{"id":934,"date":"2018-03-22T08:09:23","date_gmt":"2018-03-22T15:09:23","guid":{"rendered":"https:\/\/udirectira.com\/?p=934"},"modified":"2023-07-18T19:22:43","modified_gmt":"2023-07-18T19:22:43","slug":"the-mazzei-roth-ira-case-an-end-to-magical-schemes","status":"publish","type":"post","link":"https:\/\/udirectira.com\/the-mazzei-roth-ira-case-an-end-to-magical-schemes\/","title":{"rendered":"The Mazzei Roth IRA Case \u2013 An End to Magical Schemes"},"content":{"rendered":"<div id=\"attachment_497\" style=\"width: 235px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-497\" class=\"wp-image-497 size-full lazyload\" data-src=\"https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre.jpg\" alt=\"John Hyre udirect ira services llc\" width=\"225\" height=\"225\" data-srcset=\"https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre.jpg 225w, https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre-150x150.jpg 150w, https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre-100x100.jpg 100w\" data-sizes=\"(max-width: 225px) 100vw, 225px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 225px; --smush-placeholder-aspect-ratio: 225\/225;\" \/><noscript><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-497\" class=\"wp-image-497 size-full\" src=\"https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre.jpg\" alt=\"John Hyre udirect ira services llc\" width=\"225\" height=\"225\" srcset=\"https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre.jpg 225w, https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre-150x150.jpg 150w, https:\/\/udirectira.com\/wp-content\/uploads\/2016\/05\/John-Hyre-100x100.jpg 100w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/noscript><\/a><p id=\"caption-attachment-497\" class=\"wp-caption-text\">by Guest Contributor Attorney John Hyre<\/p><\/div>\n<p>&nbsp;<\/p>\n<p>In the Mazzei Roth IRA Case the Tax Court took a major step in the direction of curtailing SDIRA abuse.\u00a0 The case will put the kibosh to a great many \u201cIRA Stuffing\u201d schemes \u2013 of which I have seen a myriad.<\/p>\n<h3><u>Basic Description<\/u><\/h3>\n<p>The transactions in the Mazzei Roth IRA case were pretty typical for a lot of what we\u2019ve seen in Tax Court cases \u2013 and the Tax Court was clearly sick &amp; tired of dealing with it.\u00a0 In this case, the taxpayer\u2019s Roth IRA set up a company (Roth Inc.) and \u201cinvested\u201d a $500 nominal amount in it.\u00a0 The taxpayer\u2019s business (\u201cTaxpayer Incorporated\u201d) paid Roth Inc for services.\u00a0 The services were deductible to Taxpayer Incorporated, mostly tax-free to the Roth,<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> and resulted in large amounts of money ($533,000 in this case) being \u201cstuffed\u201d into the Roth.\u00a0 Magic!\u00a0 Creative!\u00a0 Superior tax planning!<\/p>\n<p>Bogus.<\/p>\n<p>The Tax Court correctly ruled that transactions were bogus, that they constituted excess contributions to the Roth, and imposed a tax of about $40,000.<\/p>\n<p>The Court\u2019s reasoning on the Mazzei Roth IRA case is very important to REI. Based on \u201csubstance over form\u201d principles, it ruled that the IRA did not really own Roth Inc for two main reasons:<\/p>\n<ul>\n<li>The IRA\u2019s were exposed to no significant risk; and<\/li>\n<li>An independent person in the IRA\u2019s shoes could not realistically have expected a benefit.<\/li>\n<\/ul>\n<p>Since the IRA did not really \u201cown\u201d Roth Inc, the income really belonged to the taxpayer \u2013 and putting that money into the IRA resulted in a taxable \u201cexcess contribution\u201d.<\/p>\n<p>More specifically, the court held that a $500 investment, absent any other significant risk, does not give rise to any real risk for the IRA.\u00a0 The IRA had no real skin in the game.<\/p>\n<p>The court also asked what benefits an independent holder of Roth Inc\u2019s stock could realistically have expected based on the objective nature of the stock.\u00a0 An analysis of the transactions showed that Taxpayer Incorporated had 100% control over whether commissions were paid at all as well as control over how much was paid to Roth Inc.\u00a0 In this case, Taxpayer Incorporated even had the ability to reach in and pull previously paid commissions out of Roth Inc.\u00a0 Because the relationship was very friendly (\u201cincestuous\u201d is probably a better word), that control was not used against Roth Inc.\u00a0 But if IRA Inc were owned by a completely independent party, that party would have no reason to pay commissions to Roth Inc.\u00a0 In other words, an independent owner of Roth Inc would have no reasonable expectation of upside if the parties were truly unrelated.<\/p>\n<p>So, the IRA had nothing at risk and no reasonable expectation of upside but for the parties in the relationship being all cozy.\u00a0 Simply put, the structure &amp; scheme were bogus.\u00a0 The Tax Court therefore ignored what was \u201con paper\u201d, looked at what was actually going on (\u201cthe substance\u201d), and imposed the over-contribution tax.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a><\/p>\n<p>This approach spells the end of all the \u201cmagically stuff your Roth\u201d schemes I have seen.\u00a0 For example:<\/p>\n<p>Taxpayer has his Roth enter into a contract to buy a property for a mere $100.\u00a0 The Roth then sells the contract for $20,000 to an investor.\u00a0 Presto, the Roth has lots of money!<\/p>\n<p>Not so fast.\u00a0 First off, I think the Tax Court would view such a transaction as \u201crunning one\u2019s personal services (here brokerage services, aka putting buy &amp; seller together for a fee) through a Roth\u201d, treat the profit on the \u201cassignment of the contract\u201d as personal services (which they are), treat the money in the Roth as an excess contribution, and penalize the taxpayer for failure to file the excise tax return (Form 5329) &amp; failure to pay the tax thereon. \u00a0I\u2019d note that the excess contribution and the penalty thereon continues every year into perpetuity until the excess contribution is pulled out or slowly converted to a regular contribution at the rate of $5,500 ($6,500 if IRA owner is 50+ years old) per year.<\/p>\n<p>In light of this case, I think that the Court would certainly view an IRA with the described assignment deal as \u201cnot at risk\u201d \u2013 all it has in the deal is $100.\u00a0 The court would also find that if the creator of the contract were an independent person, the IRA would have no reasonable expectation of upside because no independent person would do all that work for nothing &amp; contribute that work to someone else\u2019s IRA for nothing.<\/p>\n<p>In short, such transactions would be deemed bogus (\u201cno substance\u201d) and disallowed.<\/p>\n<p>Ditto \u201cMagical Option Contracts\u201d.\u00a0 I\u2019ve seen a number of deals where a Roth buys an option on a \u201cfinancial friend\u2019s\u201d rehab for $1,000.\u00a0 The strike price is such that the option is going to result in lots of money to the Roth IRA, usually $10,000 to $20,000.\u00a0 Of course, few people have friends who are willing to functionally give away 5-figure sums \u2013 there\u2019s always a quid-pro-quo or payback of some sort, somehow, somewhere.<\/p>\n<p>Oh, but the IRS will never figure it out!\u00a0 Hmmmm.\u00a0 Take a look at this case and the vast amount of detail the IRS uncovered.\u00a0 Or the <em>Block Industries<\/em> case from the Summer of 2017 where the Tax Court unraveled a \u201cMagical Options Contracts Make Roth IRA Instantly Huge\u201d scheme.\u00a0 Or just ask me about the 2 Roth IRA audits I directly handled (and took to Tax Court).\u00a0 In all of these cases, the audits were very, very thorough and the details came out.<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a><\/p>\n<p>There are so many legitimate ways to make lots of money in IRA\u2019s &amp; other self-directed accounts. There are also legitimate ways to make very small accounts into very large accounts. The Tax Court is on to BS games and shortcuts. Just do it right from Day One and avoid the Magic That Never Was. Learn the many lessons from The Mazzei Roth IRA Case.<\/p>\n<p><strong>By Attorney John Hyre<\/strong><\/p>\n<p><em>With SDIRA &amp; RE clients across the country<\/em><\/p>\n<p><a href=\"https:\/\/www.taxreductionlawyer.com\/\"><em>Iralawyer.com<\/em><\/a><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Roth Inc paid tax on some of its profits, but at a low rate because of its status as a \u201cForeign Sales Corporation\u201d or FSC.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> The taxpayer got <em><u>very<\/u><\/em> lucky.\u00a0 The statute of limitations had passed for the IRS to audit Taxpayer INCORPORATED and disallow the deductions for commissions paid to IRA Inc.\u00a0 In addition, I am willing to bet that the statute of limitations had also passed for Prohibited Transactions.\u00a0 Either one of these items could have cost the taxpayer <em><u>far<\/u><\/em> more than a mere hundred grand or so.<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> The taxpayer\u2019s CPA was at least somewhat on the ball.\u00a0 He filed Form 8886, Reportable Transaction Disclosure Statement.\u00a0 That filing matters immensely because these sorts of transactions are \u201cListed Transactions\u201d (see IRS Notice 2004-8) \u2013 meaning that if a taxpayer does not report them (most do not), then a fine of 75% of the taxes saved would have been due \u2013 that\u2019d be on top of the taxes owed and the other penalties &amp; interest due!\u00a0 Of course, filing that form is likely what caused the audit to begin with\u2026..<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> I took on two SDIRA audits directly and consulted on multiple others.\u00a0 The two I took on both went to Tax Court \u2013 and the IRS ultimately decided to concede the cases rather than go to trial in both cases.\u00a0 In short, both of my clients paid zero to the IRS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; In the Mazzei Roth IRA Case the Tax Court took a major step in the direction of curtailing SDIRA abuse.\u00a0 The case will put the kibosh to a great many \u201cIRA Stuffing\u201d schemes \u2013 of which I have seen a myriad. Basic Description The transactions in the Mazzei Roth IRA case were pretty typical&hellip;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Mazzei Roth IRA Case | An End to Magical Schemes<\/title>\n<meta name=\"description\" content=\"Find out everything you need to learn from the The Mazzei Roth IRA Case and how it can help you in the future. 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