIC as submitted to delay collection)
  • X-Max LLC v. Commissioner, docket 18314-15L (US Tax Court pending) (collection due process – liability for penalties for non-filing, non-payment)
  • Nat.Green v. Commissioner, docket 18314-15L (US Tax Court pending) (collection due process – standard for IRS return of OIC as submitted to delay collection)
  • Hudson v. Commissioner, docket 28265-14 (US Tax Court pending) (foreign earned income exclusion)
  • Happy Home Health Care, Inc. v. United States, docket 13-cv-3646 (MN District Court 2015) (wrongful levy action)
  • LeJeune et al. v. United States, docket 14-cv-3033 (MN District Court 2015) (refund action based on extended statute for ‘financial disability’ per I.R.C. 6511(h), settled)
  • J-K of E. Lake, Inc. v. MN Commissioner, docket 8744-R (MN Tax Court pending) (sales tax on liquor sales, attorney fees awarded against MN Commissioner)
  • A-H Perf. and B., Inc. v. MN Commissioner, docket 8743-R (MN Tax Court) (sales tax on beauty products) ($1 million assessment settled at $50K)
  • Elem. Data Group v. MN Commissioner, docket 8788-R (MN Tax Court) (sales tax on software installation)
  • Harmon v. MN Commissioner, docket 8760-R (MN Tax Court pending) (MN tax on large partnership income)
  • Lane v. Commissioner, docket 15990-14 (US Tax Court 2015) (IRS conceded ‘hobby loss’ horse-breeding case in full)
  • Kleinheinz v. Commissioner, docket 27457-14 (US Tax Court 2015) (settlement of ‘passive loss’ issues on rental property, with substantial reduction in claimed deficiencies)
  • H. Farms, Inc. v. Commissioner, dockets 27962-13, 27974-13 (US Tax Court 2015) (settlement of ‘constructive dividend’ issues, with substantial reduction of claimed deficiencies)
  • State v. Gutterman, docket 62-CR-13-7565, Ramsey County (2014) (defense of tax evasion charges)
  • Meyer v. MN Commissioner, dockets 8595, 8596-R (MN Tax Court 2014) (settlement of ‘constructive dividend’ issues, with substantial reduction in claimed assessments)
  • Duarte v. Commissioner, T.C. Memo 2014-176 (taxpayer prevailed on claim of flawed collection due process proceedings)
  • Brixius v. Commissioner, docket 15112-12 (US Tax Court 2013) ($400K assessment settled at $60K)
  • Turner v. Commissioner, 840 N.W.2d 205 (Minn. 2013) (requirements for mailing Commissioner’s Order where taxpayer overseas, email service of same)
  • Osl. Jan. v. Commissioner (MN Tax Court), 2013 WL 4460167 (July 21, 2013) (taxpayer prevailed – issuance of Notice of Determination on Appeal under Minn.Stat. 271.06 occurs on mailing date when later than filing date)
  • Swiggart v. Commissioner, T.C. Memo 2014-172 (summary judgment for taxpayer, IRS violated deficiency procedures in issuing ‘mathematical or clerical error’ assessment, taxpayer awarded attorney fees for unjustified IRS position)
  • Matter of El-S., docket DTA 825305 (New York Division of Tax Appeals 2013) (client relieved of all liability for claimed ‘responsible party’ penalties for non-payment of business sales tax)
  • El-S. v. Illinois Department of Revenue, docket 12-ST-101 (Illinois Office of Administrative Hearings 2013) (client relieved of all liability for claimed ‘responsible party’ penalties for non-payment of business sales tax)
  • Beissel v. United States, docket 11-CV-2579 (D.Minn. 2013) (Rule 60 motion to re-open judgment and order for residence foreclosure for payment of federal tax)
  • Net Promotion, Inc. v. United States, docket 12-MC-0016 (D.Minn. 2012) (petition to quash IRS summons based on foreign treaty request, initial summons withdrawn by United States)
  • Williams v. MN Commissioner, docket 8298-R (MN Tax Court 2010)  (taxpayer relieved of all MN income tax liability, tax had not been properly assessed against spouse of embezzler)
  • State v. Burgess, docket 02-CR-10-5823, Anoka County (2011) (defendant acquitted of all 12 Minnesota tax fraud felony charges under §289A.63)
  • Perez v. Commissioner, dockets 14862-11L, 14882-11L (Tax Court 2013) (appeal of collection-due-process, IRS conceded taxpayer had been wrongly denied opportunity to contest merits of promoter penalties)
  • Kimball v. Commissioner, docket 4503-12 (Tax Court 2013) (deficiency reduced to zero)
  • Kangas v. Commissioner, docket 7118-10 (Tax Court 2010) (settled, with substantial reduction in claimed deficiencies)
  • Conn v. Commissioner, T.C. Memo 2008-186 (taxpayer obtained right to dispute merits of the tax in CDP proceedings, settled with substantial reduction in claimed deficiencies, legal fees awarded against the IRS for misconduct)
  • Labor Force Partners, Ltd. v. United States, 97 A.F.T.R.2d 2006-2534 (E.D.Cal. 2006) (settled on appeal 9th Cir. docket 06-16367, plaintiffs through quasi-Rule 41(b) action received back business records seized by IRS criminal division)
  • Tarter v. United States, docket 06-cv-901 (E.D.Cal. 2006) (settled, taxpayer relieved of fraud penalties)
  • (Eric Johnson as counsel for IRS) Transport Labor Contract Leasing, Inc., and Subsidiaries v. Commissioner, 123 T.C. 154 (2004) (further opinion at T.C. Memo 2005-173) (application of I.R.C. §274 limits to trucking employee per diem in situation involving third-party employee leasing company)
  • (Eric Johnson as counsel for IRS) Med James, Inc. v. Commissioner, 121 T.C. 147 (2003) (application of corporate ‘hot interest’ provisions to underpayments offset by net operating losses)
  • (Eric Johnson as counsel for IRS) Cashman v. Commissioner, T.C. Memo 2001-199 (limitations on start-up expenses)
  • (Eric Johnson as counsel for IRS) DeBoth v. Commissioner, T.C. Memo 2001-103 (taxation of disputed social security benefits)
  • (Eric Johnson as counsel for IRS) Wagner Construction, Inc. v. Commissioner, T.C. Memo 2001-160 (determination of reasonable wages for corporate owners)
  • (Eric Johnson as counsel for IRS) Tonn v. Commissioner, T.C. Memo 2001-123 (deductibility of claimed losses from IRS property seizures)
  • (Eric Johnson as counsel for IRS) Zinsmeister v. Commissioner, T.C. Memo 2000-364 (precedential case on deductibility as maintenance of payments made pursuant to Minnesota temporary orders in divorce)
  • (Eric Johnson as counsel for IRS) LaFavre v. Commissioner, T.C. Memo 2000-297 (computation of tax basis for casualty loss purposes)

Further:

  • Qualified as testifying expert witness on federal income and employment tax for defense in criminal case, United States v. Brodnik et al., S.D. West Virginia, docket 1:09-cr-00067 (defendants acquitted on all 14 federal tax felony charges)

Numerous administrative litigation cases may not be listed to protect the confidentiality of clients.  Case outcomes may not be typical – each case represents a unique factual and legal situation.