Adult Care Business Owner Is Liable for Not Filing Tax Returns

The owner of a company that offers care to adults with intellectual and physical disabilities in the New Orleans area is on the hook for additions to tax after failing to file tax returns for three years in a row, the US Tax Court said Wednesday.

Colette Branch, owner of A-1 Absolute Best Care, failed to file tax returns from 2015 through 2017, after which the IRS assessed a more than $8.3 million tax deficiency and failure to pay penalties exceeding $2 million, according to Judge Joseph R. Goeke, who penned the opinion.

Branch filed a Tax Court petition ...