With the problems arising from the erroneous Forms 1095-As issued by the Department of Health and Human Services that was announced on February 20, the IRS advised taxpayers to hold off on filing returns until corrected forms were issued.  However, certain qualifying farmers and fisherman can qualify for relief from the general requirement to pay estimated taxes quarterly, being able to pay the entire balance due with their return without a penalty so long as it is filed on or before March 1 of the following year.

The IRS National Office clarified a mistaken reading of Revenue Procedure 2005-31 in Chief Counsel Email 201509037.

In the case of Legaspi v. Commissioner, TC Summary Opinion 2015-14, the Tax Court denied deductions claimed by a taxpayer—but did so using a standard that raises questions about what many clients obtain to document their charitable contributions.

George Resnik paid funds on behalf of his ex-spouse that initially met all of the requirements for deductible alimony and were labeled as support in his divorce decree.  George’s payments met all of the basic “big four” requirements found in IRC §71(b)(1):

In the case of Duffy v. United States, US Court of Federal Claims, 115 AFTR 2d ¶2015-438 the taxpayers were looking to either exclude $50,000 in a legal settlement from income or have it taxed as capital gains—and they succeeded in neither attempt.

A taxpayer who received advice from an adviser at a financial institution to which he planned to transfer her IRA was given relief by the IRS in PLR 201508021.  That by itself is not unusual, but the nature of the “deficiency” in the advice was a bit unusual, as the situation was one where the IRS could have concluded that this was actually a taxpayer error, something the IRS has generally not been willing to forgive.