Articles

Articles

Practical writing on tax disputes, audits, appeals, collections, and tax planning.

  • Whistleblower’s Claim Limited by IRS’s Discretion Not to Collect Tax

    If you turn in a tax cheat by filing a whistleblower claim with the IRS, what happens if the IRS does not realize the importance of the information received? Put another way, what if the IRS leaves money on the table by failing to assess the full amount for the taxpayer? Is the whistleblower entitled… Read →

  • Can the IRS Reach Assets in Land Trusts?

    Can the IRS reach an interest in real property held in a land trust? If so, what happens if the taxpayer sells the property? Can the IRS recoup the land from the new buyer or is the IRS limited to the proceeds received? The court addresses this in United States v. Harold, No. 2:18-cv-10223 (S.D.… Read →

  • Recover Money Paid to the IRS in Error

    What if the IRS gets it wrong and then fails to respond to the taxpayer for several years. Can the IRS then agree with the taxpayer, but argue that the taxpayer responded late? The informal claim doctrine can help in these situations. The Chenette v. United States, No. 19-cv-02998-JCS (N.D. Cali. 2019) case provides an… Read →

  • IRS Levy Does Not Attach to Future Payments

    The IRS levy is one of the IRS’s primary methods for collecting unpaid taxes. But the levy power is not unlimited. The IRS levy can attach to some amounts held by third parties that are owed to the taxpayer. But…  Read →

  • IRS Revises Passport Certification Process

    Did you get a letter from the IRS about your passport? The IRS recently started sending these letters to taxpayers with unpaid tax debts. The letters have generated quite a bit of controversy, which caused the IRS to pause to reconsider how it handles this issue. Here is what you need to know about the… Read →

  • M&A Finders Fee Not Deductible for Acquirer

    If a company acquires another company and pays a finders fee to the party who connected the two for the sale, is the finders fee deductible by the acquirer? This question touches on whether an expense is deductible if the…  Read →

  • The IRS Summons & When the IRS Fails to Follow the Law

    What happens if the law requires the IRS to provide notice to the taxpayer and the taxpayer to provide notice to the IRS and both parties fail to provide the notice? Can the government ignore its failure and enforce consequences for the taxpayer’s failure? The answer is “yes” when it comes to the IRS summons,… Read →

  • Using Multiple PTINs to File Fraudulent Tax Returns

    It can be difficult to be a tax preparer. The rules change just about every year. The IRS has increased its focus on identifying and punishing tax return preparers. This includes criminal sanctions for the tax return preparers. The enforcement actions often do not factor in the realities of the tax preparation business. The recent… Read →

  • Qualifying for the Foreign Earned Income Exclusion

    As tax attorneys in San Antonio, we see a lot of U.S. citizens whose oil-related jobs require they spend significant time overseas. The wages earned overseas can escape tax in the U.S. This is due to the foreign earned income exclusion. But this exclusion generates quite a few tax disputes with the IRS, which is… Read →

  • Can the IRS Collect Gift Tax From Recipient After 14 Years?

    If someone gives you property and then dies and more than ten years has passed since the gift, can the IRS sue you to collect the amount of the gift from you? Most would think the answer is a resounding…  Read →

Have a tax matter to discuss?

Schedule a call. We will tell you honestly whether we are the right firm for your situation.

Talk to an Attorney
error: Content is protected!!