BTAX 7012 Accounting Federal Tax Practice & Procedure Questions

BTAX 7012 WB SUMMER 2023
FEDERAL TAX PRACTICE & PROCEDURE
Professor Michael J. Alescio, CPA, MST
malescio@comcast.net
PERSONAL
Michael.alescio1@shu.edu UNIVERSITY
mobile (908) 902-3631
ESSAY
DUE SUNDAY JUNE 25, 2023
Must be submitted through Blackboard prior to midnight
Our neighbor Stanley has had an interesting last couple of years.
After having a severe reaction from a COVID-19 vaccination, and after going through the last year and a
half of related medical complications, he has finally recovered and is getting back to a “normal life”.
Stanley was finally awarded reimbursement from the Countermeasures Injury Compensation Program
which is administered by the Department of Health and Human Services for all of his outstanding
medical expenses totaling over $2.75 million.
He even received back “lost” compensation in the amount of $ 50,000 (which was the maximum allowed
under the program).
Stanley’s attorney that represented him during the COVID-19 vaccination debacle sued Uncle Stanley for
that “10% of any recouped compensation that we agreed to”. Stanley quickly reminded the attorney
that their agreement was that the attorney agreed to accept whatever the government would award,
and that under the terms of the CICP program at that time, no attorney fees were awarded.
The attorney disputed Uncle Stanley’s “technical” assertion, made several disparaging comments as to
Stanley’s mental health, and off to court they went !
The attorney stated in an open court room that the agent orange and anaphylaxis that Stanley had
suffered through had permanently damaged Uncle Stanley’s memory and that “who would even believe
that senile old man” and “he never could be trusted anyway”. At that point Uncle Stanley pulled out his
IPhone 13 and replayed for the judge the conversation that he had recorded with the attorney. We
never even knew that Stanley had or even knew how the use “one of those crazy” phones. The attorney
quickly withdrew his claim, and the case was dismissed.
The 10% of the recovered wages wasn’t the only thing that the attorney lost out on.
Upon the urging from a few of Stanley’s old Army buddies at the VA hospital (whose sons were very
successful personal injury lawyers) Stanley sued the attorney for defamation of character and was
awarded $ 5,000,000 in punitive damages! The attorney never appealed the case. The law firm that
represented Stanley agreed to represent him in the defamation case “at cost” and would collect only
collect if Stanley was successful. The younger attorney of the group even asked Stanley if he needed a
charger for his IPhone the time. The cost of the legal fees here was $ 47,500. Stanley thought that this
was low, but the attorney’s asserted “that’s what it cost us” and a deal is a deal.
With the “net proceeds” from the lawsuit, Stanley started a small manufacturing
company – Uncle Stanley, Inc. (operating as a subchapter “C” corporation in the
State of New Jersey) that employed previously unemployed and
displaced/homeless military veterans. The company specialized in metal
stamping, sheet metal fabrication, and fiber optic laser cutting. It was a place of
employment that quite respected the abilities of these vets and provided them
with the camaraderie and team effort that so many of them enjoyed in the
military. Stanley was able to provide decent health benefits, a pension plan, and
overall pleasant working conditions. Stanley was successfully able to obtain
commercial zoning rights on the rear portion of his property in Fair Haven, NJ that
he had inherited from his sister several years earlier. Several of the local zoning
board officials agreed to the ordinance after realizing that former military
veterans would benefit.
As a result of COVID-19 and all of the resulting economic displacement, the
business was not performing as well as he hoped. After several years of large
profits and payment of significant corporate income taxes to the federal
government, the corporation had a very large NOL (net operating loss) in 2020.
The corporation had burned through almost all of its cash and was facing the
possibility of layoffs and even shuttering the company. Stanley had significant
contracts that could not be fulfilled due to supply chain issues. Stanley believed
that if he could weather the storm for another year, the business would recover.
The one thing that worked in Stanley’s favor was that he was entitled to very
large corporate income tax refunds due to the carryback of net operating losses
from 2020. The carryback claims were both properly and timely filed, and the
results were that all of the income taxes paid from the previous 5 years would be
refunded. Assume the following facts:
• Corporate income taxes paid during the 5 years of the carryback were
$ 7.5 million (Tax years 2015 – 2019)
• The 2020 corporate income tax return was filed on April 15, 2021
• The carryback claim (Form 1139) for 2020 was filed on May 1, 2021
Due to COVID-19, work by the IRS on these types of filings was at a near halt. The
refunds that he was entitled to were being held up ! This was (in his terms) more
than just a “significant hardship”. The IRS was now not returning his calls either.
As a result of his financial woes, Stanley was behind on paying some of his bills
(including his accountants). I once helped Stanley with some personal issues, and
as neighbors and “family friends”, we agreed that he would use a larger firm that
specialized in manufacturing. That firm was now not returning his calls.
Stanley recalls hearing that there was an advocate service of some sorts that he
might get some assistance from. One of the old vets at the shop mentioned this to
him during one their morning coffee breaks.
ESSAY QUESTIONS
1. What remedies are available to the corporation through the IRS that might
help expedite the processing of his carryback/refund claim ?
2. What might some of the requirements be and does Stanley appear to meet
any of them ?
3. What type of an order might such an agency issue ? Be sure to discuss in
detail the entire process.
4. Would any forms be needed to be prepared and submitted ?
5. Discuss the NOL carryback rules relating to Stanley’s claim. Stanley seems
to recall that these rules may have changed for years in and around 2020.
This could be a big deal, and Stanley’s entire business survival could be
contingent on the carryover/carryback provisions and the ability (and
timing) of obtaining these refunds. Stanley recalls that he did not make an
irrevocable election to carryback the 2020 NOL’s.
6. Stanley recalls that the CPA firm that prepared these claims may have used
one of their junior associates to prepare these claims and he wasn’t
comforted with the explanation from associate who delivered the returns
to him for signature and mailing on May 1, 2021. The associate claims to
have “just learned” the rules in his graduate tax class, but didn’t sound very
confident in his explanation. Stanley was also uncomfortable with the
“cold shoulder” that he received from the senior partner on his account.
Please comment on the propriety of this and be honest with your
thoughts.
7. Since the amounts in question could be quite large, would he be entitled to
any interest, and what are the applicable rules ? Under what
circumstances might interest not be allowed ?
8. In terms of Stanley’s receipt of reimbursement of medical expenses,
discuss the taxability to Stanley
9. How would his receipt of the “lost compensation” be taxed ? Assume that
the wages related to the year prior to his reimbursement/recoupment.
Does Stanley have a Claim of Right issue under § 1341 ? Remember, no
computation is required here as any § 1341 computation can be confusing
and is beyond the scope of this question.
10. Discuss Stanley’s taxability of his receipt of the defamation award of
$ 5,000,000 and the deductibility of the attorney’s fees ? What other
options might Stanley have negotiated ?
Be sure to thoroughly cite any applicable IRC rules , regulations, cases, etc. on all
responses.
Remember, this is an essay. Don’t be concerned with computational responses.
However, you must answer the questions and provide brief, but succinct
responses.
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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202
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