Taxpayer received a Notice of Deficiency from the IRS for alleged cancellation of debt income. DeWitt Law represented the Taxpayer and filed suit in U.S. Tax Court to challenge the Notice of Deficiency. DeWitt Law argued that the Taxpayer was not subject to the cancellation of debt income because the Taxpayer had no legal right in the property whose mortgage was forgiven. After completing discovery, counsel for the IRS agreed to reverse the proposed tax assessment. The Court issued an order reversing the Notice of Deficiency and the Taxpayer owed no additional tax.