check out our 
If you pay an airline for premium economy seating, is the amount you pay subject to the air transportation excise tax for the airline? The answer depends on whether the seating is necessary. Given the smaller spaced allotted for each passenger, one conclude that premium seating is necessary. The IRS determined that it is in…Continue…
Tax Articles
The Start of an IRS Audit: To Disclose or Not?
If a taxpayer submits an amended return at the start of an IRS audit, can they avoid penalties for doing so? The rules allow large case taxpayers to make post-audit disclosures and avoid penalties. But what about smaller taxpayers? Should they make disclosures to IRS auditors at the start of the audit process? The Beigalski…Continue…
When An IRS Decision Maker Gets it Wrong
One thing that is different about working for the IRS is that you are tasked with making decisions. It is about making decisions and processing cases or forms. This is true for just about every taxpayer-facing job function within the… Read More The post When An IRS Decision Maker Gets it Wrong appeared first on San…
Sentence Enhancements in Criminal Tax Cases
The federal sentencing guidelines help the courts set criminal sentences. These guidelines have to be considered when deciding whether to accept a plea agreement and how to handle the trial. The recent United States v. Kushimo, No. 18-3222 (3d. Cir. 2019), case provides an opportunity to consider two of the sentencing enhancements that often apply……
The IRS Recent Focus on S Corp Owners
The IRS has announced several new compliance campaigns focusing on S corporations. This is needed as the audit rate for S corporation is extremely low. The most recent IRS compliance campaign focuses on shareholder stock basis issues for S corporation… Read More The post The IRS Recent Focus on S Corp Owners appeared first on Houston…
Do Inaccurate eFile Forms Invalidate a Tax Return?
If a taxpayer signs an eFile form and there are defects in the information included on the form, does this invalidate the tax return that is eFiled? The IRS addresses this in CCA 201945027. This IRS memorandum addresses an eFile form where the person who signed the form for a partnership even though he had……
Is IRS Bound by Social Security Disability Determination?
If the Social Security Administration determines that you are disabled, does the IRS have to accept that determination for tax purposes? It is one government is it not? The court considered this in Gentry v. United States, No. 3:18-cv-00581 (D. Nev. 2019) for the disability exception allowing for a longer period of time to file……
Records Needed for Partial Asset Dispositions
Taxpayers often overlook “partial asset dispositions.” Their tax advisers do too. This may be due to it being a depreciation issue that seems unimportant. It may also be that the partial asset disposition is a relatively new concept. Regardless, partial… Read More The post Records Needed for Partial Asset Dispositions appeared first on Houston Tax Attorneys:…
Limits on Amount of Restitution for Tax Crime
If you are convicted of a tax crime and ordered to pay restitution to the government, how is the amount of the restitution determined? Can the government make an estimate? What if third parties already paid the IRS? Do you… Read More The post Limits on Amount of Restitution for Tax Crime appeared first on San…
Voluntary Disclosure to IRS of Privileged Communication
The attorney-client privilege projects confidential communications with attorneys. It allows the attorney to avoid disclosing protected communications. But what if the attorney voluntarily discloses information and the disclosure is to the IRS about a tax matter? The court addresses this… Read More The post Voluntary Disclosure to IRS of Privileged Communication appeared first on Houston Tax…
