Balint v. Commissioner of Internal Revenue, T.C. Memo. 2023-118 (2023) Petitioner Joseph Michael Balint (“Petitioner”) brought suit against the IRS, for a tax assessment related to withdrawals made from his IRA and his life insurance by his spouse, Jacqueline Grimes Balint (“Jacqueline”), acting as his agent under a power of attorney. During the 2014 tax […]