Blog
Articles and updates from our family of firms on tax, probate, business, and related topics.
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When Can the IRS Impose a Tax Penalty You Cannot Defend?
Taxpayers who get into a dispute with the IRS often assume that good faith will protect them. They relied on professionals. They read the materials. They believed the deduction was allowed at the time. So even if the deduction is later denied, they expect the penalty to go away because they were not careless and…
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When a Temporary Injunction Backfires: How Rule 683 Can Unravel Probate Court Orders Protecting Estate Property
Disputes over real property in a Texas probate estate can move fast. An heir or interested party may rush to court for a temporary injunction to stop another claimant from damaging, encumbering, or demolishing property that may belong to the estate. The probate court grants the injunction. Relief secured. Or so it seems. Here is…
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When a Spouse’s Tax Evasion Conviction Does Not Bind You
A married couple files joint tax returns. Years later, one spouse is criminally convicted of tax evasion. The IRS then comes after both of them for the back taxes and a fraud penalty. Can the spouse who was not convicted fight the fraud finding if she was never charged with anything and never set foot……
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Mortgage Foreclosure After Death: What Texas Heirs Need to Know
When a Texas homeowner dies and the mortgage is still outstanding, the debt does not die with the borrower. The lender’s right to foreclose does not die either. What changes is who owns the house. And under Texas law, ownership shifts the instant the homeowner takes her last breath — title passes by operation of…
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What If You Don’t Show Up to Your CDP Hearing?
You get a Final Notice of Intent to Levy for a year that you don’t feel that you owe the tax. The IRS made a mistake. You file the Form 12153 to request a Collection Due Process hearing because that’s what the letter says to do. The IRS assigns a settlement officer. She sends you……
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Interlocutory Judgments in Texas Probate: When a Dismissal Wipes Out Your Court Order
A serious injury, a lawsuit, a summary judgment in your favor — and then the plaintiff passes away while the case is still grinding along. The estate steps in expecting to collect on what looks like a courtroom victory. Then the defendant’s insurer files its own lawsuit and says the judgment was wiped off the…
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Can a Missing Statement in a Donation Letter Cost You the Entire Deduction?
Donating land to a city seems like a straightforward charitable act. You find a piece of property, decide to give it away, get an appraisal, file the paperwork, and claim the deduction. For many taxpayers, the assumption is that as long as the donation actually happened and the value is reasonable, the deduction should stand.……
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When Technical Requirements Derail Foreclosure: Federal Jurisdiction and Statutory Probate Liens
When someone dies with a mortgage, the lender usually has a clear path to foreclosure — the note, the deed of trust, proof of default. Simple enough. But when the borrower’s heirs inherit the property and the lender sues in federal court, procedural requirements can sink an otherwise airtight case. A bank can have the…
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Miss the 90-Day Deadline to Sue on a Rejected Estate Claim? Your Secured Claim May Be Gone for Good
When a loved one passes away with outstanding debts, someone has to sort through the claims against the estate. Creditors have to follow specific steps to get paid, and the deadlines are strict. Miss a filing window by even one day, and a claim that might otherwise be completely valid can be permanently barred. What…
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Can the IRS Deny Your Installment Agreement Because of Home Equity?
A taxpayer owes the IRS more than he can pay in a lump sum. He owns a home. He owns a business property. He has some equity in both. He asks the IRS for an installment agreement so he can pay the debt over time. The IRS says no. The reason? He has too much……