TX-LW Firm Blogs

Given our diverse firms, we are constantly exploring new ideas and staying up to date on the latest trends and developments in our industries.

On this page, you’ll find a selection of blog posts written by our experts across a range of disciplines, including tax, probate, business, and other services. These posts cover a wide range of topics, from industry-specific news and analysis to advice on how to navigate complex challenges.

Probate
tax
Business

  • Tee Time on Taxpayers’ Dime: IRS Employee Golfing on the Job

    The IRS cannot simply terminate employees as private-sector employers can. IRS employees are often shielded by complex bureaucratic processes that makes it difficult to remove them from their positions. The recent case of Sheiman v. Department of the Treasury, No. 2022-2045 (Fed. Cir. 2024), provides an opportunity to consider the IRS’s challenges in terminating an…… Continue reading Tee Time on Taxpayers’ Dime: IRS Employee Golfing on the Job

  • About “Sandbagging” in Tax Litigation

    The litigation process requires parties to adhere to various procedural rules. These rules are intended to ensure fairness and efficiency in the court process. One of the most critical aspects of this process is the discovery phase, where parties exchange information and evidence relevant to the case. Some litigants may attempt to gain an unfair…… Continue reading About “Sandbagging” in Tax Litigation

  • IRS Can Sidestep Taxpayers’ CDP Rights by Applying Overpayments

    Imagine that Congress sets out a remedy to curb IRS abuses. And further consider that after the taxpayer pursues the remedy, the rules allow the IRS to simply sidestep the remedy. So the remedy is no remedy at all. That is what we have in the Zuck v. Commissioner, No. 25125-14L (U.S.T.C. Apr. 6, 2022)…… Continue reading IRS Can Sidestep Taxpayers’ CDP Rights by Applying Overpayments

  • Tax Form Mixup Can Extend the IRS’s Statute of Limitations

    Suppose you file a tax return and, months or years later, you get a letter from the IRS saying that it will not accept the tax return. The IRS letter says that you used the wrong tax form. And maybe even change the facts so that the IRS mailed this letter to you, but you…… Continue reading Tax Form Mixup Can Extend the IRS’s Statute of Limitations

  • The “Effective Date” for Tax Rules

    At the end of every tax statute, there is language that specifies when the new tax rule is effective. Given the frequency with which Congress enacts new tax laws, often several times every year, one might think that there is no dispute as to the “effective date” language that it uses. One might think that…… Continue reading The “Effective Date” for Tax Rules

  • When the IRS Comes Knocking: Addressing Tax Fraud

    Tax fraud typically involves neglecting tax responsibilities, such as by not filing returns or evading tax payments, or engaging in deliberate actions to obstruct the IRS’s assessment or collection of taxes. The compliance problems that are later found to be tax fraud usually involve actions that pyramid over time. This timing issue arises as repeated…… Continue reading When the IRS Comes Knocking: Addressing Tax Fraud

  • The Stock Sale as a Sham Transaction

    Taxpayers are continually seeking ways to avoid or minimize their tax liabilities. And rightfully so, as taxes take a significant amount of profit or gain from any deal or effort. Take the case of a lawsuit award. You sue someone and settle or win the case. There are nuances, but generally, you are usually taxed…… Continue reading The Stock Sale as a Sham Transaction

  • Resolving IRS Taxes: What is “Future Income”?

    When it comes to tax rules and government administrative guidance, one may expect that the provisions are clear and can be easily applied. However, this is often not the case. Even detailed regulations with explanations may fail to provide readily discernible answers. Applying such rules to common situations can still lead to questionable or incorrect…… Continue reading Resolving IRS Taxes: What is “Future Income”?

  • Transferring Property to a Spouse to Avoid IRS Collections

    Imagine you live in a community property state, like Texas, and jointly own a home with your spouse. You owe back taxes to the IRS and want to protect your share of the home if the IRS tries to seize your assets. You divorce your spouse and transfer your interest in your home to your…… Continue reading Transferring Property to a Spouse to Avoid IRS Collections