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Author: Kreig Mitchell

Using the CDP Hearing to Challenge Tax Penalties

There are times when it is important to pick the right method of approaching a problem with the IRS. The VICA Technologies v. Commissioner, T.C. Summary Opinion 2019-7, case provides an example of contesting penalties in an IRS collection due process hearing. Facts & Procedural History The taxpayer was assessed a Sec. 6698(a) penalty for… Continue reading Using the CDP Hearing to Challenge Tax Penalties

The post Using the CDP Hearing to Challenge Tax Penalties appeared first on Austin Tax Attorney | Mitchell Tax Law.

April 6, 2019
IRS Pursuit of Additional Taxes After Bankruptcy

One of the benefits of bankruptcy is that it provides some certainty as to what is owed. If successful, the bankruptcy process can provide debtors with a fresh start. But things get complicated when taxes are involved. The recent Breland v. Commissioner, 152 T.C. 9 (2019), case provides an example whereby the IRS was allowed… Continue reading IRS Pursuit of Additional Taxes After Bankruptcy

The post IRS Pursuit of Additional Taxes After Bankruptcy appeared first on Austin Tax Attorney | Mitchell Tax Law.

March 30, 2019
Using Probate to Extend IRS Collection Period

When a loved one dies, the person who serves as the personal representative is tasked with wrapping up the decedent’s affairs and paying known creditors. But what if one of the creditors is the IRS? Can the probate process extinguish unpaid IRS taxes? The recent United States v. Chicorel, No. 17-2321 (6th Cir. 2018) provides an… Continue reading Using Probate to Extend IRS Collection Period

The post Using Probate to Extend IRS Collection Period appeared first on Austin Tax Attorney | Mitchell Tax Law.

October 27, 2018
IRS Payment Agreement & Spendthrift Trust Distributions

The IRS generally cannot reach funds in a spendthrift trust to satisfy the trust beneficiary’s unpaid tax debts. But can the IRS factor in trust distributions in calculating how much the taxpayer can pay under an installment agreement? The recent Melasky v. Commissioner, 151 TC 9 (2018), suggests that the IRS can do this but… Continue reading IRS Payment Agreement & Spendthrift Trust Distributions

The post IRS Payment Agreement & Spendthrift Trust Distributions appeared first on Austin Tax Attorney | Mitchell Tax Law.

October 16, 2018
IRS Can Collect from Property Purchased in Corporation

Can a taxpayer put property beyond the IRS’s reach by purchasing the property in the name of a corporation or a third party? The answer is typically “no.” The recent Arlin Geophysical Co. v. United States, No. 2:08-cv-00414-DN-EJF (C.D. Utah 2018) provides an example. Facts & Procedural History The court case involves an individual who… Continue reading IRS Can Collect from Property Purchased in Corporation

The post IRS Can Collect from Property Purchased in Corporation appeared first on Austin Tax Attorney | Mitchell Tax Law.

October 1, 2018
Family Member’s Mortgage Filing Trumps IRS Lien?

If a child owes unpaid taxes to the IRS, can the parent file a lien against the child’s property to prevent the IRS from levying on the property? The court considered this in United States v. Allahyari, No. C17-668 TSZ (W.D. Wash. 2018). The Facts & Procedural History Upon graduating from law school in the early… Continue reading Family Member’s Mortgage Filing Trumps IRS Lien?

The post Family Member’s Mortgage Filing Trumps IRS Lien? appeared first on Austin Tax Attorney | Mitchell Tax Law.

September 26, 2018
IRS Audits for Car & Truck Expenses, What You Need to Know

There are a number of issues that the IRS frequently examines on audit. Car and truck expenses are high on that list. The applicable rules and court cases must be reviewed before presenting records to the IRS to substantiate car and truck expenses. This article examines several of these rules and court cases. Deductible Car &… Continue reading IRS Audits for Car & Truck Expenses, What You Need to Know

The post IRS Audits for Car & Truck Expenses, What You Need to Know appeared first on Austin Tax Attorney | Mitchell Tax Law.

September 1, 2018
Conversations Between Spouses Not Evidence of Tax Crimes

Can the IRS record conversations between a husband and wife and use the recordings as evidence for tax crimes? The court addressed this in United States v. Fomichev, No. 16-50227 (9th Cir. 2018) holding that marital communications are privileged even in the case of a sham marriage. Facts & Procedural History Fomichev was born in Russia… Continue reading Conversations Between Spouses Not Evidence of Tax Crimes

The post Conversations Between Spouses Not Evidence of Tax Crimes appeared first on Austin Tax Attorney | Mitchell Tax Law.

August 21, 2018
Discharging Unpaid Taxes in Bankruptcy

There are circumstances when unpaid taxes can be discharged in bankruptcy. There are a number of rules involved. They all hinge on whether a tax return was filed. The recent United States v. Mayer, No. 16-626-RGA (D. Del. 2018), case provides an opportunity to consider these bankruptcy-tax rules. Facts & Procedural History The case involved the taxpayer’s… Continue reading Discharging Unpaid Taxes in Bankruptcy

The post Discharging Unpaid Taxes in Bankruptcy appeared first on Austin Tax Attorney | Mitchell Tax Law.

August 11, 2018

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