Reported Cases & Published Articles

Reported Cases

Bernie has litigated a number of reported tax cases, including:

• Jasperson v. Commissioner, 658 Fed. Appx. 962 (11th Cir. 2016) (net operating loss)
• Miccosukee Tribe of Indians v. Commissioner, T.C. Memo. 2015-216 (collection due process)
• Jasperson v. Commissioner, T.C. Memo. 2015-186 (collection due process)
• Jacoby v. Commissioner, T.C. Memo. 2015-67 (fraud)
• Suriel v. Commissioner, 599 Fed. Appx. 929 (11th Cir. 2015) (designated settlement funds)
• Hospital Corp. of America v. Commissioner, 109 T.C. 21 (1997) (cost segregation studies and depreciation)
• Joens v. Commissioner, T.C. Memo. 1997-506 (fraud and innocent spouse)
• Hill v. Commissioner, T.C. Memo. 1997-425 (fraud)
• Hospital Corp. of America v. Commissioner, 107 T.C. 116 (1996) (accounting methods)
• USA v. Jeffrey G. Lee, 95-2 USTC (CCH) Para. 50,506 (S.D. Fla. 1995) (unfiled returns and dischargeability)
• DeMendoza v. Commissioner, T.C. Memo. 1994-314 (profit motive)
• Feldman v. Commissioner, T.C. Memo. 1993-17 (movie tax shelter)
• Welsch v. Commissioner, T.C. Memo. 1993-544 (fraud)
• Braswell v. Commissioner, T.C. Memo. 1993-413 (fraud)
• Bingo v. Commissioner, T.C. Memo. 1991-248 (oil and gas lease tax shelter and fraud)
• Baker v. Commissioner, T.C. Memo. 1990-263 (charitable contribution valuation)
• Adler v. Commissioner, T.C. Memo. 1989-597 (research and development tax shelter)
• White v. Commissioner, T.C. Memo. 1989-234 (tax protestor)
• Kartrude v. Commissioner, T.C. Memo. 1988-498 (profit motive)

Published Articles

1. March 2003

   Clients Should Get a LIFE!

   Source: The Florida Bar, Tax Section Bulletin, March 2003.

2. June 2004

   Update on IRS Related Alternative Dispute Resolution Techniques

   Source: The Florida Bar, Tax Section Bulletin, June 2004.

3. October 2005

   The Service’s “Last Chance” Compliance Initiative

   Source: The Florida Bar, Tax Section Bulletin, October 2005.

4. May 2006

   A Primer on the NRA Withholding Presumption Rules

   Source: The Florida Bar, Tax Section Bulletin, May 2006. Co-Author: Ricardo Souto, Esq., Partner, Shutts & Bowen LLP

5. October 2006

   Confession May be Good for the Soul – and the Taxpayer

   Source: WebCPA, October 2006. Co-Author: Joseph Reese, Esq.

6. June 2007

   Revisions to the Offer in Compromise Process

   Source: The Florida Bar, Tax Section Bulletin, June 2007. Co-Author: Tamara Moravia-Israel, Esq., Principal, Ernst & Young LLP

7. October 2009

   Tax Return Preparation and Issue Prevention

   Source: The Florida Bar Continuing Legal Education Committee, October 2009. Co-Author: Russell F. Dunn, CPA, Asst. Professor, Broward College