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Author: Kreig Mitchell

Are Wages Paid to Foreign Researcher Taxable in the U.S.?

If a researcher comes to the U.S. on an Exchange Visitor J-1 Status visa and is paid wages for research, are the wages taxable income? The answer is “maybe” according to Baturin v. Commissioner, 153 T.C. 10 (2019). Facts & Procedural History The taxpayer is a Russian citizen. He earned $75,000 of wages for performing… Continue reading Are Wages Paid to Foreign Researcher Taxable in the U.S.?

The post Are Wages Paid to Foreign Researcher Taxable in the U.S.? appeared first on San Antonio Tax Attorneys | Mitchell Tax Law.

December 22, 2019
Settling Unpaid Taxes With Sporadic or Seasonal Income

Sporadic or seasonal income can make it difficult to settle back taxes with the IRS. For example, if you have a large one-time payment that is not likely to continue, can the IRS consider this in evaluating how much you can pay the IRS? The court addresses this in Margolis-Sellers v. Commissioner, T.C. Memo. 2019-165… Continue reading Settling Unpaid Taxes With Sporadic or Seasonal Income

The post Settling Unpaid Taxes With Sporadic or Seasonal Income appeared first on Austin Tax Attorney | Mitchell Tax Law.

December 21, 2019
Can a Tax Crime Sentence Impact a Related Crime?

If someone commits a financial crime and, at the same time, commits a tax crime, can the tax crime sentence be used to enhance the sentence for the financial crime? The court addresses this in United States v. Smith, No. 18-3222 (8th Cir. 2019). The answer may surprise you. Facts & Procedural History The defendant… Continue reading Can a Tax Crime Sentence Impact a Related Crime?

The post Can a Tax Crime Sentence Impact a Related Crime? appeared first on Austin Tax Attorney | Mitchell Tax Law.

December 20, 2019
Does a Letter Sent to IRS Count as a Refund Claim?

Taxpayers have a limited time to file refund claims to recoup money from the IRS. The IRS provides tax forms to be used for making these requests. But what happens if the taxpayer does not use the forms the IRS provided and, instead, writes letters to the IRS? Can the letters count as a valid… Continue reading Does a Letter Sent to IRS Count as a Refund Claim?

The post Does a Letter Sent to IRS Count as a Refund Claim? appeared first on Austin Tax Attorney | Mitchell Tax Law.

December 14, 2019
Appraiser’s Assistant Not Subject to Penalty for Inflated Appraisal

The IRS has attempted to expand its regulatory power by regulating those who prepare or assist in preparing tax returns. The courts have stifled these efforts. The recent United States v. Zak, No. 1:18-cv-05774 (N.D. Ga. 2019) case provides an example where the IRS attempted to regulate the conduct of those who merely assist a… Continue reading Appraiser’s Assistant Not Subject to Penalty for Inflated Appraisal

The post Appraiser’s Assistant Not Subject to Penalty for Inflated Appraisal appeared first on Dallas Tax Attorneys | Mitchell Tax Law.

December 14, 2019
IRS Says Extra Legroom for Flight is “Necessary” to Fly

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 reading IRS Says Extra Legroom for Flight is “Necessary” to Fly

The post IRS Says Extra Legroom for Flight is “Necessary” to Fly appeared first on San Antonio Tax Attorneys | Mitchell Tax Law.

December 11, 2019
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 reading The Start of an IRS Audit: To Disclose or Not?

The post The Start of an IRS Audit: To Disclose or Not? appeared first on Austin Tax Attorney | Mitchell Tax Law.

December 9, 2019
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 IRS. IRS personnel make decisions based on their narrow job function. They do so over… Continue reading When An IRS Decision Maker Gets it Wrong

The post When An IRS Decision Maker Gets it Wrong appeared first on San Antonio Tax Attorneys | Mitchell Tax Law.

November 20, 2019
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… Continue reading Sentence Enhancements in Criminal Tax Cases

The post Sentence Enhancements in Criminal Tax Cases appeared first on Austin Tax Attorney | Mitchell Tax Law.

November 16, 2019

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