Form 1040 filed after deficiency assessment not a tax return

Article Abstract:

The Sixth Circuit has issued a ruling in a case involving a Form 1040 that was submitted after the IRS filed a deficiency assessment and prepared substitute returns. In 'Hindenlang,' the court ruled that the substitute returns prepared by the IRS under Section 6020(b) were valid and averred that the taxpayer could not use a bankruptcy filing to avert payment of his tax deficiency. The circuit court examined the four-part test used by the IRS in determining if a filing could be considered a tax return and cited the test in its decision upholding the legality of the IRS action.

Interpretation and construction, Bankruptcy law

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Individual cannot sue charity for nondisclosure

Article Abstract:

A New York district court has ruled that individual taxpayers cannot sue tax-exempt organizations for nondisclosure of their Form 1990. In 'Schuloff v. Queens College Foundation,' the court ruled that four factors had to be considered before it could be determined if there was a private cause of action under Section 6104. After reviewing the circumstances of the case, the district court ruled against the taxpayer, noting that no state law had been breached.

New York, Charities, Nonprofit organizations, District courts

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Extension remittances deemed tax payments

Article Abstract:

The Second Circuit has issued a ruling in a case involving remittances submitted with extension-to-file requests. In 'Ertman,' the court ruled that such remittances can be deemed to be tax payments rather than deposits. Citing Section 6511's provisions on refund claims, the court ruled in favor of the taxpayers after considering three factors: the timing of remittances, the taxpayers' intent and the treatment of the remittances by the IRS.

Tax refunds

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