Tax Court Remands Home Health Firm’s Installment Plan Dispute

The IRS was “far from a model of good government” when it denied a company’s request for an installment plan to pay down its tax debt, the US Tax Court said, sending them back to the negotiating table.

The agency was too hasty in disregarding Avalon Home Health Inc.'s attempts to resolve its tax dispute, Judge Rose E. Jenkins said for the court. The IRS provided contradictory and incomplete information to Avalon over the course of three years of legal proceedings involving four different IRS settlement officers.

Nothing in the record nor Avalon’s efforts at litigating the dispute “lends credence ...