The IRS Audit Credit-Card-to-Cash Estimation Method for Cash Businesses

When it comes to income taxes, cash businesses have always been a challenge for the IRS. Cash is hard to track. Businesses, whether large or small, often fail to keep records of cash transactions. In other cases, businesses keep the records lose the records by the time the IRS audits the business years later. And……

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Provision in a Will that Allows the Family to Dispose of Assets Mean that the Entire Family Inherits?

As probate attorneys, we see a lot of wills that just don’t cut it. We see everything from wills that fail to name executors, that fail to mention anything about death or dying, that fail to have witness signatures, etc. While we get that folks like to save a few dollars and skip the estate…

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Estate Planning Attorney Personally Liable for Client’s Unpaid Taxes?

Estate planning and business attorneys often serve dual roles for their clients. Beyond providing legal advice, they might accept positions as registered agent, corporate secretary, or director of a client’s holding company. The arrangements can streamline matters and be a more efficient way to handle transactions. The attorney maintains control over corporate records, handles filings,……

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Can an Appointed Guardianship File for Divorce for the Ward?

When an elderly person develops dementia or another condition that renders them mentally incapacitated, family members often step in as guardians to manage their affairs. The guardian pays bills, manages property, and makes healthcare decisions. But what happens when the incapacitated person is married, and family members believe the marriage should end? Can a guardian…

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Does Partial Victory in Probate Litigation Guarantee Attorney Fee Recovery?

Family disputes over estates often involve multiple fronts of litigation. A will contest might accompany challenges to beneficiary designations. Claims of undue influence might target both probate and non-probate assets. When the dust settles and the jury delivers a mixed verdict, upholding the will but invalidating an IRA designation, who pays the legal bills? This…

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What “Authority” for Accountant Nullifies the Disability Exception for Tax Refunds?

Deadlines are a central feature of our tax system. We have written about many of these various deadlines on this website. From deadlines for filing returns, deadlines for various tax elections, to deadlines for filing appeals from audits, to deadlines for filing collection actions, deadlines for appeling IRS audits, and even tax court and other……

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Can Federal Courts Resolve POD Account Disputes Despite the Probate Exception?

Payable-on-death (“POD”) accounts pass directly to named beneficiaries upon death through the contract with the financial institution. Probate court would seem the natural fit when disputes arise over who validly changed those designations. When someone dies, leaving bank accounts behind, family members typically expect the probate court to oversee the distribution of the funds. But…

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